The Board of Directors in thier meeting held on Tuesday, 1st September, 2026 approved the appointment of Internal Auditor for the F.Y. 2026-27.

GURU KRUPA GEMS AND JEWELLERY LIMITED (FORMERLY KNOWN AS BHAKTI GEMS AND JEWELLERY LIMITED) CIN.: L36910GJ2010PLC060064 Regd. Off.: FF/02, 413/1 Kalp Bhakti House, Nr Narayan Society, B/h Axis Bank, C G Road, Ashram Road P.O, Ahmedabad-380009, Gujarat, India. Website: www.bhaktijewellery.com Contact No. 079-26421701 Email ID: compliancebhakti@gmail.com Date: 1st September, 2026 The General Manager-Listing Corporate Relations Department BSE LIMITED PJ Towers, 25th floor, Dalal Street, Mumbai -400 001. Subject: Intimation regarding Appointment of Internal Auditor of the Company pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ref: Guru Krupa Gems and Jewellery Limited (Scrip Code – 540545) Dear Sir/ Madam, Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, this is to inform you that: The Board of Directors, in their meeting held on Tuesday, 1st September, 2026 at the Registered office of the Company, on the recommendation of the Nomination and Remuneration Committee of the Company, as approved the appointment of Mr. Muzaffarhusen Nazirhusen Shaikh, as the Internal Auditor of the Company for Financial Year 2026-27. Brief details as per the requirement of SEBI Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/CFDPoD-1/P/CIR/2023/123 dated 13.07.2023 updated as on 30.01.2026 is enclosed herewith as "Annexure - I". Kindly acknowledge and take the same on your records. Thanking you. Yours faithfully For, GURU KRUPA GEMS AND JEWELLERY LIMITED (Formerly known as Bhakti Gems & Jewellery Limited) Akshay S Mehta Managing Director DIN: 02986761 GURU KRUPA GEMS AND JEWELLERY LIMITED (FORMERLY KNOWN AS BHAKTI GEMS AND JEWELLERY LIMITED) CIN.: L36910GJ2010PLC060064 Regd. Off.: FF/02, 413/1 Kalp Bhakti House, Nr Narayan Society, B/h Axis Bank, C G Road, Ashram Road P.O, Ahmedabad-380009, Gujarat, India. Website: www.bhaktijewellery.com Contact No. 079-26421701 Email ID: compliancebhakti@gmail.com Annexure – I Details required under SEBI (LODR) Regulations, 2015 read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated 13.07.2023 updated as on 30.01.2026 Name of Company Secretary Mr. Muzaffarhusen Nazirhusen Shaikh Reason for change Appointment as an Internal Auditor of the Company. Date of Appointment w.e.f 1st September, 2026. Brief profile (in case of appointment) Mr. Muzaffarhusen Nazirhusen Shaikh is having experience of more than 4 years in the field of Internal Audit, Assurance, Taxation. disclosure of relationships between None of the KMP, Senior Management, or directors (in case of appointment of a director are inter-se related to Mr. director) Muzaffarhusen Nazirhusen Shaikh.