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LIMITED2024-04-012025-03-31Yearly2025-03-31EquitytruetruefalseNot ApplicabletruetruetruetrueTop 2000 listed entitiestrueh00156OriginaltruefalseMrChandrakant Birla00118473Non-Executive - Non Independent DirectorChairperson related to Promoter1955-01-09falseActiveNA1980-02-042024-07-305011MrAkshat SethBAEPS1626M10039820Executive DirectorNot ApplicableCEO-MD1978-12-18falseActiveNA2023-02-111010MrDesh Deepak Khetrapal02362633Non-Executive - Non Independent DirectorNot Applicable1955-07-05falseActiveNA2013-10-282023-07-313130MrsAmita BirlaADZPB4709K00837718Non-Executive - Non Independent DirectorNot Applicable1956-12-07falseActiveNA2024-04-013000MrArvind Sahay03218334Non-Executive - Independent DirectorNot Applicable1965-02-21falseActiveNA2019-02-082024-02-0872.212151MrSunil Ramakant BhumralkarAAGPB5392N00177658Non-Executive - Independent DirectorNot Applicable1959-04-24falseActiveNA2024-03-1812.131142MrsNidhi Jagat Killawala05182060Non-Executive - Independent DirectorNot Applicable1989-10-05falseActiveNA2024-04-01122241MrJanat Ghanshyam ShahAFQPS8809G01625535Non-Executive - Independent DirectorNot Applicable1958-09-22falseActiveNA2024-05-0710.241120truetruetruetruetrueAudit Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Audit Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2015-07-30Audit Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Audit Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Audit Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Nomination and remuneration committee03218334Arvind SahayNon-Executive - Independent DirectorChairperson2023-05-15Nomination and remuneration committee00118473Chandrakant BirlaNon-Executive - Non Independent DirectorMember2020-01-16Nomination and remuneration committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Nomination and remuneration committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorChairperson2024-05-08Stakeholders Relationship Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Stakeholders Relationship Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee10039820Akshat SethExecutive DirectorMember2024-03-28Risk Management Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Risk Management Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2019-05-27Risk Management Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-05-27Risk Management Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Risk Management Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Risk Management Committee10039820Akshat SethExecutive DirectorMember2023-02-11Risk Management Committee10576222Ajay Madhusudan KapadiaChief Financial OfficerMember2023-07-24Not applicableRisk Management Committee99999999Mukesh Kumar AgarwalHead-Internal AuditMember2024-11-08Not applicableCorporate Social Responsibility Committee00837718Amita BirlaNon-Executive - Non Independent DirectorChairperson2024-05-08Corporate Social Responsibility Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2014-05-08Corporate Social Responsibility Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Corporate Social Responsibility Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Corporate Social Responsibility Committee10039820Akshat SethExecutive DirectorMember2024-03-282024-11-07true8842025-01-2174true8842025-02-0615true8742025-03-2546true874Audit Committee2024-11-07true5540Audit Committee2025-02-0690true5540Stakeholders Relationship Committee2024-11-07true4430Stakeholders Relationship Committee2025-02-0690true4210Nomination and remuneration committee2024-11-07true4430Corporate Social Responsibility Committee2024-11-07true5520Risk Management Committee2024-11-07true6642truetruetruetrueYestruetruetrueNidhi BisariaCompany Secretary and Compliance OfficerYeshttps://birlanu.com/about-usYeshttps://birlanu.com/investor/memorandum-and-articles-of-associationYeshttps://birlanu.com/investor/board-of-directorsYeshttps://cms.birlanu.com/public/media/2025/03/13/tc-for-appointment-of-independent-directors.pdfYeshttps://birlanu.com/investor/committee-compositionsYeshttps://cms.birlanu.com/public/media/2025/04/04/birlanu-code-of-coduct-for-directors-smp-07112024.pdfYeshttps://cms.birlanu.com/public/media/2025/03/13/whistle-blower-policy.pdfYeshttps://cms.birlanu.com/public/media/2025/03/19/nomination-remuneration-evaluation-policy.pdfYeshttps://cms.birlanu.com/public/media/2025/03/13/related-party-transaction-policy.pdfYeshttps://cms.birlanu.com/public/media/2025/03/13/determining-material-subsidiaries.pdfYeshttps://cms.birlanu.com/public/media/2025/04/16/familiarization-programme-2024-25.pdfYeshttps://birlanu.com/investor/investor-contactYeshttps://birlanu.com/investor/investor-contactYeshttps://birlanu.com/investor/financialsYeshttps://birlanu.com/investor/shareholding-patternNAYes(I) https://birlanu.com/investor/investorsanalysts-meet (II) https://birlanu.com/investor/financialsYeshttps://birlanu.com/investor/investorsanalysts-meetYeshttps://cms.birlanu.com/public/media/2025/03/24/se-intimation-for-name-change-dated19032025-signed.pdfYeshttps://birlanu.com/investor/financialsYeshttps://birlanu.com/investor/credit-rating-updatesYeshttps://birlanu.com/investor/subsidiaries-financialsYeshttps://birlanu.com/investor/secretarial-compliance-reportsYeshttps://cms.birlanu.com/public/media/2025/03/13/determination-of-materiality-of-events-or-information.pdfYeshttps://birlanu.com/investor/contact-details-of-kmpsYeshttps://birlanu.com/investor/stock-exchange-disclosuresNAYeshttps://cms.birlanu.com/public/media/2025/03/13/dividend-distribution-policy-2021.pdfYeshttps://birlanu.com/investor/annual-returnYeshttps://birlanu.com/investor/employee-benefit-schemesYeshttps://birlanu.com/investorYeshttps://birlanu.com/investorYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesNANANidhi BisariaCompany Secretary and Compliance OfficerYesNidhi BisariaCompany Secretary and Compliance OfficerfalseNidhi BisariaCompany Secretary and Compliance OfficerDelhi2025-04-2500000Note for Disclosure at serial no 2 The Company opted for One Time Settlement Scheme, whereby: (i) for FY2016-17 the tax demand of Rs. 50,000, along with interest and penalty aggregating to Rs. 92,434 was reduced to Rs. 17,500 (i.e. 35% of Rs. 50,000), and the interest and penalty were reduced to Rs. 9,243 (i.e., 10% of Rs. 92,434) ; and (ii) for FY 2017-18 the tax demand of Rs. 2,30,566 along with interest and penalty aggregating to Rs. 2,07,508 was reduced to Rs. 80,699 (i.e. 35% of Rs. 2,30,566), and interest and penalty were reduced to Rs. 20,751 (i.e., 10% of Rs. 2,07,508).Asst. Commissioner of Commercial Taxes, DGSTO-6, Bengaluru, Karnataka (“Authority”)The Authority has disallowed the claim of Input Tax Credit (ITC) for FY 2020-21 based on discrepancies observed between GSTR-3B and GSTR-2A returns and also an amount of Rs. 1,96,916/- has been disallowed on account of Reverse Charge Mechanism (RCM) credit wrongly availed and utilized by the Company for Karnataka State. Consequently, an order has been passed for the recovery of the said amount along with applicable penalty and interest under Section 73(8) of the CGST and KGST Acts, 2017.2025-01-06It was alleged by the said authority that there is a discrepancy observed between GSTR-3B and GSTR-2A in availing ITC and also in the claim of RCM Credit (Reverse Charge Mechanism). Accordingly, an amount of Rs. 1,96,916/- has been disallowed on account of credit wrongly availed and utilized by the Company for Karnataka StatePenalty of Rs. 20,000/- for FY 2020-21 is imposed.Jt. Commissioner, State Tax, Special Circle, Patna, Bihar (“Authority”)The Authority has disallowed the Company’s claims of Rs. 17,500/- and Rs. 80,699/- towards breakages for FY 2016–17 and FY 2017–18 respectively, under the Bihar VAT Act, citing discrepancies in the turnover reported in road permits as the basis for disallowance.2025-01-13It was alleged by the said Authority that the Company had incorrectly availed exemption towards breakages and discrepancies identified in turnovers reported as per road permits for FY 2016–17 and FY 2017-18, in violation of the provisions of the Bihar VAT ActPenalty of Rs. 9,250/- for FY 2016-17 and Rs. 20,751/- for FY 2017-18 is imposed. Refer note in notes section.Asst. Commissioner of State Tax, Madhavaram Asst. Circle, Chennai, Tamilnadu (“Authority”)The Authority disallowed Input Service Distributor credit of Rs. 2,90,342/- availed by the Company for its Sales Depots located in the State of Kerala for the financial years 2017-18; and passed an order for recovery of the said amount along with applicable penalty and interest under Section 74(9) of the CGST & TNGST Act, and Section 20(xxv) of the IGST Act, 2017.2025-01-30It was alleged by the said authority that the Company incorrectly availed Input Service Distributor credit for the financial years 2017-18.Penalty of Rs. 2,90,342/- for FY 2017-18 is imposed.The Superintendent, Central Goods and Service Tax (“CGST”) Range - I, Mandigobindgarh, Punjab (“Authority”)The Authority disallowed Input Service Distributor credit of Rs. 1,77,919/- & Rs. 4,75,872/- availed by the Company for its Sales Depot located at Mandigobindgarh, Punjab for the financial years 2017-18 and 2018-19, respectively; and passed an order for recovery of the said amount along with applicable penalty and interest under Section 74(9) of the CGST & OGST Act, and Section 20(xxv) of the IGST Act, 2017.2025-01-31It was alleged by the said authority that the Company incorrectly availed Input Service Distributor