| S.No. | Return Name | Return Description | Frequency | Department Concerned | Reporting Entity required to submit the return * | Details of Related Circulars | Reporting Format | Reporting Mode |
|---|
| 1 | Form TC | Compilation of short term credit extended for imports and payments thereof | Monthly | DEPR | ADs | RBI/2004/154 A.P.(DIR Series) Circular No. 87 dated April 17, 2004
|  24 kb |
| Digital |
| 2 | Yen holdings of Government of India | International investment position | Monthly | DEPR | AD Category - I Banks & Authorised Banks | Master Direction - External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by ADs and Persons other than ADs | | 9 kb |
| CIMS |
| 3 | NRD-CSR | Non-resident deposits comprehensive single return on NR/FCNR deposits and their transactions in a month | Monthly | DSIM | All Banks Authorised to deal in Foreign Exchange | Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 30 kb |
| CIMS |
| 4 | Form ECB 1 | For providing details of the ECB and obtaining LRN | Before drawdown of ECB. | FED | Borrower through the designated AD Category-I Bank | Foreign Exchange Management (Borrowing and Lending) Regulations, 2018
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 49 kb |
| Digital |
| 5 | Revised Form ECB 1 | For reporting any change in previously reported ECB parameters in ‘Form ECB 1’ | Within 7 calendar days from the end of month in which changes to ECB parameters was given effect. | FED | Borrower through the designated AD Category-I Bank | Foreign Exchange Management (Borrowing and Lending) Regulations, 2018
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 49 kb |
| Digital |
| 6 | Form ECB 2 | For reporting receipt of ECB proceeds and debt servicing | Within 7 calendar days from the end of month in which the proceeds were received or debt servicing was undertaken. | FED | Borrower through the designated AD Category-I Bank | Foreign Exchange Management (Borrowing and Lending) Regulations, 2018
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 40 kb |
| Digital |
| 7 | FETERS (R-return) | Foreign exchange transactions of banks in India | Fortnightly | DSIM | AD Category - I Banks and IFSC Banking Units (IBUs)** | A.P. (DIR Series) Circular No. 50 dated February 11, 2016
A.P. (DIR Series) Circular No. 25, dated March 20, 2019 | | 9 kb |
| BoP/ FETERS |
| 8 | BAL statement | Foreign currency balances held abroad and balances held in Non-Resident accounts of overseas branches and correspondents | Fortnightly | DSIM | AD Category - I Banks and IBUs** | A .P. (DIR Series) Circular No. 3, dated August 10, 2017 | | 10 kb |
| BoP/ FETERS |
| 9 | FLA - Return | Annual return on Foreign Liabilities and Assets (FLA) - under FEMA. Market value of FDI / ODI by equity / debt including FATS. | Annual | DSIM | All India resident companies which have outstanding FDI and/ or ODI in their balance sheet as the end of the latest financial year. | RBI/2018-19/226 A.P. (DIR Series) Circular No. 37 dated June 28, 2019 |  1159 kb |
| FLAIR |
| 10 | FII Weekly | inflow/ of outflow of foreign funds on account of investment by FIIs/FPIs in the Indian capital market | Weekly | FED | AD Category - I Banks | Email instructions to identified banks | | 12 kb |
| CIMS |
| 11 | Details of remittances made by NRO account | Statement indicating the details of remittances made by NRIs/PIOs Foreign Nationals out of the NRO accounts for the month ended | Monthly | FED | AD Category - I Banks | Part VI of Annex I of Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 1284 kb |
| CIMS |
| 12 | FLM-8 (Sale and purchase of foreign currency notes) | Statement of purchases and sales of foreign currency notes | Monthly | FED | FFMCs/non-bank ADs Category-II | Master Direction – Reporting under Foreign Exchange Management Act, 1999 (Updated as on June 24, 2026) | | 640 kb |
| AP-Connect |
| 13 | LEC-FII and LEC-NRI | Statement of purchases / sales of equity instruments made by FPIs/NRIs on a recognised stock exchange in India or on an international exchange. | Daily | FED | AD Category - I Banks | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | Digital |
| 14 | Remittances under RDA (E-statement) | To know the inflow received under RDA | Quarterly | FED | AD Category - I Banks | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 39 kb |
