THE DETAILS OF RETURNS AND THEIR PERIODICITY ACROSS DISTINCT CATEGORIES OF NBFCS ARE CONSOLIDATED IN THE FOLLOWING TABLE.

Details of returns to be submitted by NBFC-D:-

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on Remarks
1 NBS1 Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
2 NBS2 Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
3 NBS3 Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
4 ALM (NBFC-D) Half yearly 31st March/
30th Sept.
30 days 30th April/
30th Oct.
NBFCs-D having public deposit of > ₹ 20 crore Or asset size of> ₹ 100 crore
5 Branch Information return Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
6 Reporting to Central Repository of Information on Large Credits (CRILC) Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
21 days 21st April/
21st July/
21st Oct/
21st Jan
7 Reporting of Special Mention Account status (SMA-2 return) Weekly On Every Friday
8 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalization of Balance Sheet. Not later than 31st December.

 

Details of returns to be submitted by NBFC-ND-SI:-

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on
1 NBS7 Quarterly 31st March/
30th June/
30th Sept/
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
2 NBFCs-ND-SI 500cr Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
3 ALM-1 Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
4 ALM-2 & 3 Half yearly 31st March/
30th Sept.
30 days 30th April/
30th Oct.
5 ALM-(NBFC-ND-SI) Annual 31st March 15 days 15th April
6 Branch Info return Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
7 Reporting to Central Repository of Information on Large Credits (CRILC) Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
21 days 21st April/
21st July/
21st Oct/
21st Jan
8 Reporting of Special Mention Account status (SMA-2 return) Weekly On Every Friday
9 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalisation of Balance Sheet. Not later than 31st December.

 

Details of returns to be submitted by NBFC-ARC:-

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on
1 ARC Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
2 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalization of Balance Sheet. Not later than 31st December.

 

Details of returns to be submitted by NBFC-ND-having asset size of ₹ 100 crore – ₹ 500 crore

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on
1 NBS-8 Annual 31st March 60 days 30th May
2 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalization of Balance Sheet. Not later than 31st December.

 

Details of returns to be submitted by NBFC-ND-having asset size below ₹ 100 crore

Sr No Name of the Return Periodicity Reference Date Reporting Time Due on
1 NBS-9 Annual 31st March 60 days 30th May
2 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalization of Balance Sheet. Not later than 31st December.

  

Details of returns to be submitted by RNBCs

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on
1 NBS1A Annual 31st March 6 months 30th Sept
2 NBS3A Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
15 days 15th April/
15th July/
15th Oct./
15th Jan.
3 Statutory Auditor Certificate + Balance Sheet + Resolution Annual 31st March One month from the date of finalization of Balance Sheet. Not later than 31st December.

 

Other Returns by concerned NBFCs

Sr. No. Name of the Return Periodicity Reference Date Reporting Time Due on
1 Return on FDI Half yearly 31st March/
30th Sept.
30 days 30th April/
30th Oct.
2 Overseas Investments Quarterly 31st March/
30th June/
30th Sept./
31st Dec.
Within 15 days 15th April/
15th July/
15th Oct./
15th Jan.

NBFC-D (Non-Banking Financial Companies, Deposit-Taking)

NBFC-ND-SI (Non-Banking Financial Companies, Non-Deposit Taking, Systemically Important)

NBFC-ARC (Non-Banking Financial Companies, Asset Reconstruction Companies)

NBFC-ND (Non-Banking Financial Companies, Non-Deposit Taking)

RBFC (Residuary Non-Banking Companies)

 EVENT BASED COMPLIANCE

  1. Appointment or Resignation of Director – Within 30 days
  2. Adoption of any notification in the ensuing Board Meeting & Filing the certified copy with RBI – Within 30 days
  3. Any Event – Within 30 days