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SEBI's New Rules For SME IPOs: A Contemporary Analysis


Prajjwal Chauhan, BBA LLB, University School of Law and Legal Studies (USLLS), GGSIPU, Dwarka, Delhi.


ABSTRACT


Small and Medium Enterprises (SMEs) play a crucial role in India's economic growth, by significantly adding to the country’s GDP and foreign exchange reserves through exports. However, the rapid expansion of SME IPOs has revealed many challenges, including misuse of public funds and insufficient regulatory oversight. To address these challenges, SEBI acknowledging the issues laid down sweeping reforms in December 2024. Key changes in the framework include stricter eligibility criteria for listing shares in capital markets, enhanced disclosure norms, restrictions on fund usage, and measures to regulate speculative practices. These reforms aim to protect investors, maintain market integrity and promote transparency which align with global standards such as the UK's AIM Rules and the SEC's Regulation A in the US. Although the new stricter regulations improve market credibility, they also present certain challenges, more so for smaller SMEs with focus on long-term growth. Enhanced compliance requirements for merchant bankers, further increase operational complexities. Despite these possible downsides, the reforms strengthen India's capital markets, fostering a sustainable and investor-friendly ecosystem. They aim to pave the way for SMEs to transition into large-cap companies and ensuring balanced growth with global competitiveness. This article critically analyses these reforms, their implications for various stakeholders, and their potential to modernise India's SME IPO framework while maintaining a delicate equilibrium between growth and regulation.



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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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