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Promoter Lock-In Before an IPO: The Cap Table Problems to Fix Early
Promoter lock-in under SEBI ICDR turns on which shares are eligible for the minimum promoters' contribution. What Indian promoters should clean up before filing a DRHP.

Dhruv Seth
22 hours ago4 min read


An SME Exchange Listing Is Real Capital, Not a Sham: A Promoter’s Perspective
Many promoters fear the SME exchange is where “fake” companies raise money. In reality, BSE SME and NSE Emerge are tightly regulated routes to genuine public capital — here is the evidence, the safeguards, and real fundraising case studies.

Dhruv Seth
2 days ago4 min read


Key Action Points for Implementation of GST 2.0 Reforms
Effective September 22, 2025, significant GST rate changes will impact businesses across India. This comprehensive guide covers critical...
Shashank Mittal
Sep 25, 20253 min read
Clarification on Secondary and Post-Sale Discounts under GST
The Circular 251/08/2025 dated 12/09/2025, issued by the Central Board of Indirect Taxes and Customs (CBIC), aims to provide clarity and...
Shashank Mittal
Sep 15, 20254 min read
56th GST Council Meeting: Changes in GST Rates of Goods and Services
I. Changes in GST Rates of Goods The Council recommended numerous rate adjustments for goods, categorized by their impact on different...
Shashank Mittal
Sep 5, 202511 min read



Dhruv Seth
Aug 23, 20240 min read



Dhruv Seth
Aug 12, 20240 min read
Key Highlights Union Budget 2024 - GST
Clause 112 - Insertion of New section 11A This section has been inserted in order to empower the government not to recover central tax...
Shashank Mittal
Jul 26, 20244 min read


Information at Seth & Associates
Apr 18, 20240 min read


Information at Seth & Associates
Apr 18, 20240 min read


Information at Seth & Associates
Apr 18, 20240 min read


Information at Seth & Associates
Mar 29, 20240 min read


Information at Seth & Associates
Mar 29, 20240 min read


Information at Seth & Associates
Mar 29, 20240 min read


Information at Seth & Associates
Mar 29, 20240 min read


Information at Seth & Associates
Mar 29, 20240 min read


BUDGET 2024 & BEYOND
Delving into the nuances of the latest interim budget, our analysis uncovers the strategic implications for the Industry and the economy...
Information at Seth & Associates
Feb 27, 20241 min read


Information at Seth & Associates
Feb 7, 20240 min read


Information at Seth & Associates
Feb 7, 20240 min read


Information at Seth & Associates
Feb 7, 20240 min read
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