Annex - 1

Table 1: List of Circulars repealed in the Master Direction

Sr.

No.

Circular No.

Date

Subject

1.

DPSS.CO.PD.No.1873 /02.14.06/ 2008-09

27.04.2009

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India

2.

DPSS.CO.PD.No.344/02.14.06/ 2009-10

14.08.2009

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India

3.

DPSS.CO.No.1041/02.14.006/ 2010-2011

04.11.2010

Issuance and Operation of pre-paid payment Instruments in India (Reserve Bank) Directions - Additional guidelines

4.

DPSS. CO. AD. No. / 780/02.27.004 / 2010-11

24.11.2010

Issuance and Operation of Prepaid Payment Instruments

5.

DPSS.CO.OSD. No. 1381/06.08.001/ 2010-2011

27.12.2010

Collection of Statistics on prepaid instruments

6.

DPSS.CO.OSD. No. 1445/06.12.001/ 2010-2011

27.12.2010

Issuance and operation of Prepaid Payment Instruments in India – Auditor Certificate on the balances in Escrow account

7.

DPSS No. 2174 /02.14.004 / 2010-2011

23.03.2011

Issuance and Operation of pre-paid payment instruments in India- Clarification

8.

DPSS.CO.No.2501/02.14.06/ 2010-11

04.05.2011

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India

9.

DPSS.CO.PD.No.225/02.14.006/2011-12

04.08.2011

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India

10.

DPSS.CO.PD. No. 2256 /02.14.006/ 2011-12

14.06.2012

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India

11.

DPSS.CO.PD.No.560/02.14.006/2012-13

01.10.2012

Policy Guidelines for issuance and operation of Prepaid payment Instruments in India - Amendments

12.

DPSS.CO.OSD.No.1604/06.06.005/2012- 13

14.03.2013

Collection of Information on Customer Grievances

13.

DPSS.CO.PD.No.563/02.14.003/2013-14

05.09.2013

Cash withdrawal at Point of Sale (POS) -Prepaid Payment Instruments issued by banks

14.

DPSS.CO.PD.No.2074/02.14.006/2013-14

28.03.2014

Issuance and Operation of Prepaid Payment Instruments in India – Consolidated Revised Policy Guidelines

15.

DPSS.CO.PD.No.2366/02.14.006/2013-14

13.05.2014

Issuance and Operation of Pre-paid Payment Instruments in India – Consolidated Revised Policy Guidelines

16.

DPSS.CO.PD.PPI.No.3/02.14.006/2014-15

01.07.2014

Master Circular – Policy Guidelines on Issuance and Operation of Pre-paid Payment Instruments in India

17.

DPSS.CO.PD.No.980/02.14.006/2014-15

03.12.2014

Issuance and operation of Prepaid payment instruments (PPIs) in India-Relaxations

23

Sr.

No.

Circular No.

Date

Subject

18.

DPSS.CO.PD.PPI.No.2/02.14.006/2015-16

01.07.2015

Master Circular – Policy Guidelines onIssuance and Operation of Pre-paidPayment Instruments in India

19.

DPSS.CO.PD.No.58/02.14.006/2015-2016

09.07.2015

Prepaid payment instrument (PPI) guidelines- Introduction of New Category of PPI for Mass Transit Systems (PPI-MTS)

20.

DPSS.CO.PD.PPI.No.01/02.14.006/2016-17

01.07.2016

Master Circular – Policy Guidelines on Issuance and Operation of Pre-paid Payment Instruments in India

21.

DPSS.CO.PD.No.1288/02.14.006/2016-17

22.11.2016

Special Measures to incentivise Electronic Payments – (i) Enhancement in Issuance Limits for PPIs in India (ii) Special measures for merchants

22.

DPSS.CO.PD.No.1610/02.14.006/2016-17

27.12.2016

Master Circular on Issuance and Operations of Prepaid Payment Instruments – Amendments to paragraph 7.9

23.