credit for the financial years 2017-18 and 2018-19.Penalty of Rs. 1,77,919/- for FY 2017-18 and Rs. 4,75,872/- for FY 2018-19 is imposed.Asst. Commissioner of Commercial Taxes, Audit 6.9, Bengaluru, Karnataka (“Authority”)The Authority disallowed Input Service Distributor credit of Rs. 4,24,146/- availed by the Company for its Sales Depots located in the State of Karnataka for the financial years 2017-18; and passed an order for recovery of the said amount along with applicable penalty and interest under Section 74(9) of the CGST & JGST Act, and Section 20(xxv) of the IGST Act, 2017.2025-02-01It was alleged by the said authority that the Company incorrectly availed Input Service Distributor credit for the financial year 2017-18.Penalty of Rs. 4,24,146/- for FY 2017-18 is imposed.Asst. Commissioner of CGST & Central Excise, Jaunpur Division, Uttar Pradesh (“Authority”)The Authority has disallowed the claim of Input Tax Credit (ITC) for FY 2020–21 based on a mismatch identified between GSTR-3B and GSTR-2A returns. Further, an amount of Rs. 72,19,478/- pertaining to Import GST credit, allegedly wrongly availed and utilized by the Company, for Uttar Pradesh, has also been disallowed. Accordingly, an order for recovery of the said amount along with applicable penalty and interest, has been issued under Section 73 of the CGST and UPGST Acts, 2017.2025-02-25It was alleged by the said authority that there is a discrepancy observed between GSTR-3B and GSTR-2A in availing ITC and also in the claim of Import GST credit. Accordingly, an amount of Rs. 72,19,478/- has been disallowed on account of credit wrongly availed and utilized by the Company for the State of Uttar Pradesh for the financial year 2020-21.Penalty of Rs. 7,21,948 /- for FY 2020-21 is imposed.The Regional Provident Fund Commissioner, EPFO, Regional Office, GurugramA penalty has been levied in connection with a delay in the remittance of the provident fund contribution.2025-01-06Penalty has been levied in connection with a delay in the remittance of the provident fund contribution, and the Company has addressed the matter in accordance with applicable procedures88509Ground Water Dept., Govt’ of TelanganaA penalty was levied on the grounds of alleged unauthorised borewell drilling.2025-02-17A penalty was levied on the grounds of alleged unauthorised borewell drilling; however, the company has contested the same, presenting valid and appropriate grounds to substantiate its compliance with the applicable norms.35000Ground Water Dept., Govt’ of TelanganaA penalty was levied on the grounds of alleged unauthorised borewell drilling2025-03-06A penalty was levied on the grounds of alleged unauthorised borewell drilling; however, the company has contested the same, presenting valid and appropriate grounds to substantiate its compliance with the applicable norms.20000The Maharashtra State Pollution Control BoardThe Maharashtra State Pollution Control Board has invoked a bank guarantee amounting to Rs. 1,00,000/- citing certain non-compliances observed under the Consent to Operate issued to one of the Company's Plants at Wada, Maharashtra.2025-01-27The Maharashtra State Pollution Control Board has invoked a bank guarantee amounting to Rs. 1,00,000/- citing certain non-compliances observed under the Consent to Operate issued to one of the Company's Plants at Wada, Maharashtra.100000Asst. Commissioner of Customs (BRC-DBK), ChennaiPenalty of Rs. 500/- was imposed on the Company along with an order for recovery of the drawback amount Rs. 5359/- with applicable interest, due to non-realization of export proceeds within the prescribed time under the Foreign Exchange Management Act (FEMA), 1999, in relation to a shipment dated 08.01.2004 for which duty drawback of Rs. 5,359 was availed.2025-03-31Penalty of Rs. 500/- was imposed on the Company along with an order for recovery of the drawback amount Rs. 5359/- with applicable interest, due to non-realization of export proceeds within the prescribed time under the Foreign Exchange Management Act (FEMA), 1999, in relation to a shipment dated 08.01.2004 for which duty drawback of Rs. 5,359 was availed.500Asst. Commissioner, Madhavaram Circle, Chennai.2023-01-27Appeals pending before Dy. Commissioner (Appeals), North Division, Chennai, against orders passed for treating the product of the Company as concrete blocks instead of fly ash bricks/blocks and levied tax at a higher rate by raising demand on tax, interest and penalty of Rs.71.60 crore, from FY 2017- 18 to 2022-23. Hearing against such appeals completed during June’23 and are pending for disposal. A further demand order of Rs. 4.70 crore for the balance period of FY23 (Sep’22 – Mar’23) has been received during Q2FY24.With respect to the demand notice for an