STATUTORY REVENUE GOVERNANCE: SARAS is DoT's digital revenue-management platform for License Fee, SUC, quarterly revenue filings, and annual audited reconciliation under the Telecommunications Act, 2023 and Telecommunications Rules, 2026.
SARAS (AGR) Compliance
Turn Telecom Revenue Data into Regulatory-Ready Reporting.
SARAS is DoT's digital revenue-management platform for applicable telecom licensees, supporting online submission of revenue and licence-fee statements, applicable payments, annual audited documents, reconciliation and related regulatory processes.
Invoiced / Service Accruals
AGR Calculation Base
LF / SUC Statements & Audit
Accurate data reconciliation between financial ledgers and DoT regulatory filings.
MANDATORY COMPLIANCE NOTICE
Applicable to telecom licensees and authorised entities subject to the relevant licence or authorisation conditions.
SARAS REVENUE COMPLIANCE ECOSYSTEM
QUARTERLY LF & SUC
Unaudited Statement & Instalments
ANNUAL AUDIT FILINGS
CA Audited Statement of Revenue
AUDITED RECONCILIATION
Books vs SARAS Variance Audit
DEDUCTION VERIFICATION
Documentary Proof & Online Vetting
What is SARAS?
SARAS is the Department of Telecommunications' (DoT) online revenue-management service and portal. It is designed as a centralized digital system for telecom licensees and authorised entities to manage statutory revenue-linked obligations.
Current official DoT eServices information establishes that SARAS provides extensive facilities beyond simple returns, encompassing:
SARAS is broader than AGR calculation alone; revenue reporting is one of the central components of the revenue-management compliance process.
What is AGR (Adjusted Gross Revenue)?
Adjusted Gross Revenue (AGR) is the regulatory revenue base used for applicable licence-fee and spectrum-related calculations under the relevant telecom framework.
*Exact treatment of revenue and deductions must be determined from the applicable licence, authorisation, rules, directions, and current regulatory framework.
Why Does SARAS Compliance Matter?
Statutory importance of maintaining disciplined revenue reporting and reconciliation:
Regulatory Reporting
Fulfilling statutory obligations to provide certified revenue, service turnover, and fee computations to DoT within prescribed timelines.
Financial Accuracy
Ensuring that reported quarterly numbers, trial balances, general ledgers, and audited annual balance sheets match seamlessly.
Licence-Fee Compliance
Remitting quarterly licence fee instalments accurately on an accrual basis to prevent compound interest and statutory penal charges.
Spectrum-Related Compliance
Accurate computation and reporting of Spectrum Usage Charges (SUC) and auction instalment schedules where spectrum is assigned.
Robust Audit Trail
Preserving comprehensive documentary evidence for claimed deductions, inter-operator settlements, and GST pass-throughs.
Assessment Readiness
Remaining audit-ready for verification by the Controller of Communication Accounts (CCA) and responding to assessment notices without delay.
Who Needs SARAS (AGR) Compliance?
SARAS can be accessed by telecom licensees and authorised entities after obtaining an authorisation from DoT. Applicability depends on specific licence terms:
Internet Service Providers (ISP)
Category A, B, and C ISPs operating under legacy Unified License or new Internet Service Authorisations.
Virtual Network Operators (VNO)
VNOs providing Internet, Access, or Long Distance services subject to parent NSO and service terms.
Access Service Authorisation
Entities operating wireline or wireless access networks across State / Telecom Service Areas.
National Long Distance (NLD)
Carriers operating inter-circle transmission networks and carrying domestic trunk traffic.
International Long Distance (ILD)
Gateway operators providing international data, voice, and subsea cable landing connectivity.
Captive & Satellite Services
Captive VSAT, CMRTS, and other telecom authorisations subject to revenue and terminal fee terms.
When Do You Need to File & Pay Through SARAS?
Detailed breakdown of quarterly filings, the special Q4 advance rule, and annual audited reconciliation:
1 April – 30 June
Filing & Payment Due: 15 July (Within 15 days of quarter end).
