GST registration may be cancelled for continuous non-filing of returns, but cancellation does not discharge pre-cancellation tax liabilities. Before cancellation, Rule 22(4) requires proceedings to be dropped where the taxpayer files all pending returns and pays tax, interest and late fee. Post-cancellation revocation under Rule 23 is a separate mechanism requiring complete filing and payment compliance within the applicable time limits. Conditional restoration may be appropriate where liabilities are fully regularised, while absence of fraud does not excuse default or replace statutory compliance.

FAST-DS 2026 eligibility is queried for disclosure of a foreign bank account where historical statements before October 2018 are unavailable under the bank's retention policy. The bank has confirmed the unavailability by email, while statements from October 2018 through closure in 2022 are available. Salary slips and W-2 records cover the full period, and all deposits are asserted to be fully taxed employment salary earned during the non-resident period. The issue is whether missing historical statements prevent filing despite alternative evidence.

Aria Weddings is launched by Bizspoke Pvt. Ltd. and Sol Production LLP as a luxury weddings and celebrations venture offering end-to-end planning, design and execution for personalised, experience-led celebrations across India and select international destinations. Its services cover concept development, experience and de cor design, entertainment, production, on-ground execution, photography, films and other visual content.

From commencement, the earlier issuance and listing framework is superseded. Actions, acts, and purported actions taken or commenced before commencement under that framework retain legal continuity and are deemed to have been taken, commenced, or done under the corresponding provisions of the current regulations.

Regulation 130 empowers the Authority to prescribe norms, procedures, processes and additional requirements through circulars, guidelines or directions for implementation and related matters. Requirements under Regulations 80, 81, 82 and 126 require public consultation and approval at a meeting of the Authority before specification. Guidance notes or circulars may clarify difficulties in application or interpretation.

The Authority may record written reasons to exempt or relax strict enforcement of listing requirements where doing so serves investor interests or financial-market development in IFSC. An applicant must submit details and grounds for the requested exemption or relaxation and pay the non-refundable fee specified by the Authority.

Information submission by issuers requires submission of all information sought by the Authority or recognised stock exchange(s) relating to the securities market. The requirement applies to every request for information connected with the securities market, whether made by the Authority or by a recognised stock exchange, and obliges issuers to provide the full information sought.

Regulation 127 authorises a recognised stock exchange to compulsorily delist an issuer's securities or permitted financial products where they have remained suspended for more than six months, have been compulsorily delisted by another exchange, or where special circumstances warrant removal. The delisting power may also be exercised where the Authority, another relevant authority, or a court having jurisdiction directs that such securities or products be delisted.

Voluntary delisting permits a recognised stock exchange to remove a listed entity's securities when the entity submits a request. Delisting must occur in the manner and subject to conditions specified by the Authority. The exchange's power depends on the listed entity's request and adherence to applicable requirements governing voluntary delisting.

Suspension of trading in securities or permitted financial products may be imposed where an issuer fails to comply with regulatory requirements, has been suspended from trading by another exchange, or where suspension is necessary to ensure orderly market operation. Trading in suspended securities may be restored when continued suspension is no longer required.

Finality of an approved resolution plan fixes the treatment of corporate-debtor liabilities and binds creditors within the corporate insolvency resolution process. A disputed or unadjudicated right to payment may be submitted as a claim during CIRP, but does not independently preserve civil or arbitral proceedings after plan approval. Where the final claims list and the plan provide for discharge of pre-effective-date liabilities and extinguishment of related proceedings, unresolved operational-creditor claims survive only if the plan expressly preserves them through a defined payment or reservation mechanism.

A recognised stock exchange may refuse an application for admission to list securities or permitted financial products where listing would harm investors' interests or where the issuer fails, or is not expected to comply, with requirements imposed by the Authority or the recognised stock exchange. The mechanism addresses investor protection and issuer compliance.

Entities seeking to list securities or permitted financial products on recognised stock exchanges must execute a listing agreement with the relevant exchange. The agreement must be executed in the form and through the manner specified by that exchange, requiring adherence to exchange-prescribed documentation and procedural requirements for listing.

Issuer-independent trading of securities may be permitted by a recognised stock exchange only with prior approval of the Authority. Trading must comply with the applicable laws of each jurisdiction where the securities are listed, and the recognised stock exchange must ensure clearing and settlement of all trades.

Recognised stock exchanges may, where satisfied on an issuer's application and acting under their internal policy or guidelines, relax specified requirements governing debt-security listing obligations and continuous disclosure. The relaxation is available to supranational, multilateral and statutory institutions, organisations and agencies; entities whose securities are irrevocably guaranteed by a sovereign; and other entities specified from time to time.

Record-date disclosure for debt securities requires an issuer to disclose, in a timely manner, the record date relevant to holders of those securities. Within the listing and continuous disclosure framework, the relevant record date must be timely communicated to affected holders, so that the applicable date is disclosed to persons holding the debt securities.

Credit-rating revisions concerning listed debt securities must be disclosed immediately by the issuer to every recognised stock exchange on which those securities are listed. The obligation applies to any revision in the credit rating of the relevant debt securities and requires prompt exchange disclosure following the revision. It is directed at issuers whose debt securities are listed on the recognised stock exchange or exchanges concerned.

Annual report submission for listed debt securities requires each issuer to provide recognised stock exchange(s) with a copy immediately after finalisation. Submission must occur no later than six months after the end of the relevant financial year. The requirement establishes a continuing disclosure timeline linking the filing obligation to completion of the annual report while imposing an outer deadline measured from financial-year end for issuers.

Financial statement disclosure for debt securities requires an issuer to submit audited annual financial statements to recognised stock exchange(s) immediately after board approval and no later than three months after the end of the financial year. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS.

Issuers of debt securities must immediately disclose material or price-sensitive events to recognised stock exchange(s). Required disclosures include redemption or cancellation, interest-payment details except for fixed-rate debt securities, exercise of buy-back or put options, delays in principal or interest payments, and modifications to issue terms and conditions.