COVID-19ロックダウン | 企業向けの法的・規制上の救済措置

Entire world is fighting against epidemic COVID 19 outbreak and Hon’ble Prime Minister of India Sh. Narendra Damodardas Modi has taken much need precautionary step of complete lockdown from midnight 12’o clock of 24^th March, 2020 onwards for next 21 days and again extended to 3^rd May, 2020 for another 19 days.

In between various regular and financial year ended statutory and regulatory compliances are approaching and considering the situation, Hon’ble Finance Minister Smt. Nirmala Sitharaman held a press conference through video conferencing and announced various important reliefs measures taken by Government of India in the area of Income Tax, GST, Customs & Central Excise, Corporate Affairs, Insolvency & Bankruptcy Code, Fisheries, Banking Sector & Commerce.

In order to give relief to businesses and affected individuals amidst the stress caused by the novel coronavirus pandemic, Department of Commerce, Ministry of Commerce and Industry has introduced several relaxations and extensions in deadlines etc. with regard to compliances mandated under its schemes and activities.

Gist of major reliefs granted is as follows:

1. Relief under Income Tax

1.1 Last date of filing of belated Income Tax return u/s 139(4) of Income Tax Act, 1961 is 31^st March of the relevant assessment year. Accordingly, last date of filing of ITR for F.Y. 2018-19 is 31^st March, 2020. However, such date has been extended to 30^th June, 2020.

1.2 Income Tax department has made it mandatory that all Individual PAN Holders are required to link their Aadhar Card with PAN on Income Tax portal. Earlier, Last date of such linking was 31^st March, 2020 which has been extended to 30^th June, 2020.

1.3 As per Vivad se Vishwas  scheme, if any person opt make payment under this scheme on or before 31^st March, 2020 then he is liable to pay 100% of disputed tax amount. However, an additional 10% taxes are required if payment is made after 31^st March, 2020 but upto 30^th June, 2020. Additional payment 0f 10% has been withdrawn for payment made after 31^st March, 2020.

1.4 Due dates which falls or time limit which expires between 20^th March 2020  to 29^th June 2020 shall be extended to 30th June 2020 whether it is with respect to issue  of notice, intimation, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents and time limit for completion of proceedings by the authority and any compliance by the taxpayer including investment in saving instruments or investments for roll over benefit of capital gains   under Income Tax Act,  Wealth Tax Act, Prohibition of Benami Property Transaction Act, Black Money Act,  STT law, CTT Law, Equalization Levy law, Vivad Se Vishwas  law.

1.5 Means the date for making various investment/payment for claiming deduction under Chapter-VIA-B of IT Act which includes Section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations), etc. has been extended to 30^th June, 2020. Hence the investment/payment can be made up to 30^th June, 2020 for claiming the deduction under these sections for FY 2019-20.

1.6 Also, the date for making investment/construction/purchase for claiming roll over benefit/deduction in respect of capital gains under sections 54 to 54GB of the IT Act has also been extended to 30^th June 2020. Therefore, the investment/ construction/ purchase made up to 30^th June 2020 shall be eligible for claiming deduction from capital gains arising during FY 2019-20.

1.7 If delay payment is made with respect to advanced tax, self-assessment tax,  regular tax, TDS, TCS, equalization levy,  STT, CTT , which are due between made between 20th March 2020  and  30^th June 2020,  then interest shall be applicable at reduced rate  of 9%   instead of earlier rates if 12 %/18 % per annum ( i.e. 0.75% per month instead of 1/1.5 percent per month). Further, No late fee/penalty shall be charged for delay pertaining to such period.

1.8 CBDT has issued an order which contain if a person had submitted valid Form 15G and 15H to the banks or other institutions for FY 2019-20, then these Form 15G and 15H will be valid up to 30^th June 2020 for FY 2020-21 also.

1.9 Income tax department to release all pending income tax refunds up to Rs. 5 lakhs immediately to around 14 lakhs taxpayers.

2. Clarification issued relating to the issue of certificates for lower deduction/collection of TDS/TCS

• From 28^th February 2020, the Government is allowing the taxpayers to apply for Nil/Lower Deduction of TDS Certificate for the financial year 2020-21.

• Due to outbreak of the pandemic Covid 19 virus, there is severe disruption in the normal working of almost all sectors. including functioning of the Income -tax Department.

• Considering the constraints of the Field Officers in disposing of the applications for lower or nil rate of TDS/TCS and to mitigate hardships of payees and buyers/licensees/lessees,

• the CBDT issues following directions/clarifications by exercise of its powers u/s 119 of the Act:

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Source: CBDT issues orders u/s 119 of IT Act,1961 to mitigate hardships to taxpayers arising out of compliance of TDS/TCS provisions

3. Relief Goods and Service Tax (“GST”)/Indirect Taxes

3.1 Extension in due dates for following GST returns due to Covid 19 lockdown

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3.2. No extension in due dates for GSTR 1 and GSTR 3B returns for the period April 2020 to September 2020 except GSTR 3B for May 2020 month, however conditional waiver from Interest on late payment and waiver from penalties for late filing have been provided.

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3.3. Conditional waiver from Interest on late payment and waiver from penalties for late filing for late filling of GSTR 3B and GSTR 1 for the tax period February to April 2020-

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Source Notification No. 31/2020-Central Tax ,dt. 03-04-2020 , 32/2020-Central Tax, dt. 03-04-2020.

