Mutual funds must file standardized SID/SAI/KIM, follow NAV and cut off rules, and meet governance, valuation and disclosure requirements. Consolidated SEBI directives require mutual funds to prepare and file standardized offer documents - SID, SAI and KIM - in prescribed formats with specified filing, public availability and updation timelines; to follow uniform NAV publication and cut off timing rules; to implement governance and risk management systems including trustee and audit committee oversight, systems audits and employee trading controls; and to comply with detailed valuation, disclosure and reporting obligations for portfolio, AUM, commissions, NPAs and investor communications, with special rules for conversions, consolidations, product types and Qualified Foreign Investor access.