DPSS.CO.PD.No.1669/02.14.006/2016-2017

30.12.2016

Special measures to incentivise Electronic Payments – Extension of time

Table 2: List of Circulars partially repealed (to the extent they are applicable to issuance and operation of PPIs) in the Master Direction

Sr.

No.

Circular No.

Date

Subject

1.

DPSS.AD.No./ 1206/02.27.005/2009-2010

07.12.2009

System Audit of the Payment Systems operated under the PSS Act, 2007

2.

DPSS.CO.OSD.No.1444 /06.11.001/ 2010-2011

27.12.2010

Directions for submission of system audit reports from CISA qualified Auditor

3.

DPSS.CO.OSD. No.2374 /06.11.001/ 2010-2011

15.04.2011

Submission of System Audit Reports

4.

DPSS.PD.CO.No. 622/02.27.019/2011-2012

05.10.2011

Domestic Money Transfer- Relaxations

5.

DPSS.CO.AD.No.1204/02.27.005/2014-15

02.01.2015

Brand/Name of products offered by authorised entities – Dissemination of Information

6.

DPSS.CO.AD.No.1344 /02.27.005/2014-15

16.01.2015

Computation of Net-worth

24

Net-worth Certificate

Annex-2

(to be submitted by non-bank PPI issuer within six months of completion of that financial year to respective Regional Office of DPSS, RBI)
With reference to the paragraph 4 of the Master Direction on PPIs, we have perused the
records maintained by the
(Company). On the basis of our perusal of the
records, the audited / unaudited (strike off whichever is not applicable) financial statements for the financial year ended and the information and explanations given to us, we certify that the Company’s net-worth computed in accordance with the paragraph 2.9 of the Master Direction as on is Rs. .
This certificate has been provided by us at the request of the Company. The details for net-worth computation are given below:

Computation of net-worth of as on

Particulars

Amount (INR)

Equity Share Capital

Add:

Preference shares compulsorily convertible

into Equity capital

Free Reserves

Share Premium Account

Capital Reserves (representing surplus

arising out of sale proceeds of assets)

Less:

Revaluation Reserves

Accumulated Losses

Book Value of Intangible Assets

Deferred Revenue Expenditure

Net-worth as on

Annex-3

Declaration and Undertaking by the Director

(with enclosures as appropriate as on ……………)
(to be submitted by non-bank PPI issuer to DPSS, Central Office, RBI, Mumbai as and when a new Director is appointed)

Name of Applicant Company / PPI Issuer:

I

Personal details of Director

A

Full Name

B

Date of Birth

C

Educational Qualifications

D

Background and Relevant Experience

E

Permanent Address

F

Present Address

G

Director Identification Number (mandatory)

H

E-mail address / Telephone Number

I

Permanent Account Number under the

Income Tax Act and name and address of

Income Tax circle

J

Any other information relevant to

Directorship of the Company

K

Director in the company since (please give previous details also in case of broken

period)

L

a) Number of shares held in the company b) Amount involved in Rs.

II

Relevant Relationships of Directors

A

List of Relatives if any who are connected with the company (Refer Section 2 (77) of the Companies Act, 2013)

B

List of entities if any, in which he/she is considered as being interested (Other Directorships)

C

List of entities in which he/she is considered as holding substantial interest

D

Cases, if any, where the director or entities listed in II (b) and (c) above are in default or have been in default in the last five years in

respect of credit facilities obtained from the

bank or any other bank.

III

Details of some key Professional achievements in the areas of

- Technology and payment

system/transaction

- Human resources management/Legal

- Accounting/Finance

IV

Proceedings, if any, against the Director.

A

If the Director is a member of a professional association / body, details of disciplinary action, if any pending or commenced or resulting in conviction in the past against him

 

/ her or whether he/she has been banned from entry of at any profession/ occupation at any time.

B

Details of prosecution, if any, pending or commenced or resulting in conviction in the past against the Director and /or against any of the entities listed in II (B) above for

violation of economic laws and regulations

and similar statutory provision of the respective country.