3.4. Due date falling or time limit expiring between 20^th March 2020 to 29^th June 2020 under GST Law has been extended till 30^th June 2020. Such due date or time limit may be concerning issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents under the GST laws.

3.5. Payment date under Sabka Vishwas Scheme shall be extended to 30^th June 2020. No interest for this period shall be charged if paid by 30^th June 2020.

3.6. E-way Bill- E-way Bills generated whose period of validity expires during the period 20^th day of March, 2020 to 15^th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30^th day of April, 2020.

The validity of eway bill further extended to 31 May 2020 via (N/No. 40/2020–Central Tax dated 5^th May, 2020)

3.7. Rule 36(4) restrict availement of ITC in form GSTR-3B upto 110% of ITC appearing in GSTR-2A of corresponding month. Such condition has been relaxed for the month of February, March, April, May, June, July and August, 2020 through insertion of proviso in CGST Rules, 2017 vide Notification no. 30/2020- Central Tax, dated 03.04.2020.

However, such condition shall apply cumulatively for the month of September, 2020. Accordingly, GSTR-3B for the month of September, 2020 shall be furnished considering ITC of February to August, 2020.

3.8. Clarification on refund of GST on advance received for a Service contract

• Supplier has received advance for which he issued invoice before supply of service.
• On cancellation of contract, supplier will be required to issue a credit note as per section 34 of CGST Act, 2017.
• Details of such credit note shall be disclosed in return of the month in which credit note is issued.
• Reduction of tax liability can be claimed in same return. However, if there is no output tax liability is available for such month against which such liability can be adjusted, then registered person may file a claim of refund in form GST RFD-01 under “Excess payment of Tax, if any”

3.9. Clarification on refund of GST on advance received for a Goods Supplied and tax invoice issued

• Supplier is required to issue “Credit Note” under section 34 of CGST Act, 2020 in the month of return.
• Details of such credit note shall be disclosed in return of the month in which credit note is issued.
• Reduction of tax liability can be claimed in same return. However, if there is no output tax liability is available for such month against which such liability can be adjusted, then registered person may file a claim of refund in form GST RFD-01 under “Excess payment of Tax, if any”

3.10. DVAT return for Quarter 4 2019-20 can be filled by 30th June 2020

By order F. 7(420)/VAT-policy/2011/PF/783-88 dated 17-04-2020, due date of filing 4th quarter Dvat return in the form of DVAT 16, DVAT 17, and DVAT 48 has been extended upto 30/06/2020

3.11 Relaxation for taking LUT for FY 2020-21 under Covid 19

1. Due date of furnishing LUT for F.Y. 2020-21 has been extended till 30^th June, 2020 by N/No. 35/2020-Central tax.
2. Taxpayer may continue to quote reference number of LUT of F.Y. 2019-20 in relevant documents till the time.

Source: Circular No. 450/153/2017-Cus IV dated 30^th April, 2020

3.12 Extension of time limit for GST ITC 04

For GST ITC-04, return in respect of goods dispatched to job workers during a quarter, should be filed 25^th of following quarter. According, due date of GST ITC-04 for the quarter on March, 2020 will fall on 25^th April, 2020. However, such date shall get extended to 30^th June, 2020 by virtue of notification No. 35/2020-Central Tax dated 03.04.2020.

3.13 Filing of GSTR 3B via EVC

• Companies are allowed to verify their GSTR-3B, filed during the period of 21.04.2020 to 30.06.2020, through Electric Verification Code (EVC) instead of Digital Signature. Earlier, companies are mandatorily required to verify their return through digital signature. Notification No. 38/2020–Central Tax dated 5th May, 2020
• Nil GSTR-3B shall be allowed to be filed through short messaging service (SMS) through registered mobile number. Return shall be verified through OTP received on registered mobile number. This facility shall implement from the date to be notified. Notification No. 38/2020–Central Tax dated 5th May, 2020

3.14 Extended time limit for GSTR 9 till 30th September 2020

• Time limit for filing annual return in form GSTR-9 has been extended till 30^th September, 2020 for F.Y. 2018-19 (N/No. No. 41/2020–Central Tax dated 5^th May, 2020)

4. Implementation of decision to expedite pending refund claims

Wide press release It has also been decided to issue all pending GST and Custom refunds which would provide benefit to around 1 lakh business entities, including MSME. Thus, the total refund granted will be approximately Rs. 18,000 crore.

In order to process GST refund faster following clarifications has been provided.

4.1 As the idea is to provide immediate relief in these difficult times all pending refund applications must be taken up for processing immediately. Even though the GST Law provides 15 days for issuing acknowledgement or deficiency memo and total 60 days for disposing off refund claims without any liability to pay interest,

4.2. Due diligence, may be done before granting the refunds on merits, considering all the relevant legal provisions and circulars.

4.3. For facilitation of taxpayers, all communication must be done using official email IDs. As the prescribed process doesn’t warrant any physical submission of documents and any such practice must be avoided.

4.4. In cases where refund have been suspended via the scrolls based on instructions from DGARM, extant procedure prescribed vide letter dated 23.01.2020 shall continue to be followed.

Source: Instruction No. 2/1/2020-GST and Press Note dated 08th April 2020 of Department of Revenue, Ministry of Finance

5. Relief for Exports

5.1 Extension of realisation period of export proceeds

Presently value of the goods or software exports made by the exporters is required to be realized fully and repatriated to the country within a period of 9 months from the date of exports. In view of the disruption caused by the COVID 19 pandemic, the time period for realization and repatriation of export proceeds for exports made up to or on July 31, 2020, has been extended to 15 months from the date of export. The measure will enable the exporters to realise their receipts, especially from COVID 19 affected countries within the extended period and also provide greater flexibility to the exporters to negotiate future export contracts with buyers abroad.

