SEBI Revises Monthly Cumulative Report Format for Mutual Funds From June 2026

  • Blog|News|Company Law|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 21 May, 2026

Latest from Taxmann

SEBI Monthly Cumulative Report

Circular HO/24/11/24(62)2026-IMD-RAC4/I/11872/2026; Dated: 19.05.2026

The Securities and Exchange Board of India (SEBI) has revised the format of the Monthly Cumulative Report (MCR) applicable to Mutual Funds following the introduction of new mutual fund scheme categories under the categorisation and rationalisation framework.

The revised reporting format shall be applicable with effect from June 2026.

1. Revision Following Introduction of New Scheme Categories

SEBI has updated the MCR reporting framework to align reporting requirements with newly introduced mutual fund scheme categories under the categorisation and rationalisation framework.

The revision is intended to ensure consistency in regulatory reporting and improve classification-based reporting of mutual fund schemes.

2. Updated MCR Format Issued

SEBI has issued the revised Monthly Cumulative Report (MCR) format through:

  • Annexure A – Updated MCR format for Mutual Funds; and
  • Annexure B – Separate MCR format for SIF

The revised formats are intended to standardise reporting in line with the updated mutual fund categorisation framework.

3. Separate Reporting Format for SIF

A distinct Monthly Cumulative Report format has been prescribed for SIF, recognising the reporting requirements arising from the revised scheme structure.

This separate reporting mechanism aims to improve regulatory oversight and reporting consistency for the relevant fund category.

4. Effective Date of Implementation

The revised reporting formats shall be effective from June 2026.

Accordingly, Mutual Funds will be required to furnish Monthly Cumulative Reports in the revised format from the applicable reporting period onwards.

5. Other Reporting Requirements Remain Unchanged

SEBI has clarified that all other reporting requirements prescribed under the SEBI Master Circular dated March 20, 2026 shall continue to remain unchanged.

Only the MCR reporting format stands revised, while existing compliance and reporting obligations will continue to apply.

6. Objective of the Revision

The revision aims to align Mutual Fund reporting requirements with the updated categorisation and rationalisation framework, improve consistency in regulatory disclosures and facilitate more structured monitoring of mutual fund schemes by SEBI.

Click Here To Read The Full Circular

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied