Economic Substance (ESR) filing reporting deadline.
Reporting deadlines as per the latest guidelines issued by the Ministry of Finance, companies conducting Relevant Activities must submit a Notification within 6 months and an Economic Substance Report within 12 months of their Financial Year (FY) -end. Failure to complete and submit the Notification may result in penalties as per ESR laws.
The schedule of deadlines for various financial years end dates are as follows:
