Non-Resident Deposits - Comprehensive Single Return (NRD-CSR)(R012): Submission under CIMS Sankalan Portal

A.P. (DIR Series) Circular· A.P. (DIR Series) Circular No. 24· issued 01 Oct 2026taggednot amendingOfficial source page →

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RBI/2026-27/280 A.P. (DIR Series) Circular No. 24 October 01, 2026 To All Authorised Dealers Madam / Sir, Non-Resident Deposits - Comprehensive Single Return (NRD-CSR)(R012): Submission under CIMS Sankalan Portal Attention of banks maintaining Non-Resident Deposits (NRD) Accounts is invited to A.P. (DIR Series) Circular No. 19 dated August 07, 2013 on monthly NRD-CSR return submission through XBRL platform to the Reserve Bank. 2. The NRD-CSR reporting has since moved to Centralised Information Management System (CIMS) Sankalan portal with the submission of March 2024 data in the month of April 2024. The return code of NRD-CSR on the CIMS is R012. The existing formats of NRD-CSR have also been recently rationalised for reporting bank-wise consolidated data under CIMS. The access to submit a return and reporting channel will be managed by RBI. The creation of users to submit the return and access to various options available on the Sankalan portal will be managed by the admin-users of the banks. Accordingly, this circular is being issued in supersession of the A.P. (DIR Series) Circular No. 19 dated August 07, 2013 . 3. The NRD-CSR (R012) return can be submitted to RBI on CIMS through one of the three channels mentioned below: System-to-system integration: The returns will be collected directly from the reporting entities’ ADF server to RBI CIMS server. File upload on Data Portal: Reporting entities can login to CIMS Data collection portal, upload and submit the return specific file. Screen based web form on Data Collection Portal: Reporting entities can login to CIMS data collection portal and key in return specific information in the web form created for the return. 4. The revised NRD-CSR format, maturity codes, record types and the validations checks are provided in the Annex . For monthly NRD-CSR submission on CIMS portal by nodal office of banks, the Reserve Bank has provided the following alternatives: Banks can download the RBI’s NRD-CSR return template and format for screen based submission by logging to the RBI’s CIMS Sankalan portal ( https://sankalan.rbi.org.in ) [Path: CIMS Sankalan Homepage → (enter Username / Password / Captcha and OTP received on registered mobile of entity user) → Downloads → Download Return Template/Taxonomy and Return Format → NRD-CSR → Version Number 11.0.3 → Download Format] and use the same to prepare the data in the .xlsx file as per prescribed format to submit the data in the screen-based file submission module. NRD-CSR return Screen based submission is currently limited to a maximum of 2000 records. Banks can Download RBI prescribed NRD-CSR Return Template/Taxonomy of .xml file preparation for File Upload / System to System based reporting channels from the Downloads → Download Return Template/Taxonomy and Return Format → NRD-CSR → Version Number 11.0.3 → Download Return Template/Taxonomy. Banks are required to prepare NRD-CSR .xml file for data submission as prescribed by RBI and upload the same on RBI’s CIMS portal. 5. The NRD-CSR report may be submitted on or before 10th of the month following the month to which the NRD data pertains. Banks may contact CIMS helpdesk (‘Support’ menu in the homepage) for any further assistance. 6. The directions contained in this circular have been issued under Sections 10(4) and 11(2) of the Foreign Exchange Management Act, 1999 (42 of 1999) and is without prejudice to permissions / approvals, if any, required under any other law. Yours faithfully, (Dr. Aditya Gaiha) Chief General Manager-In-Charge

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Annex to AP (DIR Series) Circular No 24 dated October 01, 2026.
Non-Resident Deposits - Comprehensive Single Return
1.
Format of NRD-CSR

No Column Description
Type

Remarks
1.
Bank Code

3A or 5A
 Bank Working Code for CIMS
(given by RBI)  3 05 characters
for
SCBs
and
Co-operative
banks respectively
2.
Reporting period [of
Stock & flows]
6 N

Month to which NRD data
pertains (YYYYMM format)
3.
Deposit Scheme code
4 A

As per Code Box 1
4.
Account Type
1 A

F for Fixed; R for Recurring;
S for Savings; C for Current A/c
5.
Original Maturity
1 N

As per Code Box 2
6.
Remaining Maturity
1 N

As per Code Box 2
7.
Country (SWIFT code*)
2 A

SWIFT Country code
8.
A/c Currency (SWIFT code#)
3 A

SWIFT Currency code
9.
Record Type Code
2 A

As per Code Box 3
10. Record - Amount
15 N

Amount (in currency of account)
without decimal point
N – Numeric;
A – Alpha-numeric
*Swift Codes as in the Country Master given under Downloads>Download Masters
# Currency Swift Codes as in the Currency List given under Downloads>Download
Please Note: The Return template and taxonomy of NRD CSR Return for screen-based submission /
XML template for .xml file preparation for File Upload/System to System based reporting can be
downloaded from the CIMS (Downloads>Download Return Template>Taxonomy and Return Format)