| CIMS |
| 15 | Quantum of remittance received under MTSS | Quantum of remittance received under MTSS | Quarterly | FED | Indian Agents under Money Transfer Service Scheme | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 33 kb |
| CIMS |
| 16 | Issuance of guarantee for Trade Credit | Guarantees issued | Quarterly | FED | AD Category - I Banks | A. P. (DIR Series) Circular No. 10 dated December 22, 2023 |  13 kb |
| CIMS |
| 17 | Import of gold by EOUs, units in SEZ/EPZ and nominated agencies | Import of gold | Monthly/ Half Yearly | FED | AD Category - I Banks | Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 82 kb |
| CIMS |
| 18 | LO/BO/PO opened and closed during the month | Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by the AD bank during a month | Monthly | FED | AD Category - I Banks | Master Direction – Reporting under Foreign Exchange Management Act, 1999 (Updated as on June 24, 2026) | | 250 kb |
| CIMS |
| 19 | Foreign Exchange Turnover (FTD) | Foreign Exchange Turnover- Client and Interbank in Spot, Swaps and Forwards (including cancellations) | Daily | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 40 kb |
| CIMS |
| 20 | Gaps, Position, and Cash Balances (GPB) | Gaps of foreign currency, net open exchange positions and cash balances | Daily | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 486 kb |
| CIMS |
| 21 | Exposure in Foreign Exchange and Amount of Exposure Hedged | Consolidated information relating to exposures of corporates in foreign currency | Quarterly | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 12 kb |
| CIMS |
| 22 | FCY-Rupee Option Transactions | Option Transaction Report, Option Position Report, Change in Portfolio Delta Report and Strike Concentration Report | Weekly | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 11 kb |
| CIMS |
| 23 | Outstanding Foreign Currency Borrowings (OFCB) | Total outstanding foreign currency borrowings under all categories | Monthly | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 38 kb |
| CIMS |
| 24 | Holding of Foreign Currencies | Statement in form BAL giving details of holding of all foreign currencies by AD Bank | Fortnightly | FMRD | Authorised Dealer Category - I Banks | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 81 kb |
| CIMS |
| 25 | Suspicious Transactions undertaken by Non-Resident Importer/Exporter | Doubtful transactions involving frequent cancellation of hedge transactions and / or the underlying trade transactions. | Quarterly | FMRD | Authorised Dealer Category-I Banks and Standalone Primary Dealers authorised as Authorised Dealer Category-III | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 11 kb |
| CIMS |
| 26 | Return on Asset Liability and Off-Balance Sheet Exposures (ALE) | The ALE return contains the granular breakup of Assets and liability items along with details regarding off balance sheet and derivative exposures. | Monthly and Quaterly - SCBs (excluding RRBs and Payment Banks)
Quaterly - LABs | DoS | All SCBs (excluding RRBs and Payment Banks) and LABs | Reserve Bank of India (Commercial Banks – Supervisory Returns) Directions, 2026
Reserve Bank of India (Small Finance Banks - Supervisory Returns) Directions, 2026
Reserve Bank of India (Local Area Banks - Supervisory Returns) Directions, 2026 | | 262 kb |
| CIMS |
| 27 | Report of Commodity Hedging in Overseas Market (i.e. April 01, 2018) | Report of Commodity Hedging in Overseas Market | Quarterly | FMRD | Authorised Dealer Category-I Banks | Master Direction – Foreign Exchange Management (Hedging of Commodity Price Risk and Freight Risk in Overseas Markets) Directions, 2022 (Updated as on April 15, 2024) | | 87 kb |
| CIMS |
| 28 | Liberalised Remittance Scheme | Liberalised Remittance Scheme of USD 2,50,000 for resident individuals | Daily | FED | AD Category - I Banks | Liberalised Remittance Scheme (LRS) for Resident Individuals-
Discontinuation of Reporting of monthly return | | 20 kb |
| CIMS |
| 29 | FC-GPR | To report issue of equity instruments by an Indian company to non-resident investors | Within 30 days from the date of issue Indian company | FED | Indian company | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 660 kb |
| FIRMS |
| 30 | FC-TRS | To report transfer of equity instruments between resident and non-resident. | Within 60 days from the date of transfer or date of remittance whichever is earlier | FED | Transferor/Transferee/ Investee indian company with onus on the resident transferor/transferee | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 591 kb |
| FIRMS |
| 31 | LLP-I | To report receipt of capital contribution/ acquisition of profit shares in an LLP to a non-resident investor | Within 30 days from the date of remittance. | FED | LLP | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 445 kb |
| FIRMS |
| 32 | LLP-II | To report transfer of capital contribution/ profit shares between a resident and a non-resident | Within 60 days from the date of remittance | FED | Transfereor/transferee/ investee LLP with onus on the resident transferor/transferee | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 728 kb |
| FIRMS |
| 33 | CN | To report issue of Convertible Notes by a start-up company to non-resident investor or transfer of convertible notes between a resident and a non-resident. | For issue :Within 30 days from the date of issue
For transfer: Within 30 days from the date of transfer | FED | For issue: Indian Start-up company
For transfer: Resident transferor/transferee | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 382 kb |
| FIRMS |
| 34 | DRR | To report issue of Depository receipts (ADRs/GDRs) by an Indian company | Within 30 days from date of close of issue. | FED | Domestic custodian | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 430 kb |
| FIRMS |
| 35 | DI | To report downstream investment made by an indian company in another indian company resulting in indirect foreign investment in the investee indian company. | Within 30 days from the date of allotment of equity instruments | FED | Investor Indian company | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 490 kb |
| FIRMS |
| 36 | InVI | To report issue of units by an investment vehicle against the foreign inflow received in its corpus. | Within 30 days from the date of issue of units | FED | Investment Vehicle | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 175 kb |
| FIRMS |
| 37 | Reporting of Long term Advance | Reporting of Long term Advance of USD 100 million & more alongwith Progress Report to be submitted by Authorised Dealer Bank on utilization of Long term export Advances | Yearly | FED | AD Category - I Banks | RBI/2013-14/597 A.P. (DIR Series) Circular No.132 dated May 21, 2014 Export of Goods - Long Term Export Advances | | 118 kb |
| Hardcopy |
| 38 | Statement on default in MTT | Statement on default in Merchanting Trade Transactions (MTT) | Half-yearly | FED | AD Category - I Banks | RBI/2013-14/452
A.P. (DIR Series) Circular No.95 dated January 17, 2014 Merchanting Trade Transactions and RBI/2013-14/545
A.P. (DIR Series) Circular No.115 dated March 28, 2014 Merchanting Trade Transactions- Revised guidelines | | 98 kb |
| Hardcopy |
| 39 | FETERS – Cards Return | Details of international transactions using credit card / debit card /unified payment interface (UPI) along with their economic classification (merchant category code – MCC) | Monthly | DSIM | AD Category - I Banks | A.P. (DIR Series) Circular No.13, dated March 25, 2021 | | 238 kb |
| BoP/ FETERS |
| 40 | Overseas Principal-Indian Agent wise list of sub-agents (MTSS) | Overseas Principal-Indian Agent wise list of sub-agents | Quarterly | FED | Indian Agents under Money Transfer Service Scheme | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 12 kb |
| APConnect for FFMCs / Non-bank AD Category-II. Hardcopy/Digital for others. |
| 41 | Quarterly Reporting of NCDs outstanding and the particulars of default in repayment of NCD | Outstanding amount of NCDs and the particulars of default in repayment of NCDs having original maturity upto one year need to be reported on a quarterly basis | Quarterly | FMRD | Debenture Trustees | Master Direction – Reserve Bank of India (Commercial Paper and Non-Convertible Debentures of original or initial maturity upto one year) Directions, 2024 | | 133 kb |
| Digital |
| 42 | Extension of time in respect of clean credit for import of rough, cut and polished diamonds | Extension of time in respect of clean credit for import of rough, cut and polished diamonds | Half-yearly (Format not prescribed) | FED | AD Category I Bank | AP (DIR Series) Circular No.57 dated March 31, 2016. | | Hardcopy |
