Assessee in default relief for short TDS/TCS where pre Bill transactions met withholding, deposit and filing conditions.
A person responsible for deduction/collection will not be treated as an assessee in default for short TDS/TCS caused by enhanced surcharge where the transaction was completed and paid on or before 5th July 2019 with no subsequent transactions in the year; TDS/TCS was made at pre enactment rates; the tax was deposited by the due date; and the TDS/TCS statement was filed by the due date. Failure to meet any condition disqualifies relief. If shortfall is recovered after 5th July 2019 from later transactions, no interest will be levied. Deductee/payee remains liable to pay correct tax including enhanced surcharge.

Relaxation of physical submission deadline for TMA applications allows extended manual filing of printouts for electronically filed applications.
The Public Notice amends para 7(A).01 of the Handbook of Procedures to permit manual submission of the printed PDF of ANF 7(A)A and prescribed documents to the concerned Regional Authority for applications filed electronically within the specified filing window, providing a time limited relaxation of the physical submission requirement for Transport and Marketing Assistance applications.

In-bonding procedure relaxations permit electronic submission of undertakings and issuance of bond numbers during lockdown.
Electronic in-bonding is allowed by email submission of an IEC-signed undertaking and supporting documents (space certificate, Warehouse Bill of Entry screenshot, IEC registration and ID proof, and transit security where required). PRO will vet and forward compliant requests to an AC/DC on roster; upon acceptance the system will generate an Into-Bond/Job number and TA/STA will assign the bond number. TA/STA/Appraisers shall keep a separate register of such online requests and Bond Section will record relaxations. Importers must replace the undertaking with a proper bond by the date specified in Public Notice No.56/2020.

Provisional assessment under Customs Act enables clearance without original Certificate of Origin, subject to security and final verification.
Import consignments claiming preferential treatment under Free Trade Agreements may be provisionally cleared where the original Certificate of Origin is not submitted or only a digital/unsigned copy is presented; provisional assessment under the Customs Act will be made and final assessment completed upon submission of the original certificate, with revenue secured by undertaking and appropriate security, and customs formations required to record and finalize such provisional assessments promptly.

Direct Port Delivery holding windows continue, while temporary procedures stop container movement from terminals to freight stations.
Direct Port Delivery (DPD-DPD) container delivery remains subject to the minimum 48-hour holding window, or any longer period fixed by the relevant Port or Terminal, for importers to take delivery at Port or Terminal gates. The temporary arrangement stops movement of DPD-DPD containers from port or terminal premises to container freight stations, while preserving the ordinary delivery window at the port or terminal gates.

In-bonding procedure relaxation allows online undertakings and e-mail issuance of bond numbers during lockdown for importers.
Relaxation permits importers/authorised brokers to submit the undertaking in lieu of a bond by registered IEC email, with warehouse space certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required; the DC/AC will create an Into-Bond/Job Number, notify the importer/broker by email, and officials will maintain registers to ensure the undertaking is subsequently replaced by a proper bond.

Provisional assessment allowed where original Country of Origin certificate is unavailable, enabling clearance on photocopy with bond and security.
Importers unable to produce original Country of Origin Certificate may opt for provisional assessment under Section 18 of the Customs Act, 1962 and obtain provisional clearance on the basis of a photocopy, subject to submission of a Bond or Undertaking and provision of security according to importer category; Undertakings must be replaced by proper Bonds by the prescribed date and security may be in the form of bank guarantee or revenue deposit.

In-bonding procedure for warehoused imports streamlined: online undertakings and documents enable electronic bond generation, subject to later formal bond.
Online submission in lieu of physical bonds is allowed for in-bonding goods under Warehoused Bill of Entry: the IEC-signed undertaking from the registered email must be accompanied by the warehouse Space Certificate, Warehoused Bill of Entry copy/screenshot, IEC registration and ID proof, and any required transit insurance. DC(Bond) or designated officer will process requests, generate an Into-Bond/Job number and assign a Bond number in the system, and a separate register will be maintained to ensure the electronic undertaking is replaced by a proper bond by the deadline specified in Public Notice No. 14/2020.

Provisional assessment for missing country of origin certificates allowed, subject to bond, security and later submission of originals.
Importers unable to produce original Country of Origin Certificates due to COVID 19 may obtain provisional assessment and provisional clearance on the basis of photocopies or electronic certificates, subject to submission of a Bond or Undertaking and appropriate security (including Bank Guarantee or revenue deposit). Security requirements vary by importer class and product category, with specified classes eligible for no security while other importers must furnish reduced or full security. The Undertaking must be replaced by a proper Bond within the timeframe indicated and the Bond Section shall record all such relaxations.