2.
Details of codes to be used in the NRD-CSR
Code Box-1: Deposit Scheme Code
Sr. No.
Account under the Scheme
Scheme Code
1.
Foreign Currency Non-Resident (FCNR) A/c
FCNR
2.
Non-Resident External (NRE) Rupee Account
NRER
3.
Non-Resident Ordinary (NRO) Rupee Account
NROR

Code Box-2: Maturity Code
Sr. No.
Maturity Classification
Maturity Code
1.
Up to and inclusive of six months
1
2.
Over six months but up to and inclusive of one year
2
3.
Over one year but up to and inclusive of two years
3
4.
Over two years but up to and inclusive of three years
4
5.
Over three years
5
6.
Unallocated (Savings/Current/Unclaimed Accounts)
6
The residual maturity cannot be determined for Savings/Current/Unclaimed Deposit Accounts.
The residual maturity for such cases, should be “unallocated” (Code 6).

Currency Code (SWIFT Code)
INR for NRER/NROR; USD, GBP, EUR, JPY, AUD, CAD, CHF, DKK, HKD, NZD,
SEK, SGD and other freely convertible currencies are permitted for FCNR(B)

Code Box-3: Record_Type Code
No.
Record
Type
Description of data item on the record
Code
1.
Inflows
Fresh inflow from abroad (total)
FI
2.
Amount of interest reinvested
IR
3.
Amount renewed / transfer from other A/c
PR
4.
Local inflow (for NRO Savings A/c)
LI
5.
Outflows
Amount of principal remitted abroad (total)
PA
6.
Amount of interest remitted abroad (total)
IA
7.
Amount of principal remitted locally
PL
8.
Amount of interest remitted locally
IL
9.
Local withdrawals (gifts, tax, donations etc.)
LW
10
Transfers to other A/c including renewals
TR
11
Balance
s
Opening Balance, including unclaimed
OB
12
Closing Balance, including unclaimed
CB
13
Unclaimed Balance
UC
14
Interest Accrued as on end of Reference Month
AI
15
Interest Suspense Balance (Interest Arrears)
SB
3.
Validations

Sl.
No.
Validations
Type * (Fatal
(F)
/ Non-Fatal
(N))

1
Bank Code, N.R. D. Scheme code, Account Type, Country (SWIFT code), A/c
Currency (SWIFT code) and Record - type Code will be validated with their
respective code box / master.
F
2
“Original Maturity” can’t be less than “Residual Maturity”
F
3
The Record Amount cannot be reported with negative value or in decimals (the
amount should be rounded off to nearest integral value).
F
5
For FCNR (B) scheme any freely convertible currencies (except INR) can be
selected.
F
6
For NRE and NRO scheme only INR can be selected.
F
7
For FCNR (B) scheme, the valid Record types are FI, IR, PR, PA, IA, HI, PL, IL,
TR and OB,CB,UC,AI,SB.
F
8
For NRE scheme the valid Record types are FI, IR, PR, PA, IA, PL, IL, LW, TR
and OB,CB,UC,AI,SB.
F
9
For NRO scheme the valid Record types are FI, IR, PR, LI, PA, IA, PL, IL, LW,
TR and OB,CB,UC,AI,SB.
F
10
For FCNR (B) scheme the following consistency check shall be provided for
each currency: CB = OB + INFLOWS (FI+IR+PR) - OUTFLOWS (PA+PL+TR)
N
11
For NRE scheme the following consistency check shall be provided: CB = OB +
INFLOWS(FI+IR+PR) - OUTFLOWS (PA+PL+TR+LW)
N
12
For NRO scheme the following consistency check shall be provided: CB=OB +
INFLOWS(FI+IR+PR+LI) - OUTFLOWS (PA+PL+TR+LW)
N
13
For FCNR and NRE scheme, “Original Maturity” for term deposit cannot have
“Maturity Code” value ‘1’ [code box 2]
F
14.
Duplicate Records (The records are validated for Unique combination of Bank
code, NRD Scheme, Account Type, Original Maturity, Residual Maturity,
Country, Currency and Record - type Code)
F
*Note: For any ‘fatal error’, system shall completely reject the file and record and for ‘non-fatal
error’, the system shall accept the record / file and process. However, in both the cases errors will
be thrown by the system for correction and submission of revised data.

Relates to

Central Goods and Services Tax Act, 2017references
Depositories Act, 1996references
Foreign Exchange Management Act, 1999references
Goods and Services Tax (Compensation to States) Act, 2017references
Income-tax Act, 1961references
Income-tax Act, 2025references
Integrated Goods and Services Tax Act, 2017references
Securities Contracts (Regulation) Act, 1956references
Securities and Exchange Board of India Act, 1992references
The Companies Act, 2013references
Union Territory Goods and Services Tax Act, 2017references

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