| S.No. | Return Name | Return Description | Frequency | Department Concerned | Reporting Entity required to submit the return * | Details of Related Circulars | Reporting Format |
|---|
| 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 |
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| 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 |
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| 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 |
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| 4 | Form ECB | To obtain Loan Registration Number (LRN) for ECB | Before draw down of ECB | DSIM | Borrower through the designated AD bank | Master Direction – Reporting under Foreign Exchange Management Act, 1999 |  704 kb |
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| 5 | FETERS (R-return) | Foreign exchange transactions of banks in India | Fortnightly | DSIM | AD Category - I Banks | A.P. (DIR Series) Circular No. 50 dated February 11, 2016 | | 8 kb |
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| 6 | BAL statement | Foreign currency balances of Authorized Dealers and rupee balances of non-resident banks | Fortnightly | DSIM | AD Category - I Banks | RBI/2014-2015/12 Master Circular No. 5/2014-15 (Updated as on March 31, 2015) | | 12 kb |
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| 7 | 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 received FDI and/ or made overseas investment | RBI/2010-11/427 A.P. (DIR Series) Circular No. 45 dated March 15, 2011 | | 136 kb |
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| 8 | 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 |
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| 9 | Data on facilities to NRI / PIOS foreign nationals - liberalization | Details of persons with Indian origin | Monthly | FED | AD Category - I Banks | A.P (DIR Series) Circular No. 106 dated February 18, 2014 | | 32 kb |
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| 10 | Details of remittances made by NRO account | Remittances made out of NRO accounts up to 1 million USD per calendar year - Facilities to NRIs/PIOs and foreign nationals - liberalisation | Monthly | FED | AD Category - I Banks | Part VI of Annex I of Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 1284 kb |
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| 11 | Form ODI (Part I to III) | Form ODI (Part I and IV) | Form ODI Part II- Annual, Others As and when | FED | AD Category - I Banks | A.P. (DIR Series) circular no. 62 dated April 13, 2016 | | 460 kb |
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| 12 | ESOP reporting | Reporting of Employee Stock Options (ESOPs]/sweat equity shares/ shares issued on exercise of stock options to the non-resident employees under ESOP scheme. (Annual as on March) | Annual | FED | Indian company | Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 460 kb |
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| 13 | Investment by mutual fund in overseas securities | Investment by mutual fund in and securities. The details being captured in the online OID Application | Monthly | FED | AD Category - I Banks | Master Direction – Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad RBI/FED/2015-16/10 FED Master Direction No. 15/2015-16 January 1, 2016 | | 460 kb |
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| 14 | Reporting of portfolio investments by Indian companies | Reporting of portfolio investments by Indian companies. The details being captured in the online OID Application. | Monthly | FED | AD Category - I Banks | Master Direction – Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad RBI/FED/2015-16/10 FED Master Direction No. 15/2015-16 January 1, 2016 | | 460 kb |
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| 15 | FLM-8 (Sale and purchase of foreign currency notes) | Summary statement of sale and purchase of foreign currency notes | Monthly | FED | FFMCs/non-bank ADs Category-II | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 1284 kb |
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| 16 | List of equity and convertible debentures (LECFII) | Statement of purchases / sales of shares / debentures made on behalf of FIIs under portfolio investment scheme | Daily | FED | AD Category - I Banks | As per regulation 5(2) and 5(2A) of Foreign Exchange Management (Transfer or issue of security by a person resident outside India) Regulations , 2000 dated May 3 , 2000 and as amended from time to time | | 841 kb |
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| 17 | Liberalised Remittance Scheme | Liberalised Remittance Scheme of USD 2,50,000 for resident individuals | Monthly | FED | AD Category - I Banks | A. P. (DIR Series) Circular No. 07, dated June 17, 2021 | | 1797 kb |
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| 18 | 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 |
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| 19 | 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 |
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| 20 | Issuance of guarantee for Trade Credit | Guarantees issued | Quarterly | FED | AD Category - I Banks | A. P. (DIR Series) Circular No. 20 dated March 13, 2018. |  13 kb |
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| 21 | 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 |
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| 22 | Details of guarantee availed and invoked of from non-resident entities | non-resident guarantee for fund based and non-fund based facilities (such as Letters of Credit/guarantees/Letter of Undertaking (LoU) /Letter of Comfort (LoC) ) entered into between two persons resident in India | Quarterly | FED | AD Category - I Banks | A.P.(DIR Series) Circular No.20 dated August 29, 2012 | | 29 kb |
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| 23 | Investment by AIF/ VCF/ DVCF in overseas securities | Reporting of VCF/ AIF/ DVCF made by the Indian companies. The details being captured in the online OID Application. | Monthly | FED | AD Category - I Banks | A.P. (DIR Series) circular no. 62 dated April 13, 2016 | | 460 kb |
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| 24 | LO/BO/PO | Consolidated list of all the Branch Office (BO)/ Liaison Office (LO) / Project Office (PO) opened and closed by them during a month | Quarterly | FED | AD Category - I Banks | Master Direction – Reporting under Foreign Exchange Management Act, 1999 | | 1172 kb |
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| 25 | Foreign Exchange Turnover (FTD) | Foreign Exchange Turnover- Client and Interbank in Spot, Swaps and Forwards (including cancellations) | Daily | 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 | | 40 kb |
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| 26 | Gaps, Position, and Cash Balances (GPB) | Gaps of foreign currency, net open exchange positions and cash balances | Daily | 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 | | 486 kb |
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| 27 | 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 | Master Direction - Risk Management and Inter-Bank Dealings RBI/FMRD/2016-17/31 FMRD Master Direction No. 1/2016-17 July 5, 2016 | | 10 kb |
