The Securities Exchange Board of India has stated that the modified reporting requirements shall be applicable to AIFs for quarter ending September 30, 2022 onwards, vide circular dated December 30, 2021.
All AIFs shall submit report on their activity as an AIF to SEBI on quarterly basis within 10 calendar days from the end of each quarter in the revised format. Further, Category III AIFs shall also submit report on leverage undertaken, on quarterly basis in the revised formats.
Earlier, the deadline was December 31, 2021, which has been extended to September 30, 2022.