NBFC COMPLIANCES A. Return To Be Submitted By NBFCs That Accept Deposits: First Schedule Quarterly Returns on Deposits, NBS-1The NBS-2 Quarterly Return on Prudential Norms must be submitted by NBFCs that take public deposits.Return on liquid assets for the quarter for deposit-taking NBFCs under NBS-3.NBS-4 A rejected business holding public deposits must submit yearly critical performance indicators. As NBS 1 has been filed quarterly, NBS-5 is withdrawn.NBS-6 Deposit-taking NBFCs with assets of at least 100 crores monthly return on capital market exposure.ALM returns from NBFCs every six months that have assets or public deposits of 20 crores. or more.NBFCs that accept deposits from the public have audited balance sheets and an auditor’s report.Return to Branch Information B. Returns To Be Submitted By NBFCs-ND-SI NBS-7 Risk-weighted asset and risk asset ratio statement for the NBFC-ND-SI quarter.Return on NBFCs-ND-SI Monthly Important financial metrics that ALM returns: (I) Monthly Statement of Short-Term Dynamic Liquidity in NBS-ALM1 Format, (ii) A twice-yearly ALM-formatted declaration of structural liquidity,ALM-[NBS-ALM3] (iii) Semi-annual Statement of Interest Rate SensitivityBack to Branch Information C The Quarterly Returns On The Most Important Financial Measures For NBFCs That Do Not Accepts Deposits And Have Assets Between 50 And 100 Crore Rupees Non-deposit-taking NBFCs must disclose certain fundamental details, including their name, address, NOF, quarterly profit/loss, and asset size, which must be between 50 and 100 crores.Various NBFC Returns and Compliances (Annual, Monthly, and Quarterly)MONTHLY COMPLIANCESS.NO.FORUMTYPES OF NBFCDESCRIPTIONDUE DATE1DNBS-04B Return Structural Liquidity & Interest Rate Sensitivity NBFCs-D and NBFCs-NDSITo grab-I Details on any difference between the anticipated future cash inflows and outflows for NBFCs-NDSI based on the maturity pattern of assets & liabilities at the end of the reporting period;(ii) Knowledge of interest rate risk10 days after the conclusion of each month2CIC ReportingAll NBFCsEvery NBFC must provide reports to the four CICs.On or before the 10th day of the next month3NESLALL NBFCsNESL mandates that all debt be disclosed.Within a week at the beginning of the following month QUARTERLY COMPLIANCESS.NO.FORUMTYPES OF NBFCDESCRIPTIONDUE DATE1DNBS-01 ReturnNBFCs-D and NBFCs-NDSIThe return includes financial information for NBFC-D and NBFC-NDSI, including components of assets and liabilities, profit and loss account, exposure to sensitive industries, etc.15th April;15th July;15th October;15th January2DNBS-03 ReturnNBFCs-D, NBFCs-NDSI, and Non-NDSI NBFCs with assets of at least 100 crores.The return shows adherence to prudential norms for NBFC-Deposit Taking and NBFC-NDSI, including Capital Adequacy, Asset Classification, Provisioning, NOF, and others.15th April15th July15th October15th January3DNBS-04A Return Short Term Dynamic Liquidity (STDL)NBFCs-D, NBFCs-NDSI, and Non-NDSI NBFCs have assets of at least 100 crores.to record specifics of predicted future cash withdrawals and inflows that don’t line up with the business projections15th April15th July15th October15th January4DNBS-06RNBCsThe return contains details on the assets, liabilities, and their components, as well as proof of compliance with several RNBC prudential regulations.15th April15th July15th October15th January5DNBS-07ARCsto keep track of the financial KPIs and numerous operational data for ARCs, such as the assets (NPA) purchased, the cost of the acquisition, the state of their recovery, etc.15th April15th July15th October15th January6DNBS08-CRILC Main ReturnNBFCs-D and NBFCs-NDSI andNBFC-Factorsmust record credit information on total exposure of more than 5 crores to a single borrower.21th April21th July21th October21th January7DNBS-11NBFC-CICsThe return includes financial information for CIC-ND-Sis, such as components of Assets and Liabilities, Profit & Loss account, Exposure to Sensitive Sectors, etc.15th April15th July15th October15th January8DNBS-12NBFC-CICsThe return documents adherence to prudential standards for CIC-ND-Sis, such as Capital Adequacy, Asset Classification, Provisioning, and NOF.15th April15th July15th October15th January9DNBS-13All NBFCsto record information about foreign investment for all NBFCs that have investments abroad.15th April15th July15th October15th January10DNBS-14NBFC P2PsThe return includes information about the assets and liabilities, their components, and the NBFCs-compliance P2P’s with several prudential standards.15th April15th July15th October15th JanuaryANNUAL COMPLIANCES S.NO.FORMTYPES OF NBFSDESCRIPTIONDUE DATE1DNBS-02 ReturnNon-NDSI NBFCsFinancial data for non-deposit accepting non-NDSI NBFCs, including the components of assets and liabilities and compliance with several regulatory requirements, is included in the return.If provisional, then file audited within 30 days after the completion of the financials, on or before May 30th (either on a provisional or audited basis).2DNBS-010All NBFCs and ARCsTo ensure ongoing compliance with regulations for all NBFCs.15 days after the balance sheet’s completion, but no later than October 31.ADDITIONAL COMPLIANCES S.NO.FORMTYPES OF NBFSDESCRIPTIONDUE DATE1DNBS-05 ReturnRejected NBFC’sTo gather information on the NBFCs that accepted public deposits but had their CoR disallowed.As when COR is rejected by RBI2DNBS09-CRILC SMA DetailsNBFCs-D and NBFCs-NDSI andNBFC-FactorsAll NBFCs-D, NBFCs-NDSI, and NBFCs-Factors with a total exposure of more than 5 crores to a single borrower for the day were disclosed in SMA-2.As soon as the account is designated (de-designated) as SMA-23CKYCRREsWhen disbursing loans or establishing account relationships, every regulated company (including NBFCs) is required to do KYC.10 days after the account relationship date.4CERSAIAll Financials InstitutionsWhile disbursing secured loansIn order to acquire first charge over secured property, as soon as possible5FIU-INDAll regulated EntitiesReport specific transactions to the FIU-IND organisation designated in Rule 3 of the 2005 PMLA Regulations.After determining that the transaction is suspicious, within seven working days of the 15th day of the next month.