Form 6-K - Report of foreign issuer [Rules 13a-16 and 15d-16]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 under the

Securities Exchange Act of 1934

For the month of May, 2024

Commission File Number 001-15216

HDFC BANK LIMITED

(Translation of registrant’s name into English)

HDFC Bank House, Senapati Bapat Marg,

Lower Parel, Mumbai. 400 013, India

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


	HDFC BANK LIMITED
	(Registrant)

Date: May 2, 2024	By:	/s/ Santosh Haldankar
	Name: Santosh Haldankar
	Title: Company Secretary

EXHIBIT INDEX

The following documents (bearing the exhibit number listed below) are furnished herewith and are made a part of this report pursuant to the General Instructions for Form 6-K.

Exhibit No. 99

Description

Disclosure

Exhibit 99

May 2, 2024

New York Stock Exchange

11, Wall Street,

New York,

NY 10005

USA

Dear Sir/ Madam,

Sub: Disclosure

It is hereby informed that the penalties as given below has been imposed on the Bank. The details as required to be provided as per sub-para 20 of Para A of Part A of Schedule III of SEBI LODR Regulations are included in the Annexures:

1. Penalty of Rs. 0.14 crore has been imposed on the Bank by GST Officer, Delhi (Details provided in Annexure 1)

2. Penalty of Rs. 0.002 crore has been imposed on the Bank by Assistant Commissioner of State Tax, Tamil Nadu (Details provided in Annexure 2)

3. Penalty of Rs. 0.02 crore has been imposed on the Bank by Assistant Commissioner – Customs & Central Tax, Telangana (Details provided in Annexure 3)

The Bank is evaluating appropriate legal remedy, including appeal, as per law.

We request you to bring the above to the notice of all concerned.

Yours faithfully,

For HDFC Bank Limited

Sd/-

Santosh Haldankar

Company Secretary

Annexure 1

Details as required to be provided as per sub-para 20 of Para A of Part A of Schedule III of SEBI LODR Regulations w.r.t. Penalty of Rs. 0.14 crore has been imposed on the Bank by GST Officer, Delhi


Sr. no	Particulars	Details
1.	Name of the authority	GST Officer, Delhi
2.	Period Involved	F.Y. 2018-19
3.	Nature and details of the action(s) taken, initiated or order(s) passed	Alleged short payment of tax and disallowance of input tax credit - Order passed under section 73 (9) of CGST Act
4.	Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority.	30-04-2024
5.	Details of the violation(s)/contravention(s) committed or alleged to be committed	Alleged short payment of tax and excess availment of input tax credit
6.	Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible	Rs. 1.55 crore (includes tax, interest, and penalty)

Annexure 2

Details as required to be provided as per sub-para 20 of Para A of Part A of Schedule III of SEBI LODR Regulations w.r.t. Penalty of Rs. 0.002 crore has been imposed on the Bank by Assistant Commissioner of State Tax, Tamil Nadu


Sr. no	Particulars	Details
1.	Name of the authority	Assistant Commissioner of State Tax, Tamil Nadu
2.	Period Involved	F.Y. 2018-19
3.	Nature and details of the action(s) taken, initiated or order(s) passed	Alleged short reporting of exempt turnover - order passed u/s 125 of the TNGST/CGST Act 2017.
4.	Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority.	30-04-2024
5.	Details of the violation(s)/contravention(s) committed or alleged to be committed	Alleged short reporting of exempt turnover
6.	Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible	Rs. 0.002 crore

Annexure 3

Details as required to be provided as per sub-para 20 of Para A of Part A of Schedule III of SEBI LODR Regulations w.r.t Penalty of Rs. 0.02 crore has been imposed on the Bank by Assistant Commissioner – Customs & Central Tax, Telangana


Sr. no	Particulars	Details
1.	Name of the authority	Assistant Commissioner – Customs & Central Tax, Telangana
2.	Period Involved	F.Y. 2018-19
3.	Nature and details of the action(s) taken, initiated or order(s) passed	Alleged short payment of tax and disallowance of input tax credit - Order passed under section 73(9) of CGST Act
4.	Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority.	30-04-2024
5.	Details of the violation(s)/contravention(s) committed or alleged to be committed	Alleged short payment of tax and excess availment of input tax credit
6.	Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible	Rs. 0.23 crore (includes tax and penalty)