In the case of In re Pioneer Bakers (GST AAAR Odisha), the Odisha Appellate Authority for Advance Ruling (AAAR) addressed the GST implications of various supplies made by the bakery chain. Pioneer ...

4.6.1.1. SEBI circular dated July 12, 2023, mandates reasonable assurance for BRSR Core, beginning with top-150 listed entities (by market capitalization) from FY 2023–24 and gradually extended to the ...

Measures towards Ease of Doing Business for ESG Rating Providers (ERPs) 1.1. This Board Memorandum proposes amendments to the SEBI (Credit Rating Agencies) Regulations, 1999 ( “CRA Regulations”) to ...

The afore-mentioned amendment to the definition of UPSI was carried out with the expectation that the listed entities, guided by the principles as laid down in the definition of UPSI, will exercise ...

1.1. This Board Memorandum proposes amendments to the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”) to introduce measures for Ease of Doing Business (“EoDB”) for Small ...

Currently, the Corporate Governance norms are applicable on the basis of the outstanding value of listed non-convertible debt securities 2 and an entity is identified as HVDLE as and when it hits the ...

Measures for Reforms to Debenture Trustees Regulations including towards Ease of Doing Business 1.1. This Board Memorandum proposes amendments to the SEBI (Issue and Listing of Non-convertible ...

Regulations, 2008 1. Objective 1.1. This Board Memorandum proposes amendments to SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008 ( hereinafter referred ...

This memorandum seeks approval of the Board for amendments to the SEBI (Mutual Funds) Regulations, 1996 (hereinafter referred to as ‘MF Regulations’) to specify timelines for deployment of funds ...

2.1. Transparency, accountability, and stakeholder participation are fundamental principles of modern regulatory governance. As a statutory body, SEBI’s legislative powers involve making of ...

As part of the proposal, SEBI suggests deleting provisions in Regulation 12 and Schedule I of the LODR Regulations that allow non-electronic payments. Stakeholders were invited to provide feedback on ...

Securities and Exchange Board of India (SEBI) has proposed amendments to the SEBI (Depositories and Participants) Regulations, 2018, to improve compliance and consistency in payment processes. These ...