Source: RBI announces further measures for dealing with the COVID-19 pandemic

5.2 Measures for relaxation for submission of Bond to expedite Customs clearance of goods till 30.05.2020

Difficulty being faced by importers/ exporters and their authorised Customs Brokers, in obtaining notarised stamp papers for furnishing bonds required by Customs in certain situations during the assessment and clearance of goods.

Board has approved relaxation of the requirement to submit bonds prescribed under section 18, section 59 and section 143, and under notifications issued in terms of section 25 of the Customs Act, 1962 wide Circular no. 17/2020-Customs and further extention has been granted via Circular no. 21/2020-Customs

a. While lockdown is presently in force till 03.05.2020, the said relaxation shall be available up to 30.05.2020.

b. In the period up to 30.05.2020, Customs field formations may accept request for submission of an undertaking from the importer/exporter in lieu of a bond prescribed

c. This relaxation will apply to the following categories of the importers/exporters

• Government/Public Sector Undertakings (Central/State/UT Govts. or Administrations and their undertakings)
• Manufacturer/Actual User importer
• Authorised Economic Operators
• Status holder
• All importers availing warehouse facility in terms of section 59 of the Customs Act, 1962

d. Each such relaxation, where requested, should comply with the following conditions:

• The content of the undertaking should, to the extent possible, be same as the content of the prescribed bond.
• The undertaking should be duly signed by the IEC holder concerned on their business letter head and submitted by the registered email ID of the IEC holder or their authorised Customs Broker.
• The undertaking should include a commitment from the IEC holder to submit the proper bond in prescribed format on notarised stamp paper etc. on or before 07.05.2020.  iv. The undertaking will not be treated as a substitute for security, wherever mandated.
• The security, where required, shall be furnished in the nature and manner as deemed fit by the proper officer. Board’s instructions issued from time to time regarding such security in specific cases should be kept in view in this regard.
• In case of warehoused goods, any subsequent movement of goods to another warehouse under section 67 of the Customs Act, 1962, shall be allowed only to manufacturer/actual user importer or AEO or Status holders.  For requests related to change of ownership after warehousing, the facility shall be considered only in cases where the prospective buyer is either manufacturer/actual user importer or AEO or Status holder.
• Importers /Exporters availing this facility shall ensure that the undertaking furnished in lieu of bond is duly replaced with a proper bond before the stipulated period i.e. 07.05.2020.

5.3 Clearance of goods under India’s Trade Agreements without original Certificate of Origin

The import consignments may be assessed and cleared provisionally in terms of section 18 of the Customs Act, 1962, where a preferential treatment of goods under a Free Trade Agreement has been claimed in following cases.

1. The original hard copy of CoO has not been submitted or
2. Only digitally signed copy or
3. Unsigned copy of CoO is submitted,

The final assessment may be done subsequently on submission of the original COO certificate by the importer. The revenue may be secured through undertaking and appropriate security.

Source: Circular No. 18-2020 – Customs and Trade Notice no. 62/2019-2020

5.4 Clarification on LUT got expired on 31st March 2020

• Vide Notification No. 35/2020 Central Tax dated 03.04.2020, due date of furnishing LUT for F.Y. 2020-21 has been extended till 30^th June, 2020.
• During such time, taxpayer can continue to make the supply without payment of tax under LUT provided that LUT in form GST RFD-11 for 2020-21 is furnished on or before 30.06.2020.
• Taxpayers may quote the reference number of the LUT for the year 2019-20 in the relevant documents.

5.5 Extention for shipping bill filled in case of IGST refund for invoice mismatch cases

Considering that the entire country is facing unprecedented challenges due to the COVID 19 pandemic , and that the exporters are facing genuine hard-ships due to the SB005 errors, it has now been decided to extend the facility of SB005 error correction in the Customs EDI system for Shipping Bills with date upto 31.12.2019.

Read all relevant circulars where various dates has been provided for shipping bill corrections.

5.6 Extended Time Limit for export for Merchant Exporter

• A registered person is allowed to export goods to Merchant Exporters @ 0.1% GST. However, merchant exporter should export the goods within 90 days from date of issuance of invoice by registered person.

• If Completion of 90 days falls between the 20.03.2020 to 29.06.2020, then requirement of exporting goods by merchant exporter within 90 days shall get extended to 30^th June, 2020 by virtue of notification No. 35/2020-Central Tax dated 03.04.2020 read with Notification no. 40/2017-Central Tax (Rate) dated 23.10.2017.