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| 28 | 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 | 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 |
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| 29 | Outstanding Foreign Currency Borrowings (OFCB) | Total outstanding foreign currency borrowings under all categories | Monthly | 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 | | 38 kb |
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| 30 | 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 |
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| 31 | List of Offices/Branches of AD Bank Maintaining Rupee Accounts of Non-Resident Banks | List of all offices/branches, of an AD bank, which are maintaining Rupee accounts of non-resident banks | Annually | 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 | | 10 kb |
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| 32 | 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 | 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 |
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| 33 | Report 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 (SCBs, SFBs)/ Quarterly(LABs) | DoS | SCB, Local Area Banks and Small Finance Banks | DOS.PS.SRS.Bks.01/ 15.02.800/94-95 dated February 28, 1995
DBS.No.BC.OSMOS.3/ 33.01.021/2001-02 dated September 28, 2001 | | 265 kb |
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| 34 | Report of Commodity Hedging in Overseas Market (w.e.f April 01, 2018) | Report of Commodity Hedging in Overseas Market | Quarterly | FMRD | AD Cat-1 Banks | RBI/2017-18/138 A.P. (DIR Series) Circular No. 19 Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions March 12, 2018 | | 415 kb |
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| 35 | 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 – daily reporting of transactions | | 240 kb |
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| 36 | 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 |
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| 37 | 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 |
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| 38 | 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 |
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| 39 | 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 |
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| 40 | 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 |
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| 41 | 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 |
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| 42 | ESOP | To report issue of ESOPs by an indian company to its non-resident employees | Within 30 days from the date of issue of ESOPs | FED | Indian company | Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 | | 470 kb |
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| 43 | 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 |
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| 44 | 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 |
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| 45 | 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 |
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| 46 | 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 |
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| 47 | 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 |
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| 48 | 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) will be captured | Monthly | DSIM/FED | All Category-I Authorised Dealer Banks | A.P. (DIR Series) Circular No.13 dated March 25, 2021 | | 272 kb |
|
| 49 | Foreign currency account/s in India with AD Category-I banks | Foreign currency account/s in India with AD Category-I banks | Quarterly | FED | FFMCs/non-bank ADs Category-II | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 1288 kb |
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| 50 | Amount of foreign currency written off during the financial year | Amount of foreign currency written off during the financial year | Yearly | FED | FFMCs/non-bank ADs Category-II | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 1288 kb |
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| 51 | RMC-F | Form regarding appointment of franchisees | As and when new franchisee agreements are entered into | FED | AD Category – I Bank / AD Category - II/ FFMC | Master Direction – Reporting under Foreign Exchange Management Act, 1999 RBI/FED/2015-16/13 FED Master Direction No.18/2015-16 January 1, 2016 | | 1288 kb |
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| 52 | Collateral held under MTSS | Collateral held under MTSS | Half Yearly | 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 | | 1288 kb |
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| 53 | Overseas Principal-Indian Agent wise list of sub-agents (MTSS) | Overseas Principal-Indian Agent wise list of sub-agents | On appointment | 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 | | 1288 kb |
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| 54 | Reporting of NCD defaults | Defaults of NCDs having original maturity upto one year need to be reported | As and when NCDs with original maturity upto one year are defaulted | FMRD | Debenture Trustees | Master Direction on Money Market Instruments: Call/Notice Money Market, Commercial Paper, Certificates of Deposit and Non-Convertible Debentures (original maturity up to one year) dated July 07, 2016 and the circular FMD.MSRG.49/02.13.016/2010-2011 dated July 28, 2010. | | 24 kb |
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| 55 | Quarterly reporting of NCDs outstanding | Outstanding NCDs of original maturity upto one year, are to be reported on a quarterly basis | Quarterly | FMRD | Debenture Trustees | Master Direction on Money Market Instruments: Call/Notice Money Market, Commercial Paper, Certificates of Deposit and Non-Convertible Debentures (original maturity up to one year) dated July 07, 2016 and the circular FMD.MSRG.49/02.13.016/2010-2011 dated July 28, 2010. | | 25 kb |
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| 56 | Details of Online Payment Gateway Service Providers (OPGSP) arrangements | Details of Online Payment Gateway Service Providers (OPGSP) arrangements | As an when AD bank gets into an arrangement with OPGSP (Format not prescribed) | FED | AD Category I Bank | A.P. (DIR Series) Circular No.17 dated November 16, 2010 | |
| 57 | 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. | |
| 58 | 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 | |
| 59 | Reporting of NCD issuances | Issuances of NCDs having original maturity upto one year need to be reported | As and when NCDs with original maturity upto one year are issued | FMRD | Debenture Trustees | Master Direction on Money Market Instruments: Call/Notice Money Market, Commercial Paper, Certificates of Deposit and Non-Convertible Debentures (original maturity up to one year) dated July 07, 2016 and the circular FMD.MSRG.49/02.13.016/2010-2011 dated July 28, 2010. | | 24 kb |
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* 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 |