1. 🧾 Introduction
AGR (Adjusted Gross Revenue) Return Filing is a mandatory compliance requirement for telecom license holders under the Unified License (UL), UASL, and ISP categories in India. Issued by the Department of Telecommunications (DoT), AGR filings help determine the revenue share and license fees payable by telecom operators.
In 2025, with increasing digital infrastructure and stricter DoT audits, timely and accurate AGR return filing is crucial to avoid penalties, maintain licensing, and ensure business continuity.
2. 📑 Types of Licenses That Require AGR Filing
AGR Return filing is mandatory for entities holding the following telecom licenses:
| License Type | Description |
| Unified License (UL) | For multiple telecom services under one license |
| Internet Service Provider (ISP) License | For ISPs across A/B/C circles |
| Unified Access Service License (UASL) | Older licensees prior to UL framework |
| Virtual Network Operator (VNO) License | Offering telecom services without owning spectrum |
🚨 All these licensees must file Quarterly and Annual AGR Statements.
3. 👥 Who Needs These Services?
AGR return filing applies to:
- Telecom companies (ISPs, VNOs)
- Cloud communication providers (VoIP, CPaaS)
- Enterprises offering managed network services
- Startups with UL-VNO licenses
- Any business holding a telecom license from DoT
4. 🤝 Why Choose a License Registration & Compliance Provider?
AGR filing requires in-depth knowledge of DoT guidelines, revenue categorization, and regulatory framework. An expert service provider ensures:
- Accurate revenue reporting (license-wise & service-wise)
- Timely filing across quarters
- Prevention of disputes & show-cause notices from DoT
- Assistance in reconciliations, audits & replies
- End-to-end document preparation and support
📌 Even a single error in revenue calculation or delayed filing can lead to hefty penalties or even license cancellation.
5. 📝 Registration & Filing Process
AGR Return Filing Steps:
- Collect Revenue Data (service-wise & license-wise)
- Reconcile with financials (trial balance, audited accounts)
- Calculate Adjusted Gross Revenue (AGR)
- Apply deductions (as per DoT guidelines)
- Compute License Fee & SUC (Spectrum Usage Charges)
- Fill online AGR forms on DoT Saralsanchar Portal
- Upload supporting documents & submit
- Download acknowledgment for records
6. 📄 Required Documents
| Document | Purpose |
| Trial Balance / Ledger | For financial verification |
| Gross Revenue Statement | Monthly/Quarterly summary |
| Deduction Statement | As per DoT allowed categories |
| Certificate from Auditor | CA-certified compliance |
| Previous AGR Returns | For cross-verification |
| DoT License Copy | Proof of license type & validity |
7. 💸 Cost Involved
| Business Type | Filing Cost (Approx.) |
| Small VNO or ISP | ₹10,000 – ₹20,000 per quarter |
| Mid-size Telecom Entity | ₹25,000 – ₹50,000 per filing |
| Large Operators | ₹50,000+ with audit support |
| Penalty for Late Filing | ₹1 lakh or more per instance (as per license terms) |
⚠️ The exact cost may vary depending on complexity, number of licenses, and revenue volume.
8. ⏱️ Time Taken
| Task | Duration |
| Data Compilation | 2–4 Days |
| Revenue Analysis & AGR Computation | 2–3 Days |
| Filing & Acknowledgement | 1 Day |
| Total Time | 5–7 Working Days |
🕐 Filing deadlines must be met quarterly and annually (usually within 30 days of quarter-end).
9. ❌ Common Mistakes to Avoid
- Not matching AGR revenue with audited financials
- Incorrect categorization of revenue and deductions
- Missing filing deadlines
- Not updating the Saralsanchar portal profile
- Ignoring the reconciliation process with TDS and GST returns
- Submitting unaudited or poorly documented forms
🔗 Official Government Website
Filing AGR returns is done through the DoT’s Saralsanchar portal:
- Department of Telecommunications official site
- License management system
10. 📞 Call-to-Action (CTA)
Facing issues with AGR return filing or license compliance?
📧 Email: opriyatrendingpvtltd@gmail.com
📱 WhatsApp: +91 7588756518
🌐 Visit: www.opriyatrending.in
✅ Get expert help for all DoT filings and telecom compliance across India.
11. ❓FAQs
Q1. What is AGR in telecom?
AGR refers to Adjusted Gross Revenue, the total revenue earned from licensed services after permitted deductions, used to calculate license fees and SUC.
Q2. Is AGR filing mandatory?
Yes, for all license holders under DoT, quarterly and annual AGR filings are mandatory.
Q3. What is the penalty for late AGR filing?
DoT can impose fines starting from ₹1,00,000 per quarter. Repeated non-compliance may lead to license suspension.
Q4. Is it the same as income tax filing?
No. AGR is regulatory compliance under DoT, not related to income tax.
Q5. Can startups with a UL-VNO license handle AGR filing internally?
It is recommended to take expert assistance to ensure compliance and prevent errors.