出典：2020年5月6日付通達第138/08/2020-GST号

6. FEMA（外国為替管理法）に基づく救済措置

6.1 直接投資（FDI）政策の変更

インド政府は、新型コロナウイルス感染症（COVID-19）のパンデミックに乗じたインド企業への日和見的な買収を抑制するため、現行の直接投資（FDI）政策を見直し、「2017年統合FDI政策」に含まれる現行のFDI政策の第3.1.1項を改正しました。商工省産業国内取引促進局は、これに関連してプレスノート第3号（2020年シリーズ）を発行しています。本件に関する現行の規定および改正後の規定は以下の通りです。

現行の規定

第3.1.1項：非居住者は、禁止されているセクターや活動を除き、FDI政策に従ってインドに投資することができる。ただし、バングラデシュの市民またはバングラデシュで設立された事業体は、政府ルートを通じてのみ投資が可能である。

さらに、パキスタンの市民またはパキスタンで設立された事業体は、防衛、宇宙、原子力、および外国投資が禁止されているセクターや活動を除き、政府ルートを通じてのみ投資が可能である。

改正後の規定

第3.1.1項：

3.1.1(a) 非居住者は、禁止されているセクターや活動を除き、FDI政策に従ってインドに投資することができる。ただし、インドと陸上で国境を接する国の事業体、またはインドへの投資の実質的支配者がそのような国に居住しているか、あるいはそのような国の市民である場合、当該投資は政府ルートを通じてのみ可能である。

さらに、パキスタンの市民またはパキスタンで設立された事業体は、防衛、宇宙、原子力、および外国投資が禁止されているセクターや活動を除き、政府ルートを通じてのみ投資が可能である。

3.1.1(b) インド国内の事業体に対する既存または将来のFDIにおいて、直接的または間接的に所有権が移転し、その結果として実質的支配権が第3.1.1(a)項の制限または適用範囲内に該当することとなる場合、当該実質的支配権の変更についても政府の承認を必要とする。

上記決定は、FEMA通知の日付から発効する。

出典：政府、新型コロナウイルス感染症のパンデミックに乗じたインド企業への日和見的な買収を抑制するため、現行のFDI政策を改正

6.2 外国為替管理（非負債性金融商品）（第2次改正）規則、2020年

6.2.1 Pricing guidelines are applicable on right equity shares acquired by a non-resident from a person resident in India who has renounced his right shares.

6.2.2 保険ブローカーや第三者管理機関（TPA）などの保険仲介業者は、自動承認によるFDI上限49%の対象リストから除外された。ただし、これらの業者には100%自動承認によるFDIルートが適用される。

6.2.3 ただし、銀行など保険以外の分野を主たる事業とする事業体が、保険規制開発庁（IRDA）の許可を得て保険仲介業者として機能する場合、当該企業に適用される外国資本比率の上限は引き続き適用されるものとする。ただし、当該事業体の主たる事業（保険関連以外）からの収益が、各会計年度において総収益の50%を超えていることを条件とする。

出典：外国為替管理（非負債性金融商品）（第2次改正）規則、2020年4月27日付

7. 関税に基づく救済措置

• 24時間年中無休の通関業務は、2020年6月30日まで継続されます。
• 関税法およびその他の関連法に基づき、2020年3月20日から2020年6月29日までの間に期限が到来する、または期限が切れるものについては、2020年6月30日まで延長されました。この期限には、関税法およびその他の関連法に基づく通知、告知、承認命令、制裁命令の発行、不服申し立ての提出、申請書、報告書、その他の書類の提出などが含まれます。

8. 金融サービスにおける救済措置

8.1 現金引き出し手数料の無料化および最低残高要件の緩和

ロックダウンおよび経済活動の停止により生じ得る資金繰りの逼迫を考慮し、生活を支援するため、3ヶ月間以下の緩和措置が講じられます。

• デビットカード保有者は、3ヶ月間、他行のATMから無料で現金を引き出すことができます。
• 口座保有者は、最低残高を維持する必要はありません。
• すべての貿易金融顧客を対象に、デジタル取引の手数料が引き下げられます。

8.2 よくある質問：RBIが銀行によるタームローン（期間貸付）の返済猶予を許可

インド準備銀行（RBI）は、2020年3月1日時点で未払いのすべてのタームローンおよび運転資金枠について、銀行が3ヶ月間の返済猶予を宣言することを許可しました。

タームローンの返済猶予期間延長一覧表

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インド銀行協会（IBA）は、返済猶予の技術的な詳細に関するよくある質問リストに回答しています。

8.3 RBIが金融安定を維持するための第2次措置を発表

• RBIは、金融安定を維持し、困窮者や社会的弱者に資金を届けるための第2次措置を発表しました。
• 州および連邦直轄領によるCOVID-19対策のための借入枠を拡大
• リバースレポ金利を4.0%から3.75%に引き下げ
• ノンバンク（NBFC）および不動産業界への救済措置
• インド経済は2021-22年度に回復し、7.4%の成長が見込まれる：RBI総裁

出典：RBIが金融安定を維持するための第2次措置を発表

9. 会社法における救済措置

9.1 主要な救済措置の一つとして、2020年4月1日から2020年9月30日までの猶予期間中にMCA-21登記所に提出されるあらゆる書類、申告書、明細書等に対する追加手数料が免除されます。この免除は、企業やLLP（有限責任事業組合）のコンプライアンス負担や経済的負担を軽減するだけでなく、長年コンプライアンスを遵守できていなかった企業やLLPが「再出発」する機会を与えるものです。コンプライアンスに未対応の企業やLLPであれば、この機会にコンプライアンスを完了させ、多額の追加手数料を回避することをお勧めします。

9.2 2013年会社法に基づき、すべての企業は120日以内の間隔で取締役会を開催することが義務付けられています。この間隔は、次の2四半期、すなわち9月30日まで60日間延長されます。

9.3 当初、2020年会社（監査人報告）令に基づく報告は2019-20年度から適用される予定でしたが、現在は2019-2020年度からではなく、2020-2021年度から適用されることになりました。これにより、2019-20年度における企業および監査人の負担が大幅に軽減されます。

9.4 2013年会社法付表4に基づき、独立取締役は、非独立取締役および経営陣のメンバーが出席しない会議を少なくとも1回開催することが義務付けられています。2019-20年度において、企業の独立取締役が会議を1回も開催できなかった場合でも、これを違反とは見なさないものとします。

