The Securities and Exchange Board of India issued a circular overhauling regulatory activity reporting for Alternative Investment Funds, updating the reporting format and shifting from a single quarterly reporting regime to a comprehensive annual filing supplemented by a limited quarterly report. Submissions will now be made online through the SEBI Intermediary Portal, replacing the prior quarterly reporting format hosted on the Indian Venture and Alternate Capital Association website. AIFs must submit an Annual Activity Report for each financial year ending March within 30 calendar days, with the first report for the year ending March 2026 due by May 31, 2026. A revised Quarterly Activity Report is required within 15 calendar days from the end of each quarter starting with the quarter ending June 2026, but no separate quarterly submission is required for the March quarter because the annual report includes those data points. The revised formats will be made available on IVCA’s Standards Forum website within three days, and the circular supersedes the reporting provisions in Clause 15.1 of SEBI’s May 7, 2024 master circular and applies with immediate effect.
Securities & Exchange Board of India 2026-03-04
Securities and Exchange Board of India introduces annual AIF activity reporting with streamlined quarterly filings on the SEBI Intermediary Portal
The Securities and Exchange Board of India has revised the reporting requirements for Alternative Investment Funds (AIFs), transitioning from a quarterly to an annual reporting format with a supplementary quarterly report. Submissions will now be made online via the SEBI Intermediary Portal, replacing the previous system. The changes, effective immediately, supersede the reporting provisions in SEBI’s May 2024 master circular.