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Income Tax Benefit (Expense) (Tables)

12 Months Ended

Mar. 31, 2021

Disclosure Of Income Tax [Abstract]

Schedule of Income Tax Benefit (Expense)

Income tax recognised in profit or loss

		For the year ended March 31
Particulars		2019				2020				2021
Current tax expense
Current period			(60	)			(349	)			(24	)
Adjustment for prior period			—				—				(56	)
Current tax expense			(60	)			(349	)			(80	)

Deferred tax benefit (expense)
Origination and reversal of temporary differences			7,156				14,844				4,203
Change in unrecognized deductible temporary differences			(6,385	)			(14,700	)			(3,335	)
Utilization of previously unrecognised tax losses			29				159				37
Recognition of previously unrecognized tax losses			—				—				3,509
Utilization of previously recognized tax losses			—				75				173
Deferred tax benefit (expense)			800				378				4,587

Total			740				29				4,507

Schedule of Income Tax Recognized in Other Comprehensive Income

Income tax recognized in other comprehensive income

		For the year ended March 31
		2019												2020												2021
Particulars		Before tax				Tax (expense) benefit				Net of tax				Before tax				Tax (expense) benefit				Net of tax				Before tax				Tax (expense) benefit				Net of tax
Foreign currency translation differences on foreign operations			(72,919	)			—				(72,919	)			(73,252	)			—				(73,252	)			13,497				—				13,497
Equity instruments at FVOCI - net change in fair value			(508	)			—				(508	)			(1,979	)			—				(1,979	)			1,825				—				1,825
Remeasurement of defined benefit (asset) liability			(585	)			—				(585	)			(346	)			—				(346	)			(199	)			—				(199	)
Total			(74,012	)			—				(74,012	)			(75,577	)			—				(75,577	)			15,123				—				15,123

Schedule of Amounts Directly Recognised in Equity

Amounts directly recognised in equity

		For the year ended March 31
		2019												2020												2021
Particulars		Before tax				Tax (expense) benefit				Net of tax				Before tax				Tax (expense) benefit				Net of tax				Before tax				Tax (expense) benefit				Net of tax
Convertible notes (refer note 28)			-				-				-				-				-				-				37,768				(6,646	)			31,122

Schedule of Reconciliation of Effective Tax Rate

Reconciliation of Effective Tax Rate

		For the Year Ended March 31
Particulars		2019								2020								2021
Loss for the year							(167,883	)							(447,517	)							(56,042	)
Income tax benefit (expense)							740								29								4,507
Loss before tax							(168,623	)							(447,546	)							(60,549	)
Income tax benefit using the Company's domestic tax rate			14.99	%			25,285				15.00	%			67,130				15.00	%			9,081
Effect of tax rates in foreign jurisdictions			13.19	%			22,238				2.84	%			12,702				7.12	%			4,313
Non deductible expenses			1.39	%			(2,338	)			9.52	%			(42,601	)			4.74	%			(2,873	)
Tax exempt income			0.42	%			709				0.09	%			383				0.04	%			25
Impact of change in tax laws			—				—				0.05	%			227				3.66	%			2,219
Utilization of previously unrecognised tax losses			0.02	%			29				0.04	%			159				0.06	%			37
Recognition of previously unrecognized tax losses			—				—				—				—				5.80	%			3,509
Utilization of previously recognized tax losses			—				—				0.02	%			75				0.29	%			173
Current year losses for which no deferred tax asset was recognized			23.03	%			(38,830	)			5.21	%			(23,338	)			14.16	%			(8,574	)
Change in unrecognised temporary differences			3.79	%			(6,385	)			3.28	%			(14,700	)			5.51	%			(3,335	)
Others			0.02	%			32				0.00	%			(8	)			0.11	%			(68	)
Income tax benefit (expense)							740								29								4,507