9.5 預金の返済を確保する目的で、2013年会社法は、未払預金があるすべての企業に対し、翌年度に満期を迎える預金額の少なくとも20%を「預金返済準備口座」と呼ばれる別の銀行口座に毎年4月30日までに預け入れることを義務付けています。2020-21年度中に満期を迎える預金について、この別口座への預け入れ要件は、2020年4月30日から2020年6月30日まで延長されました。

9.6 同様に、特定の年度中に満期を迎える社債の15%を2020年4月30日までに指定金融商品に投資する要件についても、2020年6月30日までに行うことができます。

9.7 すべての新規設立企業は、設立から6ヶ月以内に登記官（RoC）へ事業開始の宣言を提出する必要があります。ただし、さらに6ヶ月間の追加期間が認められます。

9.8 As per section 149(3) of Companies Act, 2020, at least one director of every company shall stays in India for a total period of not less than 182 days during the financial year However, Non-compliance of minimum residency in India shall not be treated as a violation.

9.9 Due to the emerging financial distress faced by most companies on account of the large-scale economic distress caused by COVID 19, it has been decided to raise the threshold of default under section 4 of the IBC 2016 to Rs 1 crore (from the existing threshold of Rs 1 lakh). This will by and large prevent triggering of insolvency proceedings against MSMEs. If the current situation continues beyond 30th of April 2020, we may consider suspending section 7, 9 and 10 of the IBC 2016 for a period of 6 months so as to stop companies at large from being forced into insolvency proceedings in such force majeure causes of default.

10. MCA’s Frequently Asked Questions on eligibility of CSR expenditure related to COVID-19 activities

The Ministry of Corporate Affairs (MCA) has been receiving several references/ representations from various stakeholders seeking clarifications on eligibility of CSR expenditure related to COVID-19 activities.

In thi regard, several clarification has been given by a set of Frequently Asked Questions (FAQs) for better understanding of the stakeholders.

10.1 Contribution made to following will be qualify as CSR Expenditure.

• PM Care Fund under item no (viii) of Schedule VII of the Companies Act, 2013 and clarified vide Office memorandum F. No. CSR-05/1/2020-CSR-MCA dated 28th March, 2020
• State Disaster Management Authority as CSR expenditure under item no (xii) of Schedule VII of the 2013 and clarified vide general circular No. 10/2020 dated 23rd March, 2020
• Spending CSR funds for COVID-19 related activities shall qualify as CSR expenditure vide general circular No. 10/2020
• Ex-gratia payment is made to temporary / casual workers/ daily wage workers over and above the disbursement of wages, specifically for the purpose of fighting COVID 19. The same shall be admissible towards CSR expenditure as a onetime exception provided there is an explicit declaration to that effect by the Board of the company, which is duly certified by the statutory auditor

10.2 Contribution made to following will not be qualify as CSR Expenditure.

• State Relief Fund for Covid – 19
• Chief Minister’s Relief Fund
• Payment of salary/ wages to employees and workers during the lockdown period.
• Payment of wages to temporary or casual or daily wage workers during the lockdown period

Source: MCA’s Frequently Asked Questions on eligibility of CSR expenditure related to COVID-19 activities

11. Relaxation by SEBI

11.1 Extension of timeline for filings certain return with SEBI

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Source: Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 due to the CoVID -19 virus pandemic

12. Measures taken by ESIC to extend relief during the Covid-19 pandemic for Employers

• For employers, the contribution period for February which was to be paid by 15th March has been extended up to April.
• For March month the same has been extended to May, and no penalty or interest/damage will be levied on establishments on such delay.
• Further, one-time relaxation has also been given to those Employers who did not file ESI contribution for the contribution period April,2019 to September, 2019 within 42 days after end of the contribution period. The employers are allowed to file this contribution upto 15.05.2020.

Source: Press Release Measures taken by ESIC to extend relief during the Covid-19 pandemic for Employers No. Z-11/12/1/2020-P.R. Dated: 09.04.2020

13. Relaxation Guideline for Small Savings Schemes

• Contribution to Public Provident Fund (PPF) and Sukanya Samriddhi Account (SSA) can be made till 30^th June 2020 for financial year ending March 2019-20
• Such contribution can be made up to maximum ceilings under each scheme. Depositor will also submit deceleration for such maximum ceiling.
• Interest will be calculated from the date of actual deposits.
• No default fee for FY 2019-20 will be charged if the account is regularized by making deposit before 30^th June 2020.
• For the purpose of deciding the withdrawal / loan limit in the PPF accounts, the outstanding balance on 31.03.2020 would be considered.
• Depositor can extension of PPF account till 30^th June 2020 by submitting the prescribed form, if such extension can not be made due to lockdown.
• Prescribed form for extension can be made via email, however physical form needs to be submitted once lockdown get over.

