The Pension Fund Regulatory and Development Authority (PFRDA) on October 06, 2026, notified the Frequency of submission of Exception Reports and Audit Reports by Points of Presence (PoPs) based on the revised Operational Guidelines and Audit Reports.
PFRDA has prescribed the periodicity for submission of Exception Reports and Audit Reports by Points of Presence (PoPs) under NPS, APY and NPS-Lite, effective from FY 2026–27, based on the subscriber base as of March 31, 2026. For NPS PoPs with 10,000 or more subscribers and APY PoPs with 1,00,000 or more subscribers, Exception Reports shall be submitted half-yearly within 30 days of the reporting period, and Audit Reports annually within three months. PoPs below these subscriber thresholds shall submit Exception Reports annually within 30 days, and Audit Reports triennially within three months. NPS-Lite PoPs shall submit Exception Reports annually by April 30, and Audit Reports triennially within three months of the reporting period. All reports shall be submitted exclusively through PFRDA’s Tracking Reporting Analytics and Compliance (TRACE) Portal, using the applicable return codes: R022 and R170 for APY, R025 and R171 for NPS, and R026 for NPS-Lite. PoPs must comply with the reporting periodicity assigned based on their subscriber base.
[Notification No. - PFRDA-17/05/16/0006/2024-SUP-POP]
