How to read this calendar
The dates below come from the instrument cited against each line. IFSCA revises reporting formats and timelines often, so treat this page as a map of what to diary, not a substitute for the current circular. Where a date runs from the end of the financial year, it assumes the Indian financial year of 1 April to 31 March.
Two general rules sit behind every line. First, under the IFSCA fee circular of 2 March 2026 (IFSCA-DTFA/1/2026), a regulated entity that misses a periodic report or return pays USD 100 for each month or part of a month of delay, for each report, and separately for each activity it undertakes. Second, IFSCA's acceptance of a late filing is without prejudice to any other action it may take. Failure to submit periodic returns is itself a ground for action under, for example, regulation 143 of the Fund Management Regulations, 2025.
Obligations common to all IFSC units
| Obligation | Filed with | When |
|---|---|---|
| Flat recurring fee to IFSCA | IFSCA | Due 1 April, payable by 30 April for that financial year; in the year of registration, pro rata within 15 days of the grant |
| Monthly Performance Report (MPR) | Administrator (IFSCA), SEZ Online | Data as on the last day of each month, by the 5th of the following month |
| Service Exports Reporting Form (SERF) | Administrator (IFSCA), SEZ Online | Monthly, by the 5th of the following month, once commencement has been taken on record |
| Annual Performance Report in Form-I, certified by an independent chartered or cost accountant | Administrator (IFSCA) and Specified Officer, SEZ Online | Within 180 days after the close of the financial year |
| Letter of Approval renewal (Form-F1 with the last five APRs) | Administrator (IFSCA) | Two months before the five-year LOA expires |
| Review of the AML/CFT risk assessment | Internal; to the governing body | At least once every two years, or sooner on a material trigger |
| Suspicious Transaction Reports | FIU-IND | Promptly on concluding that a transaction is suspicious |
| Non-Profit Organisation Transaction Reports | FIU-IND | By the 15th of the following month |
The SEZ dates come from the Administrator's Public Notice No. 03/2024-25 and the IFSCA SEZ Compliance FAQs; the AML dates come from the IFSCA AML, CFT and KYC Guidelines, 2022. See SEZ compliance and AML, CFT and KYC for the detail.
Additional deadlines by entity type
| Entity | Obligation | When |
|---|---|---|
| Capital market intermediaries | Quarterly report in IFSCA's current format, including the AML/CFT compliance sheet in the July-September and January-March quarters | Within 21 calendar days of the quarter end (to IFSCA, or to the exchange, clearing corporation or depository for broker-dealer, clearing member and depository participant registrations) |
| Capital market intermediaries | Annual Compliance Audit Report with the Annual Compliance Audit Checklist | By 30 September each year for the preceding financial year |
| Capital market intermediaries | Certification course for KMPs and other employees | Extended to 31 December 2026 |
| Fund management entities | Quarterly report (quantitative data and signed compliance report) | Within 21 calendar days of the quarter end |
| Fund management entities | Scheme annual report to IFSCA, and abridged summary to investors | Within six months of the financial year end (six months since 10 September 2026; previously four) |
| Fund management entities | Filling a vacant KMP position | Intimation to IFSCA within 3 months of the vacancy; successor in post within 6 months |
| IFSC banking units | Certificate on capital adequacy and leverage ratio from an authorised official of the parent bank | Quarterly, within 45 days of the quarter end |
For other entity types (finance companies, aircraft and ship lessors, insurance offices, fintech and ancillary service providers, bullion participants and market infrastructure institutions), the reporting obligations are set by each framework and its circulars. We have not listed dates for them here; see Regulatory returns and reporting formats and the relevant entity guide.
Tax, company-law and FATCA/CRS filings
These run on statutory cycles outside IFSCA, and their dates depend on the entity's form, its audit status and the current rules. We list the categories so they are not missed:
- Income tax: the return of income, with the report in Form No. 35 under rule 69 supporting the deduction under section 147 of the Income-tax Act, 2025 (the successor to section 80LA of the 1961 Act); TDS statements where the unit deducts tax. See the tax guide.
- FATCA and CRS: an entity that is a reporting financial institution registers on the income-tax portal and files its report (or a nil report) using the Designated Director's digital signature, as clause 11.5 of the AML Guidelines requires. See FATCA and CRS.
- Company law: annual financial statements and the annual return with the Registrar of Companies, or the equivalent LLP and foreign-company filings for branches.
Building your own calendar
- List every registration and authorisation the entity holds. CMI reporting, for example, is per registration, and late-filing charges apply per activity.
- Add the SEZ cycle from the date of the Letter of Approval and the date commencement was taken on record.
- Add the FIU-IND event-driven reports and the internal reviews (risk assessment, customer due diligence updates, training and audit).
- At the end of each period, download the latest format from the IFSCA website before filing; both the CMI and FME circulars require this.
- Diary the tax and company-law dates with your auditors, against the current rules.