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        SEBI

        Regulation 227 - Reference date

        Securities And Exchange Board of India (Issue Of Capital And Disclosure Requirements) Regulations, 2018
        Chapter IX
        INITIAL PUBLIC OFFER BY SMALL AND MEDIUM ENTERPRISES

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        SME IPO filing requirements require compliance at draft offer filing and at offer document filing with Registrar of Companies. An issuer proposing an initial public offer on an SME exchange must satisfy Chapter IX conditions as on the date of filing the draft offer document with the SME exchange and as on the date of filing the offer document with the Registrar of Companies; the provision clarifies that the operative requirement is filing of the offer document.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              SME IPO filing requirements require compliance at draft offer filing and at offer document filing with Registrar of Companies.

                              An issuer proposing an initial public offer on an SME exchange must satisfy Chapter IX conditions as on the date of filing the draft offer document with the SME exchange and as on the date of filing the offer document with the Registrar of Companies; the provision clarifies that the operative requirement is filing of the offer document.


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