| 43 | Advance remittances made for import of rough diamonds without a bank guarantee or standby letter of credit, where the amount of advance payment is equivalent to or exceeds USD 5,000,000 | Advance remittances made for import of rough diamonds without a bank guarantee or standby letter of credit, where the amount of advance payment is equivalent to or exceeds USD 5,000,000/- | Half-yearly (as per format annexed to the circular) | FED | AD Category I Bank | A.P. (DIR Series) Circular No.116 dated April 01, 2014 | | Hardcopy |
| 44 | Form FC | Return on Overseas Direct Investment (ODI)/ financial commitment/ restructuring/ disinvestment in a foreign entity | As and when | FED | Person resident in India making ODI to submit to AD bank. The bank has to submit to RBI. | Master Direction - Overseas Investment dated July 24, 2024 | | 58 kb | | 315 kb |
| OI Portal |
| 45 | Form APR | Return on financial position and share-holding pattern of the foreign entity, repatriation if any, and details of step-down subsidiaries | Annual | FED | Person resident in India which has made ODI to submit to AD bank. The bank has to RBI. | Master Direction - Overseas Investment dated July 24, 2024 | | 26 kb | | 170 kb |
| OI Portal |
| 46 | Form OPI | Return on portfolio investment by Indian companies/ Resident individuals by way of ESOP/ employee benefit schemes/ mutual funds/ alternative investment funds/ venture capital funds | Half- yearly | FED | Person resident in India | Master Direction - Overseas Investment dated July 24, 2024 | | 26 kb | | 144 kb |
| |
| 47 | Details of the outstanding Certificates of Deposits (CDs) | Details of outstanding CDs held with depositories in the dematerialised form | Fortnightly | FMRD | Depositories | Master Direction – Reserve Bank of India (Certificate of Deposit) Directions, 2021 dated June 4, 2021 | | 11 kb |
| Digital |
| 48 | Information about New Directors/ Change of Directors of the FFMC / non-bank AD Category – II | Information about New Directors/ Change of Directors of the FFMC / non-bank AD Category – II | As and when necessary | FED | FFMCs/non-bank ADs Category-II | Master Direction – Reporting under Foreign Exchange Management Act, dated January 1, 2016 | | 164 kb |
| Digital / Hard copy |
| 49 | Any action initiated by Directorate of Enforcement (DoE) / Directorate of Revenue Intelligence (DRI) or any other law enforcing authorities against the FFMCs/ non-bank ADs Category II or its directors | Any action initiated by Directorate of Enforcement (DoE) / Directorate of Revenue Intelligence (DRI) or any other law enforcing authorities against the FFMCs/ non-bank ADs Category II or its directors | Within one month of such action | FED | FFMCs/non-bank ADs Category-II | Master Direction - Money Changing Activities dated, January 1, 2016 | | Digital / Hard copy |
| 50 | Annual audited balance sheet along with a certificate from statutory auditors regarding the NOF as on the date of the balance sheet | Annual audited balance sheet along with a certificate from statutory auditors regarding the NOF as on the date of the balance sheet | Latest by October 31 of the year concerned | FED | FFMCs/non-bank ADs Category-II | Master Direction - Money Changing Activities dated, January 1, 2016 | | Digital / Hard copy |
| 51 | Annual review note on the vostro accounts of the Exchange Houses maintained under the Rupee/ Foreign Currency Drawing Arrangements (RDAs/ FcyDAs) | Annual review note on the vostro accounts of the Exchange Houses maintained under the Rupee/ Foreign Currency Drawing Arrangements (RDAs/ FcyDAs) | Annually | FED | AD Category - I Banks | Master Direction – Reporting under Foreign Exchange Management Act, dated January 1, 2016 | | Digital / Hard copy |
| 52 | Commencement of operations of the company/ new branch of the company | Commencement of operations of the company/ new branch of the company | As and when necessary | FED | FFMCs/non-bank ADs Category-II | Master Direction - Money Changing Activities dated, January 1, 2016 | | Digital / Hard copy |
