AGR Return Filing – A Complete Overview
End‑to‑end guide to filing Adjusted Gross Revenue returns with the DoT’s SARAS portal, covering definitions, dispute history, filing requirements, process steps, and expert support.
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Overview of AGR Return Filing
Adjusted Gross Revenue (AGR) is the total revenue earned by telecom operators—including user charges and licensing fees—mandated under Section 4 of the Indian Telegraph Act. All license‑holders must file detailed AGR returns with the Controller of Communication Accounts (CCA) under the DoT to ensure regulatory compliance.
Conflict Surrounding AGR Filing
A dispute arose when DoT included non‑telecom revenues in AGR while operators argued only core telecom income should count. The Supreme Court’s 2019 ruling sided with DoT’s broader view, but a 2021 review judgment prospectively excluded non‑telecom income from AGR calculations.
Who Must File AGR Returns?
● UL‑VNO (Virtual Network Operators) ● UL‑ISP (Internet Service Providers) ● UL‑ACS (Access Services Category B) ● NLD (National Long Distance) Operators ● ILD (International Long Distance) Operators
Key Components of Adjusted Gross Revenue
1. Entry Fee: one‑time, non‑refundable payment (capped at ₹15 crores). 2. Annual License Fee: 8% of AGR in year 1 (including 5% USO levy), minimum 10% of entry fee thereafter. 3. Spectrum Usage Charges (SUC): weighted average charge based on spectrum holdings (600 MHz–26 GHz).
1. Documents Required for AGR Return Filing
● Authorization letter for company representative
● Certificate of Incorporation
● Copy of the Telecom License
● Audited Statement of Revenue
● Audit Report
● Copy of Books of Accounts
Step‑by‑Step Process to File AGR Returns
1. Access the SARAS Portal and log in.
2. Fill AGR return details in line with DoT guidelines.
3. Upload supporting documents (PDFs) and financial data (.xls).
4. Download and print the submission for records.
5. Review and submit the AGR return.
6. Save the portal‑generated submission receipt as proof.
DoStartup’s End‑to‑End AGR Return Filing Services
Precise AGR liability calculation to minimize compliance risk.
Error‑free return preparation and submission.
Comprehensive document management and uploads.
Proactive liaison with the DoT for status updates.
Secure and prompt SARAS portal filing confirmation.