Table of Contents
- B. Returns By Nbfc-nd-si (non-deposit Taking, Systematically Important):-
- C. Returns By Nbfc-arc:-
- D. Returns By Nbfc-nd-having Asset Size Of Rs 100 Crore - Rs 500 Crore:-
- E. Returns By Nbfc-nd-having Asset Size Less Than Rs 100 Crore:-
- F. Returns By Nbfc-nd-having Asset Size Rs. 50 Crores To Rs 100 Crore:-
- G. Returns By Rnbcs:-
- H. Other Returns:-
Returns by NBFC with RBI
According to the Master Direction- Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016, NBFCs are required to file various returns to RBI regarding deposit acceptance, prudential standards compliance, ALM, and other matters. The master directives establish the groundwork for RBI-compliant and secure NBFC operations. The NBFC Compliances and Returns are extensive and must be studied attentively to avoid RBI penalties.
A. Returns by NBFCs-D (Deposit Taking):-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Quarterly |
15 days from the end of Quarter |
Financial Indicators by deposit taking NBFCs |
|
|
2 |
Quarterly |
15 days from the end of Quarter |
Prudential Norms by deposit taking NBFCs |
|
| 3 |
Quarterly |
Along with NBS 2 |
Certifying NBS2 |
|
|
4 |
Quarterly |
15 days from the end of Quarter |
Liquid Assets by deposit taking NBFCs |
|
|
5 |
Yearly |
30 days from the end of year |
Return on status of public deposits by NBFCs who’s CoR is rejected by the Bank to know the repayment status of public deposits of rejected NBFCs- D this return is being called for. |
|
|
6 |
Yearly |
Along with NBS 4 |
Certifying NBS4 |
|
|
7 |
Half yearly |
30th April and |
NBFCs-D having public deposit of > Rs 20 crore Or asset size of Rs 100 crore or more. |
|
|
8 |
Quarterly |
15 days from the end of Quarter |
Branch Information return |
|
|
9 |
Annual |
One month from the date of finalization of Balance Sheet, up to 31st December |
Statutory Auditor Certificate |
|
|
10 |
CRILC |
Quarterly |
21 days from the end of Quarter |
Reporting to Central Repository of Information on Large Credits |
B. Returns by NBFC-ND-SI (Non-Deposit Taking, Systematically Important):-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Quarterly |
15 days from the end of Quarter |
Quarterly Statement of Capital Funds, Risk-Weighted Assets and risk assets Ratio etc. |
|
| 2 |
Quarterly |
Along with NBS7 |
Certifying NBS7 |
|
|
3 |
Quarterly |
15 days from the end of Quarter |
Return on Important Financial Parameters |
|
|
4 |
Quarterly |
15 days from the end of Quarter |
Statement of short term dynamic liquidity |
|
|
5 |
Half yearly |
30th April and |
Statement of structural liquidity and Interest Rate Sensitivity |
|
|
6 |
Annual |
15th April |
|
|
|
7 |
Quarterly |
15 days from the end of Quarter |
Branch Information return |
|
|
8 |
CRILC |
Quarterly |
21 days from the end of Quarter |
Reporting to Central Repository of Information on Large Credits |
|
9 |
Annual |
One month from the date of finalization of Balance Sheet. Not later than 31st December |
Statutory Auditor Certificate |
C. Returns by NBFC-ARC:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
ARC |
Quarterly |
15 days from the end of Quarter |
Financial parameters and various operational details |
|
2 |
Annual |
One month from the date of finalization of Balance Sheet, up to 31st December |
Statutory Auditor Certificate |
D. Returns by NBFC-ND-having asset size of Rs 100 crore - Rs 500 crore:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Annual |
60 days from the end of year, up to 30th May |
Return on Financial Indicators |
|
|
2 |
Annual |
One month from the date of finalization of Balance Sheet, up to 31st December |
Statutory Auditor Certificate |
E. Returns by NBFC-ND-having asset size less than Rs 100 crore:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Annual |
60 days from the end of year, up to 30th May |
Return on Financial Indicators |
|
|
2 |
Annual |
One month from the date of finalization of Balance Sheet, up to 31st December |
Statutory Auditor Certificate |
F. Returns by NBFC-ND-having asset size Rs. 50 crores to Rs 100 crore:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Quarterly |
15 days from the end of Quarter |
Quarterly statement of assets acquired/ securitized/ reconstructed |
|
|
2 |
Quarterly |
15 days from the end of Quarter |
Quarterly Return by Non-Deposit taking NBFC’s with asset size of Rs.50 - 100 Cr. |
G. Returns by RNBCs:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Annual |
6 months from the end of year, up to 30th September. |
Return on Financial Indicators |
|
|
2 |
Quarterly |
15 days from the end of Quarter |
Profit and Loss account, Exposure to sensitive sectors, Statutory Investments in Liquid Assets |
|
|
3 |
Annual |
One month from the date of finalization of Balance Sheet, up to 31st December |
Statutory Auditor Certificate |
H. Other Returns:-
|
Sr. No. |
Name of the Return |
Periodicity |
Due on |
Remarks |
|
1 |
Overseas Investments |
Quarterly |
15 days from the end of Quarter |
Details on overseas investment by NBFCs. |
|
2 |
Return on FDI |
Half yearly |
30th April/ |
Details on Foreign Direct investment by NBFCs. |
