AU Small Finance Bank Limited has received order from the Deputy Commissioner of State Tax, Indore, Madhya Pradesh under section 73 of the Madhya Pradesh Goods and Services Tax Act, 2017 on April 30, 2024 informing that penalty of INR 0.018 million has been imposed on account of Input Tax Credit claimed during Fiscal Year 2018-19 of invoices raised by suppliers whose GSTIN got cancelled/GSTR-3B defaulter. Nature and details of the action(s) taken, initiated or order(s) passed: Disallowance of input tax credit - Order passed under section 73 of the Madhya Pradesh Goods and Services Tax Act, 2017. Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority; April 30, 2024.

Details of the violation(s)/contravention(s) committed or alleged to be committed; Input Tax Credit claimed during Fiscal Year 2018-19 of invoices raised by suppliers whose GSTIN got cancelled/GSTR-3B defaulter. Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: INR 0.36 million (Include tax amount, interest and penalty).