The National Securities Depository Limited (NSDL) on June 23, 2026, issued a circular regarding the facility for submission of the Annual System Audit Report in electronic form through ePASS.
The following has been stated:-
•NSDL has introduced the facility for electronic submission of Annual System Audit Reports through the e-PASS portal, in line with SEBI’s Cyber Security and Cyber Resilience Framework (CSCRF).
•Participants must follow the prescribed procedure for adding auditor details and uploading audit reports through e-PASS as detailed in the circular’s Annexure A.
•The Annual System Security Audit Report must be submitted annually by June 30 (within three months from the end of the financial year).
•Where applicable, the Action Taken Report (ATR) must be submitted by September 30 (within three months from the audit report due date).
•Participants must also email the audit report and auditor declaration, and failure to submit the audit report within the prescribed timeline will be treated as regulatory non-compliance and may attract penalties or other actions under NSDL Business Rules.
[Circular No.: NSDL/POLICY/2026/0091]