Read here Various relief by EPF and ESIC during COVID 19

14. 健康保険および自動車保険の更新期限を4月21日まで延長

2020年3月25日から2020年4月14日までの間に更新期限を迎える既存の保険契約は、2020年4月21日まで更新可能です。

• 自動車損害賠償責任保険
• 通常の健康保険契約

15. 水産局による救済措置

• 2020年3月1日から2020年4月15日までに期限が切れる、SPFエビの稚エビおよびその他の農業資材の輸入に関するすべての衛生許可証（SIP）の有効期限を3ヶ月延長します。

• 貨物の到着遅延については、1ヶ月まで
  免除されます。

• チェンナイの水産検疫施設（AQF）における、キャンセルされた
  貨物の検疫区画の再予約について、追加の
  予約手数料は免除されます。

• 検疫のための書類審査およびNOC（無異議証明書）発行の期間を
  7日間から3日間に短縮します。

各法律に基づく詳細な通知や回状は、企業省（Ministry of Corporate Affairs）より別途発行されます。

16. DGFT（外国貿易総局）による外国貿易政策（FTP）2015-20に基づく支援

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17. 経済特区（SEZ）ユニットへの支援

18. ECGC（輸出信用保証公社）による支援

• 3月および4月に期限が到来する保険契約に基づく、申告書、延長申請、不履行報告などの提出期限を2020年5月31日まで延長します。
• この期間中に期限が到来する請求書や回答書の提出期限を2020年6月30日^まで延長します。
• 2020年6月30日^まで、与信限度額申請手数料を免除します。
• 2020年3月1日から6月30日^までに更新・発行される保険契約について、契約申込手数料を50%減額します。
• 輸出業者は、以前に承諾した出荷分について、買い手による支払期限を延長する裁量権を持ちます。
• 目的地に到着したものの、目的国のロックダウンにより海外の買い手が通関手続きを行えない貨物について、その後の対応（再販、再輸入、または放棄）を決定する裁量権を認めます。
• 保険カバー下での請求適格期間を、現在の4ヶ月から1ヶ月に短縮します。

19. 農産物・加工食品輸出開発局（APEDA）による農産物輸出業者への支援

• 輸出業者を支援するため、APEDAは2020年4月30日までに期限が切れるRCMC（登録会員証明書）、パッキングハウス、落花生加工ユニット、食肉工場の認定・登録の有効期限を延長しました。
• 有機製品の輸出業者に対し、特例措置として証明書の有効期限を1ヶ月延長する勧告を発行しました。
• 2020年3月28日、HortiNet/GrapeNetに登録されているすべての検査機関およびAPEDA対象製品の検査機関に対し、新鮮な果物や野菜のサンプリングおよび分析を行う際、サンプラーや検査スタッフの移動に関する障害があれば、迅速な解決のためにAPEDAおよび地元当局に報告するよう勧告を発行しました。
• APEDA認証機関に対し、有機認証の有効期限を延長するよう助言しました。これにより、農家は有機ステータスを失うことなく認証を継続できます。
• 物理的な検査が実施できなかった食品加工業者および輸出業者の証明書について、暫定的な延長措置を講じました。
• APEDAの介入により、ナビムンバイのいくつかの梱包ユニットが、供給に必要な梱包材の製造業務を再開する許可を得ることができました。

20. タバコ委員会（Tobacco Board）による支援

2月の月次報告書の提出期限は3月15日^です。3月の報告書の提出期限は4月15日です。^{タバコ委員会は、これらの期限を2020年4月30日}まで延長しました。^{タバコ委員会は、州政府およびその他の関係者と協議の上、タバコ作物の損失を防ぐため、2020年4月15日}よりタバコの競売を開始する予定です。

21. 茶委員会（Tea Board）による支援

茶委員会は、以下の通り様々な期限を延長しました：

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内務省（MHA）は2020年3月24日付の通知により、最大50%の労働者数での茶産業（プランテーションを含む）の操業を許可しました。

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22. Facilitation by The Marine Products Export Development Authority (MPEDA)

• MPEDA has started issuing most of the Certificates for exports online i.e. DS 2301 certificates for the USA market  w.e.f.1st  April 2020.
• This is an essential certificate for the export of shrimp to USA. By making it online, the physical movements for the exporters have reduced. Another Certificate (Asia -Pacific Trade Agreement (APTA) also has been made online after the lock down was introduced.

23. Measures taken by Government e-market place (GeM) to facilitate procurement given the covid-19 pandemic

The status of various interventions for ease of procurement for COVID-19 related items are as follows:

• New page introduced for tracking COVID-19 categories and the number of sellers.
• Shorter duration Bids with shorter delivery period enabled. Bid Cycle for COVID-19 related categories has been reduced to 3 days from existing 10 days. Buyers would also be able to reduce the Delivery Period for such items to 2 days considering the critical nature of the items.
• A filter has been put in for Local Supplier and for Lead Time for delivery selection by the buyer, to facilitate early delivery.
• Prioritization is being done in Product/Brand approval of the Covid Specific Categories.
• A new business rule has been put in place for controlling unreasonable price increase.
• Delivery Period Extension have been allowed for 30 days beyond the expiry of the original Delivery Period.
• New business rule to stock out sellers who do not update stock within 48 hours of notification for specific categories.
• Original Equipment Manufacturers (OEMs) & Sellers for eight new COVID categories have been identified.
• A Business Continuity Plan has been put in place for MSP and GeM to ensure continuity of system operations.

24. Measures taken by Department to Facilitate Preferential Exports in The COVID-19 PANDEMIC

In the wake of the lockdown, the agencies authorized to issue the certificates of origin for India’s preferential exports under the free trade agreement (FTAs) are either not functional or are operating with a skeletal staff. In the light of this, Department of Commerce had included some specific FTAs on this digital platform which had facilitated online application by exporters for these certificates.

