BGR Energy Systems Limited that the Company has received a demand order from Deputy Commissioner of GST, Kanpur and Deputy Commissioner of GST, Raipur. Name of the authority: Deputy Commissioner of GST, Raipur, Chhattisgarh. Nature and details of the action(s) taken, initiated or order(s) passed: The GST Department has passed an order under Rule 100(1), 100(2), 142(5) of GST Act for the Financial Year 2018-19 for INR 209.9 million[Tax: INR 106.3 million; Interest: 92.9 million and Penalty: INR 10.7 million.

Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: 25 April 2024. Details of the violation(s) /contravention(s) committed or alleged to be committed: Demand under DRC-07 ? Order under Section 73 ?

Rules 100(1), 100(2), 100(3), 142(5) of the GST Act citing ?amendment, RCM, etc.? for the Fiscal Year 2018-19. Name of the authority: Deputy Commissioner of GST, Kanpur, Uttar Pradesh.

Nature and details of the action(s) taken,initiated or order(s) passed: GST Department has sent an Order /Demand under DRC 07 u/s 73 of the GST Act for the Fiscal Year 2018-19 for INR 4834.8 million[Tax ? INR 4390.48 million and Penalty ? INR 440 million].

Details of the violation(s) /contravention(s) committed or allegedto be committed: Demand under DRC-07 ? Order under Section 73 ? Rule 142 (5) of the GST Act citing ?Suppression of Turnover, Excess ITC claimed?

for the Fiscal Year 2018-19.