NBFC Returns by NBFC with RBI, NBFC Return Filing

Returns by NBFC with RBI, NBFC Return Filing

Returns by NBFC with RBI, NBFC Return Filing

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

NBS1

Quarterly

15 days from the end of Quarter

Financial Indicators by deposit taking NBFCs

2

NBS2

Quarterly

15 days from the end of Quarter

Prudential Norms by deposit taking NBFCs

3

CEO and CA certificate for NBS 2

Quarterly

Along with NBS 2

Certifying NBS­2

4

NBS3

Quarterly

15 days from the end of Quarter

Liquid Assets by deposit taking NBFCs

5

NBS4

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

CA certificate form NBS - 4

Yearly

Along with NBS 4

Certifying NBS­4

7

ALM (NBFC-D)

Half yearly

30th April and
30th Oct.

NBFCs-D having public deposit of > Rs 20 crore Or asset size of Rs 100 crore or more.

8

Branch Information return

Quarterly

15 days from the end of Quarter

Branch Information return

9

SAC

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

NBS7

Quarterly

15 days from the end of Quarter

Quarterly Statement of Capital Funds, Risk-Weighted Assets and risk assets Ratio etc.

2

CEO and SA certificate for NBS 7

Quarterly

Along with NBS7

Certifying NBS­7

3

NBFCs-ND-SI 500cr

Quarterly

15 days from the end of Quarter

Return on Important Financial Parameters

4

ALM-1

Quarterly

15 days from the end of Quarter

Statement of short term dynamic liquidity

5

ALM-2 & 3

Half yearly

30th April and
30th Oct.

Statement of structural liquidity and Interest Rate Sensitivity

6

ALM-(NBFC-ND-SI)

Annual

15th April

 

7

Branch Info return

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

SAC

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

SAC

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

NBS-9

Annual

60 days from the end of year, up to 30th May

Return on Financial Indicators

2

SAC

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

NBS-8

Annual

60 days from the end of year, up to 30th May

Return on Financial Indicators

2

SAC

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

SCRC

Quarterly

15 days from the end of Quarter

Quarterly statement of assets acquired/ securitized/ reconstructed

2

ND 50CR 

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

NBS1A

Annual

6 months from the end of year, up to 30th September.

Return on Financial Indicators

2

NBS3A

Quarterly

15 days from the end of Quarter

Profit and Loss account, Exposure to sensitive sectors, Statutory Investments in Liquid Assets

3

SAC

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/
30th Oct.

Details on Foreign Direct investment by NBFCs.

 

Disclaimer: The content of this post isn't considered to be professional or legal advice, We aren't responsible for any damages arising from your access to the location content & must not be relied on or used as a substitute for legal advice from a lawyer professional in your jurisdiction. CARajput is among India's big digital compliance services platform which committed to helping people have started & developed their businesses. We had started with the goal of creating it easier for start-ups to start out their business. Our main aim is to assist the businessman with applicable laws & regulations compliance and providing support at each & every level to make sure the business stays compliant and growing continuously. For any query, help or feedback you may in touch on singh@carajput.com or Call or what’s-up on 9-555-555-480

Share This Post

Related Articles

Related Videos


NBFC Vs banks: How are they different? | NBFC Banking Awareness | NBFC Banks

NBFC Vs banks: How are they different? | NBFC Banking Awareness | NBFC Banks 

Published On: Feb 23, 2022 | By: RJA

Need help?

Request a call
from a RJA
Business Advisor.

LET'S TALK

Private Limited Company

Popular Categories

Browse Blogs

Recent Posts

Understanding the Differences between Old vs. New Tax Regime

Understanding the Differences between Old vs. New Tax Regime

Documentation for Peer Review- Audit work For CA in Practices.

Documentation for Peer Review- Audit work For CA in Practices.

Key Updates and Recommendations from the 53rd GST Council Meeting

Key Updates and Recommendations from the 53rd GST Council Meeting

 Futures and Options transactions may attract higher tax rate

Futures and Options transactions may attract higher tax rate

All about the Social Stock Exchange (SSE):

All about the Social Stock Exchange (SSE):

Connect with a RJA Advisor

Fields marked with an * are required

Enquire Us

Please send us your query and we feel very happy helping you

Testimonials

  • Thank you very much for all your help in setting up my new company and clearing up all outstanding business in my sole trader accounts. For the first time in years I have peace of mind regards my business accounts. Your workforce are a credit to you, the girls at reception are so helpful and Chris has been brilliant. It is very much appreciated.

    A US consultancy group

  • Rajput Jain & Associates. are a tremendous value added to me as an executive and a busy parent. It just makes sense to delegate my tax file to them -- they are proactive, extremely service oriented, and most importantly, I am completely confident they are finding every dollar of tax savings available to me.

    A Leading Service Provider

  • We use Rajput Jain & Associates for all our accounting, Corporation tax, VAT and other compliance needs. The service is professional, courteous and prompt. I would recommend Rajput Jain & Associates to any company requiring a comprehensive accounting and tax service.

    A Leading Consultancy Firm in Dubai

Money Back Guarantee

Not happy with the service? You can request a refund at anytime within 30 days!

24/7 Support

Get support through phone, email, mobile app or live chat - 24/7, 365 days.

EMI Payment

Easily pay online with EMI payments, credit or debit card, net banking, PayPal and more.

Get In Touch--

Rajput Jain & Associates

Add: P-60, Connaught Circus, Connaught Place, New Delhi-110001

Email: singh@carajput.com

Phone: 9555555480

Legal Disclaimer--

The information contained on this website merely provides details of our firm to persons who have shown interest in knowing more about us and is not intended to solicit work or advertise our capabilities in any manner. The information provided on this website is general in nature and should not be used as a basis of decision-making without further professional advice. The third party site links are only provided for ready reference of the users and CA Rajput Jain & Associates neither controls their content nor undertakes any responsibility regarding them.

© 2016 Rajput Jain & Associates. All Rights Reserved | Sitemap

Call Email