NRD-CSR return on non-resident deposits to be filed on RBI’s CIMS Sankalan portal as return R012; 2013 XBRL circular superseded
RBI has issued a fresh circular on the monthly Non-Resident Deposits – Comprehensive Single Return (NRD-CSR). The return, code R012, is filed on the CIMS Sankalan portal through one of three channels, on or before the 10th of the following month. The circular supersedes A.P. (DIR Series) Circular No. 19 of 7 August 2013, which provided for filing on the XBRL platform.
Key facts
- In force
- Circular dated 1 October 2026; return due by the 10th of the following month
- Who it affects
- Banks maintaining Non-Resident Deposit accounts (authorised dealers), their nodal offices and reporting teams
- What it is
- Action needed
- Section
- FEMA & RBI
- Published
- 1 October 2026
In 30 seconds
- A.P. (DIR Series) Circular No. 24 (RBI/2026-27/280) is dated 1 October 2026 and applies to banks maintaining Non-Resident Deposit accounts.
- NRD-CSR reporting moved to the Centralised Information Management System (CIMS) Sankalan portal with March 2024 data, submitted in April 2024. The return code is R012.
- Three channels: system-to-system integration, file upload on the data portal, or a screen-based web form.
- Screen-based submission is currently limited to a maximum of 2,000 records.
- The return is due on or before the 10th of the month following the month to which the data pertains.
- The formats have been rationalised for reporting bank-wise consolidated data; the revised format, maturity codes, record types and validation checks are in the Annex to the circular.
हिंदी में सार
RBI ने A.P. (DIR Series) Circular No. 24 (1 अक्टूबर 2026) जारी कर बताया है कि Non-Resident Deposits की मासिक रिटर्न NRD-CSR अब CIMS Sankalan पोर्टल पर रिटर्न कोड R012 के रूप में भरी जाती है; XBRL वाला 7 अगस्त 2013 का सर्कुलर अब निरस्त (superseded) है। रिटर्न तीन तरीक़ों से भेजी जा सकती है — system-to-system, फ़ाइल अपलोड या स्क्रीन-आधारित फ़ॉर्म (अधिकतम 2,000 रिकॉर्ड)। रिटर्न अगले महीने की 10 तारीख़ तक जमा करनी है।
Before and now
Through the XBRL platform, under A.P. (DIR Series) Circular No. 19 dated 7 August 2013.
On the CIMS Sankalan portal as return R012, under A.P. (DIR Series) Circular No. 24 dated 1 October 2026, which supersedes the 2013 circular.
What the circular does
Banks that maintain Non-Resident Deposit (NRD) accounts send a monthly return to the Reserve Bank of India called the Non-Resident Deposits – Comprehensive Single Return (NRD-CSR). Under A.P. (DIR Series) Circular No. 19 dated 7 August 2013, it was submitted through the XBRL platform.
By A.P. (DIR Series) Circular No. 24 dated 1 October 2026 (RBI/2026-27/280), RBI records that this reporting has since moved to the Centralised Information Management System (CIMS) Sankalan portal — beginning with the March 2024 data submitted in April 2024 — and that the return code on CIMS is R012. The existing NRD-CSR formats have also been recently rationalised for reporting bank-wise consolidated data. The new circular is issued in supersession of the 2013 circular.
Who manages access
- Access to submit a return, and the reporting channel, will be managed by RBI.
- Creation of users to submit the return, and their access to the options on the Sankalan portal, will be managed by the admin-users of the banks.
Three ways to submit
| Channel | How it works |
|---|---|
| System-to-system integration | The return is collected directly from the reporting entity’s ADF server to the RBI CIMS server |
| File upload on the data portal | The reporting entity logs in to the CIMS data collection portal, uploads and submits the return-specific file |
| Screen-based web form | The reporting entity logs in to the CIMS data collection portal and keys in the information in the web form created for the return |
Templates and formats
The revised NRD-CSR format, maturity codes, record types and validation checks are given in the Annex to the circular. For the monthly submission by the nodal office of a bank, RBI has provided two alternatives on the Sankalan portal (https://sankalan.rbi.org.in), under Downloads → Download Return Template/Taxonomy and Return Format → NRD-CSR → Version Number 11.0.3:
- Screen-based submission: download the return template and format, and prepare the data in an .xlsx file in the prescribed format. This route is currently limited to a maximum of 2,000 records.
- File upload / system-to-system: download the return template / taxonomy for .xml file preparation, prepare the NRD-CSR .xml file as prescribed by RBI, and upload it on the CIMS portal.
Login to the portal is with username, password, captcha and an OTP received on the registered mobile of the entity user.
Due date
The NRD-CSR report may be submitted on or before the 10th of the month following the month to which the NRD data pertains.
Legal basis
The directions are issued under sections 10(4) and 11(2) of the Foreign Exchange Management Act, 1999, without prejudice to permissions or approvals required under any other law.
What banks should do
- Treat the 2013 XBRL circular as superseded and follow Circular No. 24 for the NRD-CSR.
- Check that the bank’s admin-user has created the users who will submit return R012.
- Download template version 11.0.3 and match the bank’s data to the revised format, maturity codes, record types and validation checks in the Annex.
- If the bank reports more than 2,000 records, use the file upload or system-to-system channel, since the screen-based route is capped.
- For help, use the CIMS helpdesk through the ‘Support’ menu on the portal’s homepage.
Questions and answers
What is the NRD-CSR?
It is the Non-Resident Deposits – Comprehensive Single Return, a monthly return that banks maintaining Non-Resident Deposit accounts submit to the Reserve Bank of India. On the CIMS portal its return code is R012.
Where is the NRD-CSR filed now?
On RBI’s Centralised Information Management System (CIMS) Sankalan portal, https://sankalan.rbi.org.in. The earlier circular of 7 August 2013 on filing through the XBRL platform has been superseded.
What is the due date for the NRD-CSR?
On or before the 10th of the month following the month to which the NRD data pertains.
Which channels can a bank use?
System-to-system integration from the bank’s ADF server, file upload of an .xml file on the data portal, or a screen-based web form. Screen-based submission is currently limited to a maximum of 2,000 records.
Which template version applies?
The circular refers to NRD-CSR Version Number 11.0.3, available under Downloads on the Sankalan portal.
Published 1 October 2026. Updated 8 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.