NBFCs are required to submit various returns to RBI w.r.t their deposit acceptance, prudential norms compliance, ALM etc. Detailed instructions regarding submission of returns by NBFCs have been issued through various company circulars. A list of such returns to be submitted by NBFCs-D, NBFCs-ND-SI and others is as under

  • LIABILITY

a) ACCEPTING DEPOSIT

b) NON ACCEPTING DEPOSIT

c) SIZE

d) SYSTEMATICALLY IMPORTANT COMPANIES

e) (500CR OR MORE)

F) NON SYSTEMATICALLY IMPORTANT COMPANIES

  • ACTIVITY

a) Factoring NBFC

b) Micro Finance Institution (NBFC-MFI)

c) Infrastructure Debt Fund

d) Housing Finance Company

e) Micro Finance Company

f) Core Investment Company

g) Infrastructure Finance Company

h) Loan Company

i) Investment Company

j) Assets Finance Company

NBFC

Submission of Annual Statements and Returns

LIST OF COMPLIANCE ON BASIS OF TYPE OF NBFC

SUBMITTED BY NON-DEPOSIT TAKING NBFC’S HAVING ASSET SIZE BETWEEN RS. 50 CRORES TO RS. ­100 CRORES
FORM NAME PURPOSE OF THE FORM Time limit
Quarterly Return Quarterly Return by Non-Deposit taking NBFC’s with asset size of Rs.50 ­- 100 Cr. RBI

SUBMITTED BY NON-DEPOSIT TAKING NBFCS HAVING ASSETS OF RS. 100 TO RS 500 CRORES
FORM NAME PURPOSE OF THE FORM DEPARTMENT
NBS­8 Annual Return on Non-Deposit taking NBFC’s With Asset Size from Rs.100 Cr. To 500 Cr RBI

SUBMITTED BY NBFC-ND-SI HAVING ASSET SIZE BELOW RS 100CR
FORM NAME PURPOSE OF THE FORM DEPARTMENT
NBS­9 Annual Return on NBFC­-ND­-SI with Asset Size Below Rs.100 Cr RBI

NON-­DEPOSIT TAKING NBFCS SI DEPARTMENT (RBI)
FORM NAME PURPOSE OF THE FORM Time limit
Monthly Return Monthly Return with asset size of Rs.100 CR. & above RBI
NBS_ALM­1 Statement of Short term dynamic liquidity (Within 10 days of the end of every month) RBI
NBS-­7

Quarterly Statement of Capital Funds, Risk-Weighted Assets and risk assets Ratio etc. Unaudited Monthly return/audited Unaudited Monthly return NBS-7

Unaudited Monthly (On or before 30th June)

Audited monthly return (Upon completion)

SA & CEO certificate for NBS­7 Certifying NBS­7 (Statutory Auditors certificate on Income & Assets) On or before 30th June
NBS_ALM­3 Interest rate sensitivity statement shall be filed with the Bank
ALM Return Asset liability mismatches and interest rate exposure RBI

NBFC MONTHLY COMPLIANCES SUBMITTED BY ALL NON­-DEPOSIT TAKING NBFCS SI
NAME PURPOSE OF THE FORM DEPARTMENT
Monthly Return Monthly Return on NBFC­-ND­SI with asset size of Rs.100 CR. & above RBI
NBS_ALM­1 Statement of Short term dynamic liquidity to be filed within 10 days of the closer month RBI
To be submitted by all deposit-taking NBFC’s having asset size above Rs. 100 crores or public deposits of Rs. 20 crores and above
NBS­6 Monthly Return stating Exposure to Capital Market RBI

NBFC ND SI QUARTERLY COMPLIANCES
FORM NAME PURPOSE OF THE FORM DEPARTMENT
To be submitted by all deposit-taking NBFC’s except residuary NBFC
NBS 1 Quarterly Return on Material Financial Parameters of Deposit Taking NBFCs RBI
NBS ­2 Quarterly Statement of Capital Funds, Risk Assets/Exposures and risk assets Ratio. RBI
NBS­ 2: CA & CEO Cert. Certifying NBS ­2 RBI
NBS 3 Quarterly Return on Statutory Liquid Assets RBI
To be submitted by all residuary non­-banking companies
NBS 3A Quarterly Return on Statutory Liquid Assets RBI
Quarterly Return I Return of investments RBI
SUBMITTED BY ALL NON-DEPOSIT TAKING NBFCS
NBS -7 Quarterly Statement of Capital Funds, Risk-Weighted Assets and risk assets Ratio etc. RBI
NBS­-7: SA & CEO Cert. Certifying NBS -7 RBI
Submitted by NBFCS having an asset size between 50  to 100 cr.
Quarterly Return Quarterly Return by NBFC-­ND with asset size of Rs.50 ­ 100 Cr. RBI
Submitted by all securitization and reconstruction company
SCRC Quarterly statement of assets acquired/ securitized/ reconstructed RBI

NBFC ND SI HALF YEARLY COMPLIANCES
FORM NAME PURPOSE OF THE FORM DEPARTMENT
To be submitted by all deposit-taking NBFC’s having asset size Rs. 100 crores or more or public deposits of Rs. 20 crores and above
NBS_ALM­2 Details of any mismatches in Assets, liabilities and interest rate exposure (Within 20 days of the closure of half year) The regional office of the Department in whose jurisdiction NBFC is registered
Submitted by all non-deposit taking NBFCS
NBS_ALM­3 Interest rate sensitivity Statement shall be filed with the Bank

