As per ESR regulations, the notification should be filed within 6 months after the financial year-end, and report should be filed within 12 months after financial year-end for example entities with 31 December 2020 FYE had to file their notification by June 30, 2021, and they have to file their report by December 31, 2021. All the relevant filing has to be done via the Ministry of Finance portal.
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