L&T Finance Limited — Regulatory Filings 2024

Mar 15, 2024

INTERNAL

March 15, 2024

National Stock Exchange of India Limited Exchange Plaza Plot No. C/1, G Block, Bandra – Kurla Complex, Bandra (East), Mumbai – 400051

Symbol: L&TFH

BSE Limited

Corporate Relations Department, 1[st] Floor, New Trading Ring, P.J. Towers, Dalal Street, Mumbai – 400001

Security Code No.: 533519

Kind Attn: Head – Listing Department / Dept of Corporate Communications

Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”)

Dear Sir/Ma’am,

Pursuant to Regulation 30 and in accordance with Para A of Part A of Schedule III of the Listing Regulations read with circular dated July 13, 2023 issued by SEBI, and other applicable regulations, if any, we hereby inform that the Company has received an order dated March 14, 2024 (“the Order”) in the name of L&T Finance Limited (which has been merged with the Company effective December 4, 2023), whereby the Assistant Commissioner of Central Tax, Office of the Assistant Commissioner of Central Tax, Ameerpet GST Division, Srinagar Colony, Hyderabad, Telangana - 500073, has imposed a monetary penalty of Rs. 8,31,810 under Section 73 of the Central Goods and Services Tax Act, 2017.

The Company is contesting the Order in appellate forum(s) and the Company does not reasonably expect the Order to have any material financial impact.

A copy of the Order was received by the Company on March 14, 2024 at 04:54 p.m. (IST). The details of the Order are enclosed as Annexure - A.

We request you to take the aforesaid on records.

Thanking you.

Yours faithfully,

For L&T Finance Holdings Limited

APURVA Digitally signed by APURVA NEERAJ NEERAJ RATHOD Date: 2024.03.15 RATHOD 13:46:00 +05'30' Apurva Rathod Company Secretary and Compliance Officer Encl: as above

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INTERNAL

Annexure A

Annexure A	Annexure A	Annexure A	Annexure A
SrDetailsofeventsthatIn				formation of such event(s)
	Sr	Detailsofeventsthat	In	formation of such event(s)
	.No.	needs to be provided
	a.	Name of the Authority	The Assistanof the Assi	t Commissioner of Central Tax, Officestant Commissioner of Central Tax,
			AmeerpetGSTDivision,SrinagarColony,Hyderabad, Telangana-500073
	b.	Nature and details of theaction(s) taken initiated, ororder(s) passed	A penalty of Rs. 8,31,810/- has been levied
	c.	Date of receipt of direction ororder, including any ad-interim or interim orders, or	March 14, 2024
		any other communicationfrom the authority
	d.	Detailsoftheviolation(s)/contravention(s)	Short tax pai	d & excess claim of ITC
		committed or alleged to be
		committed
	e.	Impactonfinancial,operation or other activitiesof the Company, quantifiablein monetary terms to theextent possible	No substantial impact

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