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Corporate Laws Central Ministry of Finance Securities and Exchange Board of India Act, 1992

NSDL - Facility for submission of Annual System Audit Report in electronic form through e PASS

17-Jun-2025 | NSDL/POLICY/2025/0077

NSDL has issued the circular regarding Facility for submission of Annual System Audit Report in electronic form through e-PASS effective from 17th June, 2025. This circular has been issued in reference to the NSDL Master circular which provide guidelines pertaining to Annual System Audit scope and Terms of Reference (TOR), along with the timelines for submission of the Audit report and Auditor Selection Norms. By virtue of this circular, NSDL has specified the timelines for submission of the Annual System Audit Report and the action taken report (ATR) which is to be on annual basis through e-PASS portal within three months from the end of the financial year. i.e. by 30th June and within three months from the due date of submission. i.e. by 30th September respectively. Kindly refer to the attached document for more information.

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