Offer document filing requirements: tiered fresh or updated filings depend on the nature and materiality of the change. Changes are tiered by regulatory consequence: a fresh draft offer document with fees is required for fundamental alterations affecting promoter identity, majority board composition, main object clause, significant increases or decreases in estimated issue size or share sale volume depending on issue type, and substantial increases in deployment of issue proceeds, as well as any change creating non compliance without a relaxation request. An updated offer document with fees is required for material developments in risk factors, certain shareholding shifts, moderate adjustments to issue size or means of finance, director appointments, additions to promoter group, significant variations in recent financials, and material litigation developments; other changes must be filed without fees.