NBFC-FMRhighReserve Bank of India

NBFC-FMR — Fraud Monitoring Return

Quarterly report of frauds to the Reserve Bank. Individual frauds above the prescribed threshold must be reported separately within 21 days of detection.

Due
15th, 1 month after quarter end
Frequency
Quarterly
If it lapses
Monetary penalty for delayed or suppressed fraud reporting — ₹5,00,000
Statutory reference
Master Direction — Monitoring of Frauds in NBFCs

Who has to file it

Every one of these has to hold before NBFC-FMR binds an entity:

  • RBI-registered NBFC
  • Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL)
Filed on:
RBI CIMS
Usually owned by:
Accountant
Typical effort:
3 hours

Common questions

When is NBFC-FMR due?
15th, 1 month after quarter end. It falls due every quarter.
Who has to file NBFC-FMR?
It applies to RBI-registered NBFC and Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL).
What is the penalty for filing NBFC-FMR late?
Monetary penalty for delayed or suppressed fraud reporting — ₹5,00,000
Where is NBFC-FMR filed?
RBI CIMS.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other RBI — NBFC obligations