TaxByKKCompliance News

Depository Participants get till 31 December 2026 for the net worth certificate and audited accounts

Authority CDSLDate 30 Oct 2026Type CircularSubject Capital Markets
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TaxByKK · Compliance News · taxbykk.com30 Oct 2026

In short

CDSL has moved the due date for Depository Participants to submit their net worth certificate as at 31 March 2026 and audited financial statements for FY 2025-26 from 31 October 2026 to 31 December 2026. The extension follows MCA's General Circular 05/2026, which allows companies to file financial statements up to the same date.

Authority
Central Depository Services (India) Ltd (CDSL)
Communiqué
CDSL/A,I&C/DP/POLCY/2026/764 dated 30 October 2026
Type
Circular
Due date
31 December 2026 (was 31 October 2026)
Where to file
CDSL audit web portal (auditweb.cdslindia.com)
Follows
MCA General Circular No. 05/2026 dated 24 October 2026

Due date: 31 December 2026 (was 31 October 2026)

What changed

ItemBeforeNow
Net worth certificate as at 31 March 2026 and audited financial statements for FY 2025-2631 October 202631 December 2026

Submissions after 31 December 2026, or no submission, attract a penalty under Annexure 11.1 of CDSL's Operating Instructions.

Who it applies to

  • Depository Participants of CDSL
  • Their statutory auditors and compliance officers

What to do

  1. Get the net worth certificate as at 31 March 2026 from your auditor.
  2. Upload it with the audited financial statements for FY 2025-26 on the CDSL audit web portal by 31 December 2026.

Reference

CDSL communiqué CDSL/A,I&C/DP/POLCY/2026/764, 30 October 2026, Extension of deadline to December 31, 2026 for submission of Net Worth Certificate and Audited Financial Statements for FY 2025-26; earlier due date in CDSL/AUDIT/DP/POLICY/2025/634 dated 16 September 2026.

CDSLNet worth certificateDepository ParticipantsDue date extension
Read the official PDF: CDSL communiqué

Written by TaxByKK from the official notification. Check the official text before you act on it.

Frequently asked questions

What is the new due date for DPs to submit the net worth certificate to CDSL?

31 December 2026, for the certificate as at 31 March 2026 and the audited financial statements for FY 2025-26.

Why was the date extended?

To match MCA General Circular 05/2026, which allows companies to file financial statements up to 31 December 2026.

What if a DP misses the date?

Late submission or non-submission attracts a penalty under Annexure 11.1 of CDSL's Operating Instructions.