Trade Notice 1 dated 7.4.2020 has added India’s main FTAs namely those with ASEAN, Japan, SAARC countries and Asia Pacific Trade Agreement (APTA) onto this digital platform. A related Trade Notice 62 dated 6.4.2020 has asked the agencies to issue the digitally signed certificates to the exporters on this platform as also keep a uniform fee for certificates even if they are issued retrospectively. The platform issues digitally signed certificates and we have been successful in getting the trading partners to accept these digitally signed certificates. This would ensure that our preferential exports are facilitated even during this lockdown period.

Most of the exporters to the European Union (EU) avail of the EU Generalised System of Preferences (GSP) Scheme wherein they get tariff preferences on exports. While the EU GSP is on a self certification basis, the exporters have to apply to the prescribed agencies in India for getting a REX (registered exporter) number. In view of the closure of the offices of these agencies, Trade Notice 61 dated 2.4.2020 has prescribed the acceptance of scanned documents for getting the REX number so that the exporter has no physical interface with the agencies. This would ensure that exporters to EU under the EU GSP who have not got the REX number can apply electronically to the agencies (also known as Local Administrators for registration)

25. Facilitation by The Director General Trade Remedies (DGTR)

Submission of documents in the Trade remedies investigation process has been done online or through digital transmission without having to submit physical copies.

This has been enabled for both new investigations and ongoing investigations.

Also the hearings and consultations are being carried out through Video conferencing.

Source: Department of Commerce has Provided a number of Relaxations / Extensions of various Compliance Deadlines etc. to address Corona Pandemic Related Hardships of Exporters

In this crucial time, we request all of you to stay back at your home and keep yourself and your family safe from COVID-19.

26. Extension of timeline for submission of Annual/Half-yearly
Return financial year 2019-2020
due to COVID-19

Considering the difficulties faced by FBOs in submission of Annual/Half-yearly production Return in Form D-1, D-2 under FSSR-2011 for the financial year 2019-2020 during lockdown in the country due to COVID-19 pandemic, FSSAI has extended the timeline for submission of Annual Return for the financial year 2019-2020 and Half yearly return in the Form D2 for October, 2019 – March, 2020 till 31st July, 2020 vide circular dated 11th April 2020

27. Shipping Ministry Offers Relief Package for Port Users and PPP Concessionaires

The COVID19 pandemic has baffled the socio-economic structure of the world in an instance. In these circumstances, the shipping and logistics industry is no different, with shipping chains disrupted because of lower trade volume. The Indian Ministry of Shipping Ministry issued a letter on 21st April 2020 asking the country’s 12 major ports to sublimate the license fees-related charges, and lease rentals for the months of April, May, and June.

The measures the Indian Government has taken are aimed to offer some relief to the exporters, shipping lines, logistic providers, and importers affected due to the outbreak. As the country is under complete lockdown, the logistics businesses are facing massive challenges since both the supply side and the demand side is reduced.

Have a look to get the complete overview here,

27.1 Suspension of Charges to Port Users

From storage charges to lease rentals, the government has instructed several remissions to the port users.

27.1.1 Storage Charges: Indian Shipping ministry has asked the ports to allow free storage time to the port users amidst the period of Lock-down.

27.1.2 License Fees related charges and lease rentals: The Government has asked the ports to allow deferment of April, May, and June, annual license fees, or annual lease rentals on the basis of pro-rata and that’s too without any interest.

27.1.3 Other Charges and Penalties: Further instructions states that the ports must not levy any penal charges, detention charges, dwell time charges, demurrages, anchorage charges or penal hire changes, penalties related to performance on any traders, concessionaires, shipping lines, CFS, importer or exporter no matter if there is a delay in loading or unloading operations, berthing, evacuation or arrival of any cargo during the period of lockdown alongside 30 days recovery period.

27.1.4 Land for Storage Additionally: If there is additional land available within the area of the port, the ports need to do the needful so that they can offer additional storage facilities to the port users temporarily. However, the ministry has also made this clear that ports must not charge any rentals or fees or any other charges upto 30th June 2020. The additional land should be offered on the basis of ‘as is where is’.

Not only the port users, but the government has taken several measures to help the PPP concessionaires.

27.2 Remission of Charges to PPP Concessionaires

Due to the Coronavirus outbreak and the lockdown measures, the Private Partnership terminals in the major ports are one of the worst-hit businesses. The government has ordered the ports to take the following measures to revamp the sector.

27.2.1 Changes in Royalty and Equipment Hire Related Charges, and Revenue share: As per the concessionaire’s request, ports must allow deferment on the royalty and hiring charges of equipment without any interest, for the month of April, May, and June’s revenue.

This deferred amount has to be paid once the free interest period of 3 months is over. Alternatively, it can be paid on 6 installments which are equated monthly at an equal interest rate as per the rate prescribed at RBI’s 91 days Treasury Bill.

27.2.2 Charges regarding Lease rentals and Lease fees: It’s been further instructed that the port should waive off the license fees, lease rentals and other similar charges for coming three months(April, May, June) up to the volume of cargo dropped comparing monthly average cargo volume from 1st Jan 2019 t 31st Dec 2019.

27.2.3 Land for storage additionally: If the port has the requisite additional area within the port, then they should allow additional storage area to PPP concessionaires up until 30th June 2020 temporarily and free of cost.

27.2.4 MGT (Minimum Guaranteed Throughput) Obligations: There is a change in the calculation of the MGT obligations. Now, the Government has said MGT should be computed for the respective year without considering the Lockdown period, and the particular cargo volume handled during this period.