amount of Rs. 71.60 crore in HSN Classification code case, Appellate Authority confirmed the demand of Rs.71.60 crore by not considering the arguments made by the Company during the hearings. Aggrieved by the same, the Company challenged the appeal orders in High Court of Madras by filing Writ Petitions for the period from 2017-18 to 2022. The matter was heard by the Court in July 2024 and next date of hearing is awaited. With respect to the notice for an amount of Rs. 4.70 crore for balance period of FY 23 (Sep’22 – Mar’23), the Company submitted its reply to the Asst. Commissioner, Madhavaram Circle, Chennai and also attended personal hearing and awaiting orders in this regard. Meanwhile, pursuant to the decisions taken in the 55th GST Council Meeting, the CBIC, vide Circular No. 247/25/2025-GST dated 14.02.2025, has clarified that AAC Blocks containing more than 50% Fly Ash shall be classified under HSN Code 6815 and shall attract GST at the rate of 12%. In light of the above clarification, Company is exploring the option of filing MWP before Madras High Court for early hearing along with filing a representation before Asst. Commissioner, Madhavaram Circle for dropping further proceedings in this regard. The necessary process in this regard is currently underway.Office of the Joint Commissioner of State Tax, Patna Special Circle2024-08-17The Office of the Joint Commissioner of State Tax, Patna Special Circle, has issued an order under Section 73(9) of the BGST/CGST Act 2017, read with Section 20 of the IGST Act 2017. This order pertains to disallowance of claim of Input Tax Credit and suppression of purchase turnover arrived on assumption basis and levied to tax liability at 18% on above issues specific to the state of Bihar during the financial year 2019-20. The tax liability is calculated by enhancing the taxable turnover and disallowance of claim of GST Credit for the said year. Aggrieved by the same, the Company is in process of preferring Appeal against the said Order. Quantum of claim: Rs. 698.93 Lacs (Tax: Rs. 367.79 lakh plus Rs. 281.36 lakh interest and Rs. 36.78 lakh penalty)The Company has filed an appeal before Joint Commissioner (Appeals), Patna on 15.11.2024 by depositing Rs. 36.78 lakh and attended hearing on February 6, 2025. Based on the hearings held during the Q4 of 2024-25, Company submitted additional grounds along with relevant information to strengthen their contention. The matter is posted for next hearing on 24.04.2025.Directorate General of Goods and Services Tax Intelligence (DGGI), Headquarters, Delhi2024-09-12The DGGI Headquarters, Delhi, has conducted search & seizure on September 12, 2024 under the applicable provisions of Central Goods and Service Tax Act, 2017 (“CGST Act”) at the Company’s corporate office situated at Gachibowli, Hyderabad – 500032 and at two of its factories situated in Gujarat and Haryana. During the search & seizure process, the authorities enquired about the technical specifications of the product AAC Fly Ash Bricks/Blocks. Previously, the Company had received a demand notice seeking to levy differential rate of GST on AAC Fly Ash Bricks/Blocks for its Chennai location. The Company has already challenged the said demand notice disputing the classification made by the GST authorities through writ petition before the High Court of Madras which is pending for disposal. The said search and seizure, did not, in any manner, impact the normal operations of the factories/office of the Company and no financial demand has been raised by the GST authorities, so far.After the search, the Company officials represented the matter before the GST authorities, and GST authorities recorded Company’s submission. Based on the information available from public sources, the issue of classification of Autoclaved Aerated Concrete (AAC) Blocks containing more than 50% Fly Ash was discussed during the 55th GST Council meeting held on 21.12.2024. Following the meeting, the GST Council issued a press release stating that AAC Blocks with more than 50% Fly Ash content will fall under HSN 6815 and therefore, will attract a 12% GST. Subsequent to clarification issued by GST Council, the Company has received a summon from DGGI on 10.01.2025 to attend and tender Statement before them on 22.01.2025. In the meanwhile, DGGI has communicated to submit certain information on the said matter. Based on the hearing notice dt.09.04.2025, Company submitted the information prepared for past 6 years. Upon validation, DGGI suggested to make some changes in the data. The Company is in process of pooling required information to meet the requirements of DGGI.00000000000000000000000000000000All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company.trueAjay KapadiaCEOHyderabad2025-04-23