Comfort Commotrade Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory requirements under SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026.

Regulatory Compliance Filing

The company filed the mandatory certificate under Regulation 74(5) of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. Director Ankur Agrawal signed the submission letter dated April 08, 2026, addressed to BSE Limited.

Registrar Confirmation Certificate

MUFG Intime India Private Limited, formerly known as Link Intime India Private Limited, issued the compliance certificate dated April 03, 2026. As the company's Registrar & Share Transfer Agent, MUFG Intime confirmed adherence to dematerialisation procedures during Q4FY26.

The certificate validates that all securities received from depository participants for dematerialisation during the quarter were properly confirmed to the depositories. Additionally, the registrar confirmed that these securities have been listed on stock exchanges where the company's earlier issued securities are already listed.

Dematerialisation Process Compliance

The registrar's certificate provides comprehensive confirmation of procedural compliance during the quarter. Key confirmations include:

• Securities received for dematerialisation were confirmed or rejected within prescribed timelines
• Security certificates received were mutilated and cancelled after due verification by depository participants
• Depositories' names were substituted in the register of members as registered owners
• All processes adhered to regulatory timelines and requirements

Company Information

Comfort Commotrade Limited operates with CIN L51311MH200PLC175688 and maintains its registered office at A-301, Hetal Arch, S.V. Road, Opp. Natraj Market, Malad (West), Mumbai – 400064. The company's shares trade on BSE under scrip code 534691.

The filing demonstrates the company's commitment to maintaining regulatory compliance and transparent reporting practices in accordance with SEBI guidelines for depositories and participants.

Comfort Commotrade Limited has received a recovery order from the Assistant Commissioner of State Tax demanding payment of Rs 2,25,19,203, including tax, interest, and penalty components. The company disclosed this development under Regulation 30 of SEBI Listing Regulations on March 28, 2026.

Recovery Order Details

The recovery order was passed under Section 79(1)(c)(i) of SGST Act, 2017, by the Assistant Commissioner of State Tax, Mazgaon, Mumbai. The company received the communication in the form of GST DRC-13 on March 27, 2026, at 1:50 PM (IST).

The order pertains to Financial Year 2020-21 and directs the company to pay the specified amount to the government.

Company's Response and Action Plan

Comfort Commotrade Limited has stated that it believes the order is not in accordance with its contentions and is in the process of filing an appeal against the decision. The company is evaluating the financial implications of the order but does not expect any material financial impact based on its preliminary assessment.

Regulatory Compliance

This disclosure follows the company's earlier communication bearing reference number CCL/SEC/2024-25/46 dated February 19, 2025. The current disclosure has been made in compliance with Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The information has been made available on the company's website at www.comfortcommotrade.com as part of its transparency and disclosure obligations.