27.2.5 Obligations related to Performance standard: For the Lockdown period along with 30 days of the recovery period, any port must not levy any kind of charges or penalty for the shortfall in the performance standards like- dwell time of transit storage, gross berth output, the duration for delivery store receipt operations, or requirements relating non-transshipment, etc.

27.3 Marine Due or Vessel Related Charges

The ports have also been instructed that if the vessel operators ask the ports need to allow 60 days without interest deferment of marine dues and sublime vessel-related charges to Indian coastal vessels. Alongside this, the letter states that the ports should get requisite Bank Guarantee as security from the coastal vessel operators. They should consider the deferment requests received within the 30th of May 2020.

27.4 Force Majeure

The Indian Finance Ministry has already notified that the Corona Virus outbreak must have to be considered as a natural calamity. It was further mentioned that Force Majeure should be invoked. As various stakeholders requested, the Shipping Ministry has directed that,

• 港湾局は、PPP（官民連携）方式などで実施中のプロジェクトについて、完了期限を延長しなければならない。
• すべての主要港湾に対し、実施中のPPPプロジェクトについて、ケースバイケースでペナルティを免除するよう指示が出されている。港湾局は、譲渡契約の関連規定に基づき、履行義務の延期を認める必要がある。
• さらに、不可抗力期間は、財務大臣が言及した命令の日から開始される。

出典：ロックダウン期間中にICD（内陸コンテナデポ）/CFS（コンテナ貨物ステーション）/港湾/ターミナル運営者が課した滞船料の免除について

28. 公的部門銀行（PSB）の法定監査における緩和措置

• 現行の基準では、融資残高が2億ルピー以上のすべての支店において法定支店監査を実施することが義務付けられている。さらに、残りの支店の5分の1（地方、都市部、準都市部、大都市圏の支店を網羅する）について、銀行の融資残高の90%をカバーするように監査対象とする必要がある。

• しかし、ロックダウンの状況を考慮し、融資残高2億ルピー以上という要件は撤廃された。これに伴い、銀行の全資金供給および全非資金供給エクスポージャーの90%をカバーするように支店監査を実施するものとする。選定される支店は、地方、都市部、準都市部、大都市圏の支店を網羅していなければならない。

• 公的部門銀行（PSB）は、関係する監査人および銀行職員の安全を確保するため、適切な予防措置を講じなければならない。可能な限り電子媒体を通じて監査人に必要な書類や情報を提供し、支店の適切な割り当てを行うことで、物理的な移動を最小限に抑えるよう手配することができる。

• インド準備銀行（RBI）への支店割り当て詳細の提出期限は、当初の2020年4月30日から2020年6月15日に延長された。

29. 規制当局への報告書提出 – 期限の延長（インド準備銀行による）

29.1 上記の事業体が規制部門に提出を義務付けられているすべての規制報告書は、期限から最大30日遅れて提出することができる。この延長は、2020年6月30日までに提出が必要な規制報告書に適用される。詳細は別紙に記載されている。期限より早く提出が可能な事業体は、そのまま提出を継続することができる。

29.2 1949年銀行規制法、1934年インド準備銀行法、またはその他の法律（例：CRR/SLR関連の報告書）に基づいて規定されている法定報告書の提出については、期限の延長は認められない。

期限から最大30日遅れて提出可能な規制報告書の一覧

30. 2016年倒産・破産法に関する緩和措置

2020年3月21日付の通知第11/2020号（中央税）は、GST（物品サービス税）におけるFORM GSTR-3Bの順次申告要件を解消し、2016年倒産・破産法（IBC）の規定と整合させるための特別な手続きを定めた。

その後、2020年5月5日付の通知第39/2020号（中央税）によりさらなる改正が行われ、2020年5月6日付の通達第138/2020号（中央税）により一定の明確化がなされた。

30.1 IRP（暫定破産管財人）/CIRP（企業倒産解決プロセス）のGST登録期限の延長

• 2016年倒産・破産法（「IBC」）に基づき、企業倒産解決プロセス（CIRP）の対象となっている債務企業の管理は、暫定破産管財人（IRP）または破産管財人（RP）によって行われる。

• 2020年3月21日付の通知第11/2020号（中央税）は、CGST法第148条に基づき発行され、IRP/CIRPは通知の発行から30日以内に別途登録を行う必要があると定めていた。

• IRP/RPのGST登録取得期限は、IRP/RPの任命日から30日、または2020年6月30日のいずれか遅い方に延長された。（2020年5月5日付 通知第39/2020号 - 中央税）

30.2 GSTの全申告が完了している場合のIRP/CIRPによる別途GST登録の不要化

• 2020年5月5日付の通知第39/2020号（中央税）により、IRP/RPの任命前に、債務企業が（旧GSTINの登録下で）すべての課税期間についてForm GSTR-1およびForm GSTR-3を提出済みである場合、IRP/RPは新規登録を行う必要がないことが明確化された。（2020年5月5日付 通知第39/2020号 - 中央税により挿入された関連但し書き）

30.3 IBCに基づく暫定破産管財人（IRP）選任後の変更

• IBCに基づき最初に選任されたIRP/RPが変更された場合、新しいRPのために別途GST登録を行う必要はありません。これはあくまで権限を有する署名者の変更とみなされ、RPが交代するたびに別個の事業体として扱われることはありません。

• 権限を有する署名者の変更は非中核的な修正事項であるため、税務当局の承認は不要です。ただし、前任の署名者がログイン情報を新しいIRP/RPに引き継がない場合は、新任者が管轄当局を通じて自身の情報を「主要な権限を有する署名者」として追加登録することができます。