COMPLIANCES BY NBFC

For non-deposit taking NBFCs.

For NBFCs having asset size less than Rs 100 crore

  • Branch Info Return – Branch Details- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • Overseas Investment Return- quarterly return which needs to be filed within 15 days from the end of the particular quarter for NBFCs that have made any overseas investment.
  • Return on FDI – compliance with the stipulated minimum capitalization norms-Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • NBS-9- Annual Return-to be filed within 60 days from the end of the period.
  • SAC – annual certificate to be filed by the statutory auditor within one month from the date of finalization of books of account but not later than 31st December.

For NBFCs having asset size more than Rs 100 crore and less than Rs 500 crores.

  • Return on important parameters – Sources and Application of Funds, Profit and Loss Account, Asset Classification, etc. – monthly return which needs to be filed within 7 days from the end of the month.
  • ALM-1– statement on short term dynamic liquidity-quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • Branch Info Return – Branch Details- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • Overseas Investment Return- quarterly return which needs to be filed within 15 days from the end of the particular quarter for NBFCs that have made any overseas investment.
  • Return on FDI – compliance with the stipulated minimum capitalization norms-Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • ALM-2 – statement on structural liquidity- Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • ALM-3- Interest Rate Sensitivity – Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • ALM yearly – Disclosure in Balance Sheet. CRAR, Exp to Real Estate– annual return which needs to be filed within 15 days from the end of the period.
  • NBS-8 – annual return which needs to be filed within 60 days from the end of the period.
  • SAC – annual certificate to be filed by the statutory auditor within one month from the date of finalization of books of account but not later than 31st December.

For NBFCs having asset size more than Rs 500 crore (systematically important)

  • Return on important parameters – Sources and Application of Funds, Profit and Loss Account, Asset Classification, etc. – monthly return which needs to be filed within 7 days from the end of the month.
  • ALM-1– statement on short term dynamic liquidity-quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • Branch Info Return – Branch Details- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • NBS-7- Quarterly Return of Capital Funds, Risk-Asset Ratio (Supervisory Return)- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • Overseas Investment Return- quarterly return which needs to be filed within 15 days from the end of the particular quarter for NBFCs that have made any overseas investment.
  • Return on FDI – compliance with the stipulated minimum capitalization norms-Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • CRILC- Reporting to Central Repository of Information on Large Credits- quarterly return which needs to be filed within 21 days from the end of the particular quarter.
  • ALM-2 – statement on structural liquidity- Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • ALM-3- Interest Rate Sensitivity – Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • ALM yearly – Disclosure in Balance Sheet. CRAR, Exp to Real Estate– annual return which needs to be filed within 15 days from the end of the period.
  • NBS-8 – annual return which needs to be filed within 60 days from the end of the period.
  • SAC – annual certificate to be filed by the statutory auditor within one month from the date of finalization of books of account but not later than 31st December
  • SMA-2- Reporting of Special Mention Account status- weekly return which needs to be filed on every Friday.

For deposit taking NBFCs.

  • NBS-1- Details of Assets and Liabilities- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • NBS-2- Statement of Capital Funds, Risk Assets, etc. – quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • NBS-3- Return on Statutory Liquid Assets as per Section 45 IB of the Act- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • NBS-6- Details of Capital Market Exposure. NBFCs-D having public deposit of > ₹ 20 crore Or asset size of> ₹ 100 crore- monthly return which needs to be filed within 7days from the end of the particular month.
  • Overseas Investment Return- quarterly return which needs to be filed within 15 days from the end of the particular quarter for NBFCs that have made any overseas investment.
  • Return on FDI – compliance with the stipulated minimum capitalization norms-Half yearly return which needs to be filed within 30 days from the end of the half year period.
  • Branch Info Return – Branch Details- quarterly return which needs to be filed within 15 days from the end of the particular quarter.
  • CRILC- Reporting to Central Repository of Information on Large Credits- quarterly return which needs to be filed within 21 days from the end of the particular quarter.
  • ALM (NBFC-D)- NBFCs-D having public deposit of > ₹ 20 crore Or asset size of> ₹ 100 crore.
  • NBS-8 – annual return which needs to be filed within 60 days from the end of the period.
  • SAC – annual certificate to be filed by the statutory auditor within one month from the date of finalization of books of account but not later than 31st December
  • SMA-2- Reporting of Special Mention Account status- weekly return which needs to be filed on every Friday.

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