Import quota for pet coke restricts annual imports and imposes licensing, reporting, and redistribution obligations.
Procedure allocates and monitors annual quantitative import limits for calcined and raw pet coke under judicial and environmental guidelines, requiring applicants to submit SPCB/PCC capacity and consent certificates, apply online with fees by the deadline, and obtain authorizations from Regional Authorities following Exim Facilitation Committee allocation; licensees must report consignment details and consolidated import reports, notify DGFT of unutilised quota for redistribution, and complete imports before the fiscal year end.

Tariff Rate Quota allocation expanded for sugar, enabling additional duty free exports to USA under specified procedural conditions.
Additional allocation of raw cane sugar for export to the USA under the Tariff Rate Quota (TRQ) is notified as an incremental non levy (Free Sale) quota for the US fiscal year 2020. Exports under this allocation are 'Free' subject to the Nature of Restrictions in Notification No. 3/2015 20; reporting to the promotion body must be followed. Certificates of Origin for preferential sugar exports to the USA will be issued by the Additional Director General of Foreign Trade, Mumbai, and other specific certification requirements remain applicable through the fiscal period.

Import deadline extension for additional urad quota requires arrival before new deadline; no further extensions allowed.
Importers holding licences for the additional Urad quota must ensure shipments arrive at Indian ports before the revised cut-off of 15 May 2020; all licence holders are directed to complete imports by that date and no further extensions will be entertained.

Relaxation of compliance timelines excludes lockdown period, extending time to process demat and KYC obligations.
Processing timelines for demat request forms by issuers/RTAs and participants, and the obligation to upload KYC applications and supporting documents on KRA systems, are temporarily relaxed by excluding the lockdown period from computation of prescribed timelines, with an additional brief period provided after the exclusion to clear backlogs; exchanges and depositories must notify members and disseminate the relaxation.

Relaxation of compliance timelines extends filing deadlines for trading and clearing members amid pandemic disruptions.
Temporary extension of compliance timelines for trading members and clearing members due to the COVID 19 pandemic, moving prescribed due dates to later dates for enumerated regulatory filings-including client funding reporting, AI/ML reporting, margin trading compliance certificates, risk based supervision, internal audit reports for the half year ending March, system audits (including algo audits), and net worth certificates-with relaxations effective from original due dates until stated extended dates while certain reporting obligations, such as non collection/short collection of margins, continue to be required.

GST compliance relief: extended filing windows and conditional interest and late fee concessions to ease COVID 19 disruption.
Temporary GST compliance relaxations grant extended filing windows for composition scheme intimations and returns, CMP-08 and GSTR-4 filings, and defer certain return deadlines. Reduced or NIL interest rates and waiver of late fees are available for specified tax periods subject to prescribed timely filing and payment conditions; failure to meet conditions triggers standard interest and penalties. Rule 36(4) input tax credit restrictions are suspended for specified months but require cumulative adjustment in a later return. E-way bill validity is extended and specific extensions apply to TDS/TCS deductors, input service distributors and non-resident registrants.

Refund clubbing across financial years now permitted; refunds must be apportioned to original cash and credit payment modes under GST rules.
The circular permits clubbing of refund claims across financial years by removing the earlier restriction; clarifies that refunds for accumulated ITC due to rate reductions do not apply where input and output are the same; mandates that refunds for supplies other than zero rated be apportioned and discharged in the original modes of payment with cash refunds via FORM GST RFD 06 and credit re credits via FORM GST PMT 03; restricts ITC refunds to invoices uploaded in FORM GSTR 1 and reflected in FORM GSTR 2A; and requires HSN/SAC codes in Annexure B for invoice statements.

GST treatment for companies undergoing insolvency: IRP/RP must register, file first return and follow special ITC procedure.
Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP are refundable to the erstwhile registration.

Apportionment of input tax credit: apply State level asset ratio to transferor's total unutilized credit when filing ITC 02.
Clarification: apportion ITC on business reorganisation by applying the asset value ratio at the level of each distinct registration (State level); apply the ratio to the transferor's total unutilized ITC balance as on the date of filing FORM GST ITC 02, using the asset values as on the appointed date of the restructuring; FORM GST ITC 02 is required only where both transferor and transferee are registered in the State; the formula applies to all reorganisations involving partial transfer of assets with liabilities and allocation may be made across tax heads within available balances.

Appellate tribunal constitution delays make the appeal period run from the tribunal president's assumption of office, enabling disposal.
Appeals from adjudicating authorities must be taken to the prescribed Appellate Authority (Joint Commissioner level or Commissioner (Appeals) depending on the rank of the original authority). Appeals from the Appellate Authority lie to the Appellate Tribunal; where the tribunal is not constituted, the limitation for filing is counted from the date the President or State President of the Appellate Tribunal assumes office. Appellate authorities should note this in their orders and dispose pending appeals expeditiously; trade notices should publicize the clarification.

Remission of Duties and Taxes on Exported Products scheme replacing MEIS; transitional removal of items from MEIS upon notification.
Benefits under the Merchandise Exports from India Scheme (MEIS) will remain available for currently listed tariff lines only for a transitional period; any tariff line notified for coverage under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will be removed from MEIS, and the detailed operational framework for RoDTEP will be notified separately in consultation with the Department of Revenue.

Undertaking in lieu of bonds permits expedited customs clearance by eligible traders under temporary bond relaxation.
Temporary relaxation permits submission of an undertaking in lieu of prescribed bonds under sections 18, 59, 143 and related notifications to expedite customs clearance. Eligible categories include Government/PSUs, Manufacturer/Actual User importers, Authorised Economic Operators, Status holders, and warehousing users. Undertakings must replicate bond content, be signed on business letterhead and submitted from the registered IEC email, and must commit to furnishing the formal bond by the stipulated deadline. Undertakings do not substitute mandated securities; required security must be furnished as directed. Warehousing-related movements or ownership changes are restricted to manufacturer/actual user importers, AEOs, or Status holders. Customs must record relaxations and may grant case-by-case extensions with additional safeguards.

Relaxation of customs procedures extended; importers and customs brokers continue to receive procedural relief during lockdown.
Extension of temporary procedural relaxations for customs clearance due to lockdown: the relaxations previously granted under Public Notices 21/2020, 22/2020 and 23/2020 are extended for the Commissionerate of ICD Patparganj and other ICDs, remaining otherwise unchanged; trade associations and customs brokers are asked to publicize the notice, and officers should treat it as a Standing Order while difficulties may be reported to the issuing office.

Paperless customs: electronic PDF eOoC and eGatepass enable contactless exit of imported goods with QR verification.
Electronic transmission of the Final eOoC copy of the Bill of Entry and eGatepass will be emailed as PDF to registered importers and Customs Brokers after Out of Charge. PDFs will include digitally signed, encrypted QR codes with key BoE and gatepass details and a version number for authenticity and verification via ICETRAK and ICEGATE. eGatepass PDFs will include document-level and container/package-level QR codes to ensure only covered consignments exit. EDI OoC messages continue for custodians registered on ICEGATE; authorities must ensure custodian registration.

Essential service duty pass facilitation allows trade members to obtain authorization for cargo clearance during lockdown.
Applicants seeking an Essential Service Duty Pass must email a request containing name, company, mobile number, Aadhaar number and a scanned photograph to the designated address so the customs office can grant authorization for local authorities to issue the pass for clearance of essential cargo.

Paperless customs: electronic PDF eGatepass and eOoC BOE emailed to registered importers and brokers for contactless release.
Electronic communication of the Final eOoC copy of the Bill of Entry and the eGatepass will replace physical printouts: PDF versions emailed to registered importers and Customs Brokers will carry a CBIC digitally signed and encrypted QR code with key BOE details and a version number to verify authenticity; eGatepass PDFs will include movement-relevant details and dual QR codes (document-level and container/package-level); EDI OOC messages continue for custodians registered on ICEGATE and registrations are encouraged to extend benefits across the customs ecosystem.

Paperless customs: electronic transmission of eOoC and eGatepass enables emailed PDF verification and reduced physical processing.
The Board mandates emailing the Final eOoC copy of Bill of Entry and the eGatepass in PDF to registered importers and/or customs brokers upon grant of Out of Charge. The PDF BOE will carry a digitally signed, encrypted QR code with key BOE details and a version number for authenticity and currency checks via Mobile App ICETRAK and ICEGATE enquiry. The eGatepass will include movement relevant particulars and distinct QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE.

Electronic Gatepass and eOOC verification: QR coded PDFs enable digital authenticity checks and replace physical document handling.
PDF versions of the final Bill of Entry (eOOC) and the eGatepass will be emailed and used for customs verification; both copies bear a secure, digitally signed and encrypted QR code whose authenticity and document version must be verified via a mobile app and an online Document Status enquiry to ensure the presented PDF is the latest valid copy. eGatepass QR codes are container specific; EDI OOC messages will continue to be transmitted to registered custodians through MFTP, and custodians must register and onboard the file transfer service.

Paperless Customs: electronic eOoC and eGatepass PDFs with digitally signed QR codes replace physical BOE printouts for exit.
DG Systems will email PDF versions of the Final electronic Out of Charge (eOoC) copy of the Bill of Entry and the eGatepass to registered importers and Customs Brokers upon Out Of Charge. The PDFs will include digitally signed, encrypted QR codes containing BOE and package details plus a version number for authenticity and currency verification; eGatepass PDFs will include container/package-level QR codes for controlled physical exit. EDI OOC messages will be sent to custodians registered on ICEGATE, and field formations must encourage registration.

Paperless customs: electronic PDF eOoC and eGatepass enable QR based verification and emailed transmission to importers and brokers.
Electronic communication of PDF Final Out of Charge (eOoC) copies of Bills of Entry and PDF eGatepass will replace paper printouts: DG Systems will email digitally secured PDFs to registered importers and customs brokers upon Out of Charge, each bearing a digitally signed, encrypted QR code with BOE details and a version number verifiable via ICEGATE/ICETRAK; eGatepass includes document and container/package QR codes and EDI OOC messages will be sent to custodians registered on ICEGATE.