| 53 | Report on transactions in gold derivatives in exchanges | Report on transactions undertaken to hedge price risk of gold in exchanges at International Financial Services Centres and outside India | Quarterly | FMRD | Authorised Dealer Category - I Banks | Reporting Platform for transactions undertaken to hedge price risk of gold - FMRD.FMD.No.08/02.03.185/2024-25 dated December 27, 2024 | | 14 kb |
| Digital |
| 54 | Report by Entities Authorised to Operate Electronic Trading Platforms by the Reserve Bank | Report on the functioning of the Electronic Trading Platforms Authorised by the Reserve Bank | Quarterly | FMRD | Operators of the Electronic Trading Platform | Master Direction – Reserve Bank of India (Electronic Trading Platforms) Directions, 2025 - FMRD.MIOD.No.02/14.03.027/2025-26 dated June 16, 2025 | | 33 kb |
| Digital |
| 55 | Form ESOP | A regulatory report filed by Indian companies with the Reserve Bank of India (RBI) for issuing Employee Stock Options to non-resident employees, usually within 30 days of grant, via the FIRMS portal | Within 30 days of grant of stock options | FED | Indian company | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 80 kb |
| FIRMS |
| 56 | Details of the outstanding Commercial Papers (CPs) and Non-Convertible Debentures (NCDs) | Details of outstanding CPs and NCDs held with depositories in the dematerialised form | Fortnightly | FMRD | Depositories | Master Direction – Reserve Bank of India (Commercial Paper and Non-Convertible Debentures of original or initial maturity upto one year) Directions, 2024 | | 106 kb |
| Digital |
| 57 | Form GRN Issue | For reporting issuance of Guarantee | On a quarterly basis within 15 calendar days from the end of the respective quarter | FED | The person having the obligation to report the guarantee through AD bank | Foreign Exchange Management (Guarantees) Regulations, 2026
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 38 kb |
| CIMS |
| 58 | Form GRN Modification | For reporting any subsequent change in guarantee terms, namely - guarantee amount, extension of period or pre-closure | On a quarterly basis within 15 calendar days from the end of the respective quarter | FED | The person having the obligation to report the guarantee through AD bank | Foreign Exchange Management (Guarantees) Regulations, 2026
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 23 kb |
| CIMS |
| 59 | Form GRN Invocation | For reporting invocation of guarantee. | On a quarterly basis within 15 calendar days from the end of the respective quarter | FED | The person having the obligation to report the guarantee through AD bank | Foreign Exchange Management (Guarantees) Regulations, 2026
Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 32 kb |
| CIMS |
| 60 | List of franchisees | List of Franchisees appointed by Authorised Persons | Quarterly | FED | AD Category – I Bank / AD Category - II/ FFMC | Master Direction – Reporting under Foreign Exchange Management Act, 1999 (Updated as on June 24, 2026) | | 145 kb |
| Hardcopy |
| 61 | FX- Transactions- Retail platform | The distribution of customer transactions (across FX-Retail, other electronic trading platforms and other channels) and the fees charged by them | Quarterly | FMRD | AD Category – I - Banks | Rollout of the foreign exchange trading platform for retail participants – FX-Retail | | 9 kb |
| CIMS |
* Notes
SCBs: Scheduled Commercial Banks
RRBs: Regional Rural Banks
SFBs: Small Finance Banks
PBs: Payment Banks
LABs: Lead Area Banks
AIFIs: All India Financial Institutions
ADs: Authorised Dealers
IP Agents: Issuing and Paying Agents
NBFCs: Non-Banking Financial Companies
RNBCs: Residuary Non-Banking Companies
NBFC-D: Non-Banking Financial Companies- Deposit Taking
NBFC-ND-SI: Non-Banking Financial Companies- Non-Deposit Taking-Systemically Important
UCBs: Urban Cooperative Banks
StCBs: State / Central Co-operative Banks
DCCBs: District Central Co-operative Banks
CICs: Credit Information Companies
AMCs: All Authorised Money Changers
FFMCs: Full Fledged Money Changers
MTSS: Money Transfer Service Scheme
WLAs: White label ATMs
PDs: Primary Dealers
SIDBI: Small Industries Development Bank of India
@ Master Directions will be issued soon
** IFSC Banking Units (IBUs) report as per circular issued by IFSCA (International Financial Services Centre Authority). |