SEBI LODR Regulation 25

The obligations of independent directors under Regulation 25 of SEBI LODR are comprehensive and include several key responsibilities.
- The unbarring of time-barred GST returns is a critical aspect of these obligations, as it allows companies to rectify past errors and comply with tax regulations.
* Independent directors must be aware of the procedures for unbarring time-barred GST returns and ensure that the company follows the correct process.
The GST refund process is also an important aspect of these obligations, as it ensures that companies receive the refunds they are entitled to.
- Independent directors must review the GST refund process to ensure it is functioning correctly and that the company is receiving the refunds it is due.