1. IRP (Insolvency Resolution Professional) is not RP (Resolution Professional):

In an Insolvency Resolution Process, it is possible that IRP (Insolvency Resolution Professional) not ratified
by Committee of Creditors or a Separate RP (Resolution Professional) is appointed then RP can be added
as a new Authorized Signatory via changes in Non-Core Fields of Registration.
In case, IRP (Insolvency Resolution Professional) do not share its credential with RP (Resolution
Professional) then newly appointed person can get his details added through the Jurisdictional Authority
as Primary Authorized Signatory.

2. Time Limit of Export for Merchant Exporter
A Merchant Exporter is required to Export goods he brought from Registered supplier within 90 days
from the date of issue of tax Invoice by Register Supplier.
The above Condition of 90 days to export for merchant exporter has been extended till 30.06.2020
provided completion of 90 days falls within 20.03.2020 to 29.06.2020.

3. Due date of Form ITC-04 (Statement of Details of Goods sent to Job Worker and received back from Job
Worker)
Due date of Form ITC-04 for Quarter 4 of FY 2019-20 is 25.04.2020.
As the time limit for compliance of any action by any person which falls during the period from
20.03.2020 to 29.06.2020 has been extended up-to 30.06.2020 where completion or compliance of such
action has not been made within such time. Accordingly, the due date to file Form-ITC-04 has also been

extended till 30.06.2020.