Summary: The International Financial Services Centres Authority (IFSCA), through Circular eF.No. 4598/IFSCA-FSSD/3/2026-FSSD dated 4 November 2026, has prescribed comprehensive reporting norms for TechFin and Ancillary Service Providers, Global In-House Centres and Book-keeping, Accounting, Taxation and Financial Crime Compliance Service Providers operating in International Financial Services Centres (IFSCs). The circular has been issued under Regulation 12 of the IFSCA (TechFin and Ancillary Services) Regulations, 2025, Regulation 12 of the IFSCA (Global In-House Centres) Regulations, 2025, and Regulation 14 of the IFSCA (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) Regulations, 2024. The prescribed framework requires monthly reports by the 10th of the succeeding month and quarterly compliance certificates by the 15th of the first month of the succeeding quarter. Applicable half-yearly reporting under the IFSCA Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer Guidelines, 2022, must be completed by the 15th of the first month of the succeeding half-year. Annual reporting formats, applicable annual AML/CFT/KYC reports and independent third-party compliance certificates must be submitted by 31 May of the succeeding year. Audited annual financial statements for the preceding financial year must be furnished by 30 September of the ongoing financial year. Material changes in registration particulars, including changes involving the Principal Officer or Compliance Officer, must be disclosed within 30 days of their effective date.
INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY
Circular No. eF.No.: 4598/IFSCA-FSSD/3/2026-FSSD | Date: November 04, 2026
To,
1. All the TechFin and Ancillary Service Providers in International Financial Services Centres (“IFSC”);
2. All the Global In-house Centres in IFSC;
3. All the Book-keeping, Accounting, Taxation and Financial Crime Compliance Service Providers in IFSC.
Madam / Sir,
Subject: Reporting Norms for the TechFin and Ancillary Service Providers, Global In-House Centres and Book-keeping, Accounting, Taxation and Financial Crime Compliance Service Providers- regd.
1. In exercise of the powers conferred under regulation 12 of the IFSCA (TechFin and Ancillary Services) Regulations, 2025, regulation 12 of the IFSCA (Global In-House Centres) Regulations, 2025, and regulation 14 of the IFSCA (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) Regulations, 2024, the International Financial Services Centres Authority (the ‘Authority’) hereby specifies the following reporting norms for the regulated entities under the aforementioned regulations as under:
| S. No. | Name of the Report/ Certificate/ Disclosure | Due date of submission to IFSCA |
|---|---|---|
| 1 | Monthly Reporting Format | Latest by 10th of Succeeding Month |
| 2 | Quarterly Certificate of Compliance | Latest by 15th of First Month of the Succeeding Quarter |
| 3 | Half-Yearly Reporting under the International Financial Services Centres Authority (Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer) Guidelines, 2022, if applicable | Latest by 15th of First Month of the Succeeding Half of the Financial Year |
| 4 | Annual Reporting Format | Latest by 31st May of Succeeding Year |
| 5 | Annual Reporting under the International Financial Services Centres Authority (Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer) Guidelines, 2022, if applicable | Latest by 31st May of Succeeding Year |
| 6 | Audited Annual Financial Statements of the Preceding Financial Year | Latest by 30th September of the Ongoing Financial Year |
| 7 | Material changes, if any, in the information furnished at the time of registration, including any changes in the Principal Officer, Compliance Officer, or other material particulars of the Regulated Entity | Within 30 days from the effective date of such change(s) |
| 8 | Certificate of Compliance issued by an independent third-party practising professional, namely a Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA), certifying the Regulated Entity’s compliance with the requirements prescribed under the applicable regulations and the terms and conditions of its Certificate of Registration | Latest by 31st May of the Succeeding Year |
2. These reports/certificates/disclosures shall be submitted to the Authority by way of an email at [email protected].
3. The Authority will continue to monitor the industry, in relation to the aforementioned regulations, in IFSC and may supplement / update the reporting formats, if so required.
4. Accordingly, at the end of each half-year period, the regulated entities shall access and use the latest version of the reporting formats available to the IFSCA website under the “Downloads” section (https://ifsca.gov.in/Download).
5. This Circular shall come into force with immediate effect.
A copy of this circular is available on the website of International Financial Services Centres Authority at www.ifsca.gov.in.
Yours Faithfully,
(Joseph Joshy C J)
Chief General Manager
Financial Support Services Supervision Division
Email: [email protected]
Tel: +91- 079-61809851
