General Updates

September 29, 2026 The Listing Department The Listing Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra-Kurla Phiroze Jeejeebhoy Towers, Complex, Bandra (E) 25th Floor, Dalal Street Mumbai-400051 Mumbai-400001 NSE SYMBOL : NUCLEUS SCRIP CODE: 531209 Dear Sir/Madam, SUB : INTIMATION UNDER REGULATION 30 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015, AS AMENDED (‘LISTING REGULATIONS’) – RECEIPT OF SHOW CAUSE NOTICE FROM GST DEPARTMENT Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) read with Part A of Schedule III and SEBI Master Circular No. HO/49/14/14(7)2025- CFD-POD2/I/3762/2026 dated January 30, 2026, we would like to inform the exchanges that the Company has received show cause notice (DRC 01) from the “Deputy Commissioner, Gautambuddha Nagar, Uttar Pradesh, under Section 73(1) of the CGST Act, 2017 & IGST Act, 2017 on September 29, 2026. The details as required under Listing Regulations read with SEBI Master Circular is enclosed herewith as an “Annexure-I”. This is for your information and records. Thanking You. Yours Sincerely For Nucleus Software Exports Limited (Poonam Bhasin) Company Secretary Encl: As above Registered Office 33-35 Thyagraj Nagar Mkt, New Delhi - 110003 Tel.: +91.11.2462.7552 F.: +91.11.2462.0872 Annexure – I Details pursuant to Regulation 30 of Listing Regulations read with Clause 20 of Para A of Part A of Schedule III of Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are as under: Sl. No. Particulars Details/Information 1 Name of the authority Goods and service Tax Department, State Tax Deputy Commissioner, Gautambuddha Nagar, Uttar Pradesh 2 Nature and details of the action(s) taken, Receipt of a Show Cause Notice ("SCN") under Section initiated or order(s) passed 73(1) of Uttar Pradesh Goods and Services Tax Act, 2017 for the Financial Year 2022-23 wherein demand of INR 17.49 cr has been raised (including interest INR 6.92 cr and penalty INR 0.96 cr). 3 Date of receipt of direction or order, September 29, 2026 including any interim or interim orders, or any other communication from the authority. 4 Details of the violation(s)/ GST officer issued the aforesaid SCN wherein the contravention(s) committed or alleged demand has been raised on account of Credit notes to be committed issued during the year, input tax credit claimed under reverse charge mechanism along with other Input tax credit matters. 5 Impact on financial, operation or other There is no impact on the financial, operations or other activities of the listed entity, quantifiable activities of the Company. in monetary terms to the extent possible The Company believes that it has legal and factual grounds in this matter and will be taking all the necessary actions to defend it before the relevant authorities. Registered Office 33-35 Thyagraj Nagar Mkt, New Delhi - 110003 Tel.: +91.11.2462.7552 F.: +91.11.2462.0872