5433962026-10-135433962026-10-13ActionsTakenOrOrdersPassedDomain15433962026-10-13ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15433962026-10-13SignatoriesDomain1iso4217:INRxbrli:purePAYTMOne 97 Communications Limited543396NOTLISTEDINE982J01020NewAction(s) taken or orders passed (sub-para 20)false2026-10-1219:37:00In row no. 26 under the "Action(s) taken or orders" tab, Fine or penalty amount of INR 703.66 is mentioned for validation purposes only, the actual amount of penalty levied is INR 703.66 crores. It is the Demand order under Section 74(9) of the Central Goods and Services Tax Act, 2017 and corresponding analogous provisions under the Uttar Pradesh Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017 determining a GST liability of INR 703.66 crores (Indian Rupees Seven Hundred Three Crore and Sixty Six Lacs) towards tax liability for the period from April 2018 to March 2023, with additional penalty equivalent to the tax liability and applicable interest.2026-10-13Imposition of fine or penaltyStatutory AuthorityThe Additional Commissioner of CGST Noida, Uttar Pradesh 1SubsidaryFirst Games Technology Private Limited ("FGTPL")Demand order for a GST liability received by First Games Technology Private Limited (“FGTPL”), a subsidiary of the Company.Demand order under Section 74(9) of the Central GST (CGST) Act, 2017 and corresponding analogous provisions under the Uttar Pradesh Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017 determining a GST liability of INR 703.66 crores ( Indian Rupees Seven Hundred Three Crore and Sixty Six Lacs) towards tax payments for the period from April 2018 to March 2023, along with a penalty equivalent to tax and applicable interest.2026-10-12As mentioned in the Row 20 above.April 2018 to March 2023NILAs mentioned in the Row 20 above.703.66As mentioned in the Row 20 above.NAFGTPL is evaluating the appropriate course forward in accordance with relevant statutory provisions.NILSunil Kumar BansalCompany Secretary and Compliance Officer2026-10-13Noida