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AGR Filing Process: A Quick Guide
Adjusted Gross Revenue (AGR) filing is a mandatory compliance process for telecom operators and licensees in India. Here’s a step-by-step guide to help you understand the process:
Prepare Financial Records
Compile detailed revenue records, ensuring all revenue streams, including telecom services and non-telecom income, are accurately recorded.
Segregate Eligible Revenue
Identify and segregate the revenue subject to AGR, excluding permissible deductions like PSTN charges, roaming settlements, and other exempted revenue categories.
Calculate License Fee and SUC
Based on the declared AGR, compute:
License Fee (LF): Usually 8% of AGR.
Spectrum Usage Charges (SUC): Typically 3-5% of AGR, depending on spectrum allocation.
File AGR Returns
Submit the AGR returns using the prescribed format via the Department of Telecommunications (DoT) portal or other authorized channels. Ensure timely filing to avoid penalties.
Pay Applicable Dues
Make payments for the calculated License Fee and SUC. Ensure all transactions are documented and comply with payment deadlines.
Retain Documents
Maintain records of filings, revenue statements, and supporting documents for future audits and compliance reviews.