Aditya Birla Lifestyle Brands Limited has submitted its quarterly compliance certificate to stock exchanges, fulfilling regulatory requirements under SEBI depositories regulations for the quarter ended March 31, 2026.

Regulatory Compliance Filing

The company filed the mandatory certificate on April 7, 2026, with both BSE Limited and National Stock Exchange of India Limited. The submission was signed by Sonia Bhandari, Interim Company Secretary & Compliance Officer, ensuring compliance with prescribed regulatory timelines.

Certificate Confirmation

MUFG Intime India Private Limited, serving as the company's Registrar to an Issue and Share Transfer Agent, issued the confirmation certificate dated April 2, 2026. The certificate was signed by Ashok Shetty, Sr. Vice President – Corporate Registry.

The registrar confirmed that securities received from depository participants for dematerialisation during Q4 FY26 were properly processed according to regulatory requirements. All security certificates received for dematerialisation were confirmed or rejected within prescribed timelines.

Compliance Verification

The certificate validates several key compliance aspects:

• Securities received for dematerialisation were confirmed to depositories
• Security certificates were mutilated and cancelled after due verification
• Depository names were substituted in the register of members as registered owners
• All processes were completed within prescribed regulatory timelines

Corporate Information

Aditya Birla Lifestyle Brands Limited operates from its corporate office in Bengaluru and registered office in Mumbai. The company maintains its corporate registry services through MUFG Intime India Private Limited, formerly known as Link Intime India Private Limited.

This quarterly filing represents standard regulatory compliance, ensuring transparency in the company's share transfer and dematerialisation processes as mandated by SEBI depositories regulations.

Aditya Birla Lifestyle Brands Limited has received a substantial tax demand order from the Additional Commissioner of Central Tax, Bangalore-East Commissionerate, totaling ₹310.13 crore. The company disclosed this development to stock exchanges on March 31, 2026, in compliance with SEBI listing regulations.

Tax Demand Breakdown

The order, dated March 30, 2026, imposes a comprehensive demand structure across multiple components:

The penalty component constitutes the largest portion of the demand, representing approximately 73% of the total amount sought by the tax authorities.

Nature of Alleged Violations

The demand order stems from audit proceedings that identified multiple GST compliance issues spanning from FY 2019-20 to FY 2022-23. The alleged violations include:

• Irregular availment of Input Tax Credit (ITC)
• Interest on reversal of ITC
• Interest on delayed upload of output liability
• Ineligible credit note availment
• Blocked ITC availment
• Wrongly availed ISD (Input Service Distributor) ITC
• Non-payment of GST on ISD invoices

Corporate Structure Context

An important aspect of this case is that while the order was issued in the name of Aditya Birla Fashion and Retail Limited (ABFRL), it relates to business operations that were subsequently demerged to form the current company. This demerger became effective on May 1, 2025, pursuant to a Scheme of Arrangement, transferring the relevant business activities to Aditya Birla Lifestyle Brands Limited.

Company's Response and Impact Assessment

The company has stated that there is no impact on its financials, operations, or other activities resulting from this order. Management believes the demand is not legally tenable and has expressed its intention to file a suitable appeal before the Appellate Authority.

Regulatory Compliance

The disclosure was made under Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, and in accordance with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. The communication was signed by Sonia Bhandari, Interim Company Secretary & Compliance Officer, and submitted to both BSE Limited and the National Stock Exchange of India Limited.