SEBI circular on -Regulatory Reporting by AIFs

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Date of Issue: 04-03-2026  
         
Issuer: SEBI

Regulatory Reporting by AIFs

Highlights of  SEBI notice dated March -04 -2026

• As per Regulation 28 of SEBI (AIF) Regulations, 2012 and SEBI Master Circular dated May 07, 2024, AIFs are required to submit activity reports to SEBI.

• Earlier, AIFs were submitting Quarterly Activity Reports within 15 days from quarter end in IVCA-prescribed format.

• Reporting formats are periodically reviewed by industry bodies in consultation with SEBI.

• Reporting format has now been revised to align with changes in AIF Regulations and circulars.

• To improve ease of doing business and reduce compliance burden:

  • Annual Activity Report (Comprehensive) introduced.

  • To be submitted within 30 days from March 31 every year via SEBI Intermediary (SI) Portal.

  • First Annual Report (FY ending March 2026) due by May 31, 2026.

• Limited Quarterly Activity Report to continue:

  • To be submitted within 15 days of quarter end in revised format via SI Portal.

  • First revised quarterly report for quarter ending June 2026.

  • No separate quarterly report required for March quarter (covered in Annual Report).

• Revised formats will be made available on IVCA website; IVCA to assist AIFs in reporting compliance.

• This circular supersedes Clause 15.1 (Reporting by AIFs) of Master Circular dated May 07, 2024.

• Effective immediately.