The return consists of two parts, viz., Part A (BSR-1A) and Part B (BSR-1B). It should be ensured that both parts of the return are sent together with all pages intact. In case there are no figures to report in Part A or in Part B or in both, a ‘Nil’ return in the prescribed proforma is to be submitted.

2. Reference Date : The reference date of the survey is 31st March of every year. The year to which the return relates should be indicated at the appropriate place on all pages.

3. Name and Address : Name of the bank and name and address of the branch/office should be clearly reported on each page in the space provided for the purpose.

4. Uniform branch code : The uniform branch code allotted by the DESACS of Reserve Bank of India to each branch/office must be indicated on each page of the return in the place provided. At present, the branch code consists of two parts, viz., Part I and Part II, both parts consisting of seven digits each. It is essential for the branch/office to indicate both Part I and Part II codes on all pages of the return. The branch/office should use a rubber stamp giving the uniform code number (both Part I and Part II) allotted by the Reserve Bank of India. Please note that any other code given to the branch should not be reported here. Ensure that correct branch code has been given on all pages of BSR-1A and BSR-1B.

5. Overwriting : In case any code/figure is illegible or overwritten, the same should be strike off and re-written clearly.

6. Legibility of figures : The original copy of the return should be sent to Reserve Bank of India. In case, despatch of a duplicate copy becomes unavoidable, ensure that all figures and words are clear and that no part of the return is omitted or mutilated.

7. Special characters such as stroke (/), colon (:), equal to sign (=), decimal point (.), Comma (,), per cent sign (%), rupee sign (Rs.or /-) etc., should not be recorded in any of the columns. ‘Nil’ should be indicated by a dash (-). Decimal point (.) will appear only in the case of interest rate (column 10 of BSR-1A).

8. Ditto indicated by double comma or vertical strokes sometimes looks like the number 11. Therefore, adequate care should be taken to either repeat the figure or indicate ditto by the word ';— do —';.

9. In each column, one and only one code is to be reported. Care should be taken to record the most appropriate code for each account.