1 July – 30 September
Filing & Payment Due: 15 October (Within 15 days of quarter end).
1 October – 31 December
Filing & Payment Due: 15 January (Within 15 days of quarter end).
1 January – 31 March
Advance Due: 25 March | Final Adj: 15 April.
Statutory Rules for New Authorised Entities
• Quarterly Accrual Basis: Quarterly payments are based on revenue on accrual basis for the relevant quarter, accompanied by the prescribed self-certificate and statement of revenue.
• First Three Quarters: Remittance within 15 days of completion of the relevant quarter (15 July, 15 October, 15 January).
• Q4 Advance Rule: Advance payment by 25 March based on expected revenue for the quarter, subject to the prescribed statutory minimum.
• 15 April & 30 June Deadlines: Q4 variance adjustment by 15 April; Annual Audited Statement of Revenue and final adjustment due on or before 30 June.
Q4 IS DIFFERENT: ADVANCE PAYMENT & YEAR-END ADJUSTMENT
Legacy Licence Framework: Fourth-quarter licence fee is paid in advance by 25 March based on expected revenue, subject to applicable conditions, followed by adjustment based on actual revenue after year-end.
New Authorisation Framework (2026): Last-quarter instalment is payable in advance by 25 March based on expected revenue, with the difference adjusted by 15 April of the next financial year.
Annual SARAS Compliance & Audited Reconciliation
Annual SARAS compliance connects quarterly operational filings with audited annual accounts. Official DoT SARAS documentation requirements include:
YEAR-END RECONCILIATION ARCHITECTURE
FINAL REGULATORY POSITION
Audited Reconciliation Statement
Due on or before 30 June with final fee adjustments
What if DoT Raises an Assessment or Notice?
SARAS provides access to assessment orders, demand notices, and scrutiny queries issued by the CCA. Structured response sequence:
Common AGR / SARAS Compliance Mistakes
- • Incorrect revenue classification between telecom and non-telecom streams
- • Claiming deductions without supporting third-party vendor proof or payment records
- • Discrepancies between quarterly SARAS figures and audited annual financial statements
- • Missing the 25 March advance payment deadline for the fourth quarter (Q4)
- • Mixing legacy licensing rules with new 2026 authorisation framework conditions
- • Failing to file annual audited reconciliation statements on or before 30 June
Understanding Regulatory Platforms
SARAS vs Authorisation Portal
SARAS: Dedicated Revenue Management Service managing LF, SUC, quarterly revenue filings, annual audited accounts, and fee assessments.
Authorisation Portal: Licensing & Authorisation Management Service used for applying for fresh authorisations, amendments, and licence migration under the Telecommunications Act, 2023.
SARAS vs TRAI Reporting
SARAS (DoT): Financial and revenue governance determining statutory licence fees and government revenue shares.
TRAI Filings: Sectoral regulatory reporting covering tariff plans, subscriber counts, Quality of Service (QoS) parameters, and inter-operator interconnect compliance.
Your Dedicated SARAS (AGR) Compliance Team
AGR compliance requires more than entering numbers into a portal. Revenue data, deductions, licence conditions, financial statements, and regulatory submissions must tell the exact same story.
● AGR Data Collection
Structuring revenue ledgers, accrual data, and service-wise streams for portal entry.
● Deduction Review
Auditing pass-through charges and verifying supporting third-party invoices.
● Auditor Coordination
Coordinating with your statutory auditor for Annual Statements and Reconciliation certificates.
● Assessment Support
Drafting representations for DoT/CCA observation notices and demand queries.
SARAS (AGR) COMPLIANCE & REVENUE FILING SUPPORT ACROSS INDIA
SARAS (AGR) Compliance FAQs
Explore answers covering accounting, legal, and procedural rules:
OFFICIAL REGULATORY REFERENCES
IS YOUR AGR DATA READY FOR THE NEXT SARAS COMPLIANCE CYCLE?
Share your licence/authorisation type and current compliance status. Our dedicated expert team can help you map the applicable reporting, reconciliation and regulatory requirements.