Online Returns to be submitted by NBFCs- Revised by RBI

By | November 26, 2015
(Last Updated On: November 26, 2015)

RBI/2014-15/246
DNBS (PD).CC.No.03/03.02.02/2015-16

November 26, 2015

All Non Banking Financial Companies

Dear Sir,

Online Returns to be submitted by NBFCs- Revised

Please refer to our Master Circular no DNBS.IT.CC.No.01/24.01.191/2015-16 dated July 01, 2015 on Returns to be submitted by NBFCs.

2. It has been decided to rationalize the returns’ to be submitted online through COSMOS as below:

  1. Change in periodicity of NDSI-500cr and ALM-1 returns from monthly to quarterly
  2. Discontinuation of NBS- 6 return as the same information is received through NBS-1 return.

3. We also notice that some of the NBFCs are not submitting correct branch information return as per our guidelines DNBS (PD).CC.No.355/03.02.02/2013-14 dated September 3, 2013. To maintain uniformity and avoid misunderstanding, it has been decided that the concerned NBFCs should report the stock data of branches as at end of every quarter rather than providing incremental number of branches during the quarter.

4. The revised list of the returns to submitted by the NBFC is given in Annex.

Yours faithfully,

(Dr. Sathyan David)
Chief General Manager


Annex

Reporting dates and Due dates for Returns to be submitted by NBFC through COSMOS system

Sr NoName of the ReturnPeriodicityReference DateReporting TimeDue onPurposeWho are supposed to file the Return
1.NBS1Quarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Details of Assets And LiabilitiesNBFCs-D,
2.NBS2Quarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Capital Funds, Risk Assets, Asset Classification etcNBFCs-D and RNBCs
3.NBS3Quarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Statutory Liquid AssetsNBFCs-D
4.NBS4Yearly31st March30 days30th AprilDetails of Public Deposits, Other LiabilitiesNBFCs holding public deposits whose application
for Certificate of Registration under Section 45-IA of
RBI Act, 1934 have been rejected
NBS-6 return has been discontinued
5.NBS7Quarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Capital Funds, Risk Assets, Asset Classification etc.NBFCs-ND-SI
6.ALM (NBFC-D)Half yearly31st March/ 30th Sept30 days30th April/ 30th OctStructural Liquidity, Short-term dynamic liquidity, Interest Rate sensitivity etc.NBFCs-D having public deposit of Rs.20 crore and above and/or asset size of Rs.100 crore and above
7.NBFCs-ND-SI 500crQuarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Details of Assets And LiabilitiesNBFCs-ND-SI
8.SC/RCQuarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Details of Assets acquired/securitized/reconstructedSC/RC
9.ALM-1Quarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Short Term Dynamic LiquidityNBFCs-ND-SI
10.ALM-2 & 3Half yearly31st March/ 30th Sept30 days30th April/
30th Oct
Structural Liquidity/
Interest Rate Sensitivity
NBFCs-ND-SI
11.ALM-(NBFC-ND-SI)Annual31st March15 days15th AprilDisclosure in Balance Sheet. CRAR, Exp to Real Estate,NBFCs-ND-SI
12.NBS-8Annual31st March60 days30th MayDetails of Assets And LiabilitiesNBFCs-ND having asset-size of Rs.100-500 crore.
13.NBS-9Annual31st March60 days30th MayDetails of Assets And LiabilitiesAll NBFCs-ND having asset-size of below Rs 100cr.
14.Branch Info returnQuarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Branch DetailsNBFCs-ND-SI & NBFCs-D
15.NBS1AAnnual31st March6 months30th SeptDetails of Assets And LiabilitiesRNBCs
16.NBS3AQuarterly31st March/ 30th June/ 30th Sept/ 31st Dec15 days15th April/
15th July/ 15th Oct/ 15th Jan
Statutory Liquid AssetsRNBCs
Note: NBFCs-D -> Deposit taking Non-Banking Financial Companies (NBFCs);
RNBC-> Residuary Non-Banking Company;
NBFCs-ND -> Non-Deposit taking NBFCs.
NBFCs-ND-SI -> Non-Banking Financial Companies (NBFCs) not accepting/holding public deposits and having asset sizes of Rs.500 crore and above
(also termed as Systemically Important NBFCs or in short NBFCs-ND-SI)
SC/RC -> Securitisation Companies/ Reconstruction Companies
Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
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