Scope, definitions and issue classification
Classify IPO, FPO, rights, preferential, QIP, bonus, SME or other issue before opening the relevant chapter.
Issue of Capital and Disclosure Requirements Regulations, 2018
Reviewed by Ravi Sisodia · Last reviewed 23 July 2026
Current regulation hub for Public issues/issuers, including regulation-wise controls, interpretation, examples, Q&A, forms and cross-law mapping.
2018Last amended 2026-03-21Public issues/issuers
Current status
Regulation-wise control map
Numbering control: These professional units must be joined to exact numbered regulations, provisos and schedules from the official consolidated PDF before a page is labelled verbatim law.
Issuer and issue eligibility
Apply Regulation 6 and route-specific eligibility, ineligibility, promoter, default and track-record tests.
Intermediaries and responsibility matrix
Allocate responsibilities among issuer, merchant banker, registrar, underwriter, syndicate, monitoring agency, exchanges and depositories.
Issue structure, promoter contribution and lock-in
Control capital structure, reservations, minimum contribution, lock-in, pledges and non-transferable markings.
Offer documents, applications and allotment
Manage draft/final documents, observations, advertisements, ASBA/UPI, bidding, basis of allotment and refunds.
Pricing, book building and issue economics
Apply price-band, floor-price, allocation, minimum-subscription and issue-expense controls for the chosen route.
Disclosure, monitoring and post-issue reporting
Control risk factors, objects, use of proceeds, monitoring reports, advertisements and post-issue filings.
Due diligence and regulatory consequences
Maintain documentary support for merchant-banker due diligence, expert reports, misstatement risk and SEBI directions.
Schedules, forms and disclosure architecture
Use the route-specific Schedules and current SEBI/exchange filing formats.
Amendment and implementation control
Map the 21 March 2026 amendment and the 8 April pledged-share lock-in circular to affected issue processes.