NBFC YEARLY COMPLIANCES
FORM NAME PURPOSE OF THE FORM DEPARTMENT
Submitted by all non-deposit taking NBFCS
ALM Return Asset liability mismatches and interest rate exposure RBI
Submitted by all residuary non­banking companies
Form  ­NBS 1A Annual Return on Deposits (Filed annually after March 31 and latest by September 30) Regional Office of Department of Non­-Banking Supervision, RBI where registered office of the company is situated
Submitted by NBFCS having the asset of Rs 100 to Rs 500 Cr
NBS­8 Annual Return on Non-Deposit taking NBFC With Asset Size from Rs.100 Cr. To 500 Cr RBI
Submitted by NBFCS having asset size below Rs 100 Cr
NBS­9 Annual Return on NBFC­ND­SI With Asset Size Below Rs.100 Cr RBI
Submitted by all non­banking financial companies accepting/holding public deposits, and MNBCS except residuary non­banking companies
NBS­4 Repayment of Deposits only in respect of rejected/canceled companies Department of Non­-Banking Supervision, RBI
CA certificate form NBS – 4 Certifying NBS­4 RBI

NBFC UNDER COMPANIES ACT, 2013
FORM NAME PURPOSE OF THE FORM DEPARTMENT
E-­Form MGT-­7 Annual Return (Within 60 days of conclusion AGM) ROC
E-­Form AOC­-4 Filing of annual financials i.e. Balance Sheet & Profit & Loss statement (Within 30 days of conclusion of AGM) ROC
E­-Form DIR-­12 If there is any change in Directors (Within 30 days of the date of that change) ROC

Compliances for listed NBFC-ND with NSE 

S No. Particulars Time limi
1 Filing of Listing Agreement of Issued Series Within 30 days of Issuance
2 Publishing of Unaudited Half-yearly Result in two newspaper Within 30 days from the end of Half-year
3 File Half-yearly Audited Result with NSE via mail Within 30 days from the end of Half-year
4 File Quarterly result (Balance Sheet and P&L) via mail Within 90 days from the end of Quarter
5 Filing Umbrella Information Memorandum/Shelf Offer Document+ below letters:

1. Letter from CRISIL for filing UIM

2. Letter from AXIS Bank (Debenture Trustee) for filing UIM

3. Certified true copy of the resolution authorizing the filing of UIM

4. Certified true copy of the blanket resolution covering Debt issuances for filing UIM

5. Certify compliance as per Chapter VI of SEBI (DIP) Guidelines 2000 & Sch-II of Companies Act,1956

6. Obtain In-principle approval letter from NSE post-filing

At the end of Financial Year

COMPLIANCE BY DEPOSIT TAKING NBFC’s WITH ASSET SIZE OF MORE THAN RS. 100 CRORES OR HAVING PUBLIC DEPOSITS OF RS. 20 CRORES OR MORE
FORM NAME PURPOSE OF THE FORM DEPARTMENT
NBS­6 Monthly Return on Exposure Towards Capital Market RBI
NBS_ALM­2 Asset liability mismatches and interest rate exposure (Within 20 days of the closure of half year) Regional office of the Department in whose jurisdiction NBFC is registered
COMPLIANCE BY DEPOSIT TAKING NBFC’s EXCEPT RESIDUARY NBFC’s:
FORM NAME PURPOSE OF THE FORM DEPARTMENT
NBS 1 Quarterly Return on Important Financial Parameters of Deposit Taking NBFCs RBI
NBS ­2 Quarterly Statement of Capital Funds, Risk Assets/Exposures and risk assets Ratio. RBI
CA & CEO certificate for NBS­2 Certifying NBS­2 RBI
NBS 3 Quarterly Return stating Statutory Liquid Assets RBI
NBS­4 Repayment of Deposits Department of Non­Banking Supervision, RBI
(To be filed only in respect of rejected/cancelled companies)
CA certificate form NBS 4 Certifying NBS­4 RBI

SUBMITTED BY ALL RESIDUARY NBFC
FORM NAME PURPOSE OF THE FORM DEPARTMENT
NBS 3A Quarterly Return on Statutory Liquid Assets RBI
Quarterly Return I Return of investments RBI
Form ­ NBS 1A Annual Return on Deposits (Filed annually after closure of financial year and latest by September 30) Regional Office of Department of Non-­ Banking Supervision, RBI where registered office of the company is situated
Form Schedule “A” General Information of the Company (filed annually as early as possible latest by the 30th September) Regional Office of the Department of Supervision, Financial Companies Wing

SUBMITTED BY ALL SECURITISATION AND RECONSTRUCTION COMPANY
FORM NAME PURPOSE OF THE FORM DEPARTMENT
SCRC Quarterly statement of assets acquired/ securitized/ reconstructed RBI

SUBMITTED BY ALL NBFCS WHETHER HOLDING PUBLIC DEPOSITS OR NOT
FORM NAME PURPOSE OF THE FORM DEPARTMENT
Special Return General information and Net Owned Funds RBI
Branch Info Branch Details RBI
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