Further extension of due date for regulatory filings and compliances for REIT and InvIT
Securities and Exchange Board of India
CIRCULAR
July 1, 2020
To,
All Real Estate Investment Trusts (REITs)
All Infrastructure Investment Trusts (InvITs)
All Parties to REITs and InvITs
All Recognized Stock Exchanges All Depositories
Madam / Sir,
SEBI, videcircular No. SEBI/HO/DDHS/CIR/P/2020/42 dated March 23, 2020, had granted temporary relaxations in compliance requirements for REITs and InvITs owing to the impact of the COVID-19 pandemic. Vide the circular, the due date for regulatory filings and compliances for REIT and InvIT for the period ending March 31, 2020 was extended by one month over and above the timelines, prescribed under SEBI (Infrastructure Investment Trusts) Regulations, 2014 (InvIT Regulations) and SEBI (Real estate Investment Trusts) Regulations, 2014 (REIT Regulations) and circulars issued thereunder.
2. It has been decided to further extend the due date for regulatory filings and compliances for REIT and InvIT for the period ending March 31, 2020 by a month over and above the extended timelines specified vide the aforementioned Circular.
3. This Circular shall come into force with immediate effect. The Stock Exchanges are advised to bring the provisions of this circular to the notice of all REITs and InvITs and also disseminate on their websites.
4. The Circular is issued in exercise of the powers conferred under Section 11(1) of the Securities and Exchange Board of India Act, 1992 read with Regulation 33 of InvIT Regulations and Regulation 33 of REIT Regulations.
5. This Circular is available on SEBI website at sebi.gov.in under the categories “Legal Framework” and under the drop down “Circulars”.
Yours faithfully,
Richa G. Agarwal Deputy General Manager
Department of Debt and Hybrid Securities
Tel No. 022-2644-9596
Email Id – richag@sebi.gov.in
RBI specifies ‘Related Party’ with respect to bank RBI has issued RBI Credit Risk Management Directions, 2025 defining ‘Related Party’…
Advisory on Filing Opt-In Declaration for Specified Premises, 2025 Dear Taxpayers, The relevant declarations issued vide Notification No. 05/2025 –…
FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 Q1. Who is required to get registered under the…
Refusing to condone delay can result in a meritorious matter thrown out at very threshold against case being decided on…
When prior period expenses are not admissible as deduction, following the same principle the prior period income also cannot be…
Supreme Court condoned delay of 972 days in filing appeal due to restructuring in Income Tax Department In a recent…