CSR expenditure: contributions to designated disaster and COVID relief qualify; routine wages excluded, limited ex gratia exception applies.
Clarifies that CSR expenditure on COVID 19 qualifies when directed to Schedule VII categories for healthcare and disaster management; contributions to certain national disaster funds are eligible but state relief funds not listed in Schedule VII are not. Ordinary salary/wage payments to employees and casual workers during lockdown are not admissible CSR, while a one time ex gratia payment above wages for COVID 19 may qualify if the Board expressly records it and the statutory auditor certifies the treatment.

GST compliance relief preserves return due dates while granting conditional interest, late-fee waivers, cumulative input tax credit adjustment, and extensions.
COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements.

Provisional assessment for imports allowed on photocopy of origin certificate, subject to bond and security requirements.
Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained.

Electronic sealing implementation deferred; stakeholders must report operational difficulties and treat the decision as standing order.
Implementation of electronic sealing requirements for deposit in and removal of goods from Customs bonded warehouses is deferred in response to representations from e-seal vendors. Stakeholders are notified of the deferral, invited to communicate operational difficulties to the Board, and instructed to treat actions under this Public Notice as a Standing Order for officers and staff.

Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security.
Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.

En bloc rail movement: Extended Port Gate designation allows CONCOR-led transshipment and Customs OOC at ICD Tarapur.
Procedure designates ICD Tarapur as an Extended Port Gate for en bloc rail movement of DPD-DPD import containers from JNPT with CONCOR as service provider for trans-shipment; specified Customs officers at ICD Tarapur will perform JNCH ICES Gate-in/Gate-Out functions and, where RMS selection requires inspection, will conduct examination, re-seal containers and grant Out of Charge (OOC); Port Terminals must provide Train Loading Summaries, gate officers must verify seals on entry, and CONCOR and ICD Tarapur must comply with scanning, trans-shipment, custodial, tariff, bonding and reporting obligations.

Customs acceptance of self certified PTA/FTA certificates allows deferred submission of originals after lockdown for DPD and AEO importers.
Customs clearance for DPD and AEO importers is permitted on the basis of self certified PTA/FTA certificates where originals cannot be furnished due to the COVID 19 lockdown; the requirement to submit original PTA/FTA certificates within fifteen days of clearance is relaxed and replaced by a deadline of fifteen days after the end of the government declared lockdown, with administrative contact provided for difficulties and the notice treated as a standing order for staff.

Additional place approval for loading/unloading under Customs Act enables COVID-19 facilitation, subject to customs supervision.
Approval is granted under Section 8(a) of the Customs Act for an Integrated Centralized Parking Zone at Nhava-Sheva to be used for unloading and loading of import and export goods as a COVID-19 facilitation measure, subject to the Customs Act, related rules and instructions of the Government and the Commissioner of Customs, and to be operated under port administration control and supervision.

Provisional assessment under Section 18 permits clearance on photocopy COOC with bond or undertaking and prescribed security.
Provisional assessment permits clearance against photocopies of Country of Origin Certificates when originals cannot be produced due to COVID-19, contingent on submission of a Bond or Undertaking and provision of security differing by importer class. Certain classes (status holders, previously compliant importers, specified manufacturers and institutional users of essential goods) receive nil or reduced security; others face higher security. The Undertaking must be replaced by a proper Bond within the prescribed period and records of relaxations are to be maintained; importers may provide bank guarantees or revenue deposits as security.

In-bonding relaxation permits electronic undertakings and online issuance of bond/job numbers pending formal bond replacement.
Temporary relaxation allows an electronic undertaking in lieu of a physically submitted bond for goods under a Warehouse Bill of Entry: the IEC holder's signed request and supporting documents (Space Certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required) must be emailed to the designated bond officer, who will generate an Into-Bond/Job Number and notify the importer; TA/STA will assign the bond number in the system and maintain a register to monitor replacement of the undertaking with a proper bond.

Online filing of import/export manifests permitted temporarily; hard-copy submission required after lockdown and for manual amendments.
Shipping Lines may temporarily file Import General Manifest (IGM) and Export General Manifest (EGM) only through online mode to reduce physical interaction; they must furnish an undertaking to the Import Noting Section to submit the hard copy within fifteen days after withdrawal of lockdown measures and must provide hard copy during the temporary period if required to carry out any manual amendment.