C

Details of criminal prosecution, if any pending or commenced or resulting in conviction in the past against the Director.

D

Whether the Director attracts any of the disqualifications envisaged under Section

164 of the Companies Act 2013 and similar statutory provision of the respective country?

E

Has the Director or any of the entities at II (B) and (C) above been subject to any

investigation at the instance of Government department or agency? If so give particulars.

F

Has the Director at any time been found guilty of violation of rules / regulations / legislative requirements by customs / excise

/ income tax / foreign exchange / other revenue authorities? If so give particulars.

G

Whether the Director at any time come to the adverse notice of a regulators such as SEBI,

RBI, IRDA, MCA, etc.

H

Whether the name of the Director appears or has at any time in the past appeared in the list of defaulters as published by CRISIL or whether the Director is connected as guarantor/director with entities which are at

default.

V

Any other explanation / information in regard to items I to IV and other

information considered relevant for judging fit and proper status of the Director

Undertaking

I confirm that the above information is to the best of my knowledge and belief, true and complete. I undertake to keep the Company duly informed as soon as possible, of all events which take place subsequent to my appointment and which are relevant to the information provided above.

Place:

Signature of Director

Date:

 

List of Co-branding Partnerships for PPIs

Annex-4

(to be submitted within 7 days of finalisation of the agreement by non-bank Issuers to DPSS, Central Office, RBI, Mumbai and by bank Issuers to DPSS, Mumbai Regional Office, RBI)

Name of PPI Issuer:

Sr. No.

Name of Co- branding Partner

Process Flow in brief

(Details to be annexed)

Type / Category of PPI

Effective date of arrangement

1

2

3

4

Note:

2: Details should include respective roles of the PPI issuer and co-branding partner in brief, purpose for issuance of such PPIs, flow of funds in a typical transaction, customer grievance mechanism, etc.
3: Semi-closed / Open / Gift instruments
 

Annex-5

Auditor Certificate on maintenance of balance in Escrow Account for the Quarter / Year ending :

(to be submitted by non-bank PPI issuer to respective Regional Office of DPSS, RBI within a fortnight from the end of quarter / year)

Sr.

No.

Items

Comments from the

Auditor/s

1.

Name & Address of the PPI issuer

2.

Name & Address of the auditor

3.

Escrow Bank details like

Name of the Bank

Branch Address

Account No.

4.

Outstanding Liability (value of outstanding PPIs and

payments due to merchants) of the entity at the beginning of the quarter / Year

Rs.

5.

Debits to Escrow account during the quarter / Year

a. Payments to various merchants / service

providers towards reimbursement of claims received from them.

b. Payment to sponsor bank for processing funds transfer instructions received from PPI holders as permitted by RBI from time to time.

c. Payment towards applicable Government taxes.

d. Refunds towards cancellation of transactions in a PPI in case of PPIs loaded / reloaded erroneously or through fraudulent means.

e. Any other payment due to the PPI issuer in the normal course of operating the PPI business (for instance, service charges, forfeited amount, commissions, etc.).

f. Any other debit as directed by the regulator /

courts / law enforcement agencies.

Rs.

Rs. Rs.

Rs.

Rs.

Rs.

6.

Credits to Escrow account during the quarter / Year

a. Payments received towards issue, load / reload of

PPIs, including at agent locations

b. Refunds received for failed / disputed / returned /

cancelled transactions.

Rs.

Rs.

7.

Escrow balance at the end of the quarter / Year

8.

Whether the escrow account had sufficient balance to

cover the outstanding liability of the entity on daily basis?

If No, (i) number of days of shortfall in balance

(ii) Amount short in escrow account on each of

29

the days there was shortfall

9.

(i) Minimum balance in escrow account during the

quarter / Year (including core portion)

(ii) Maximum balance in the escrow account during the quarter / Year (including core portion)

10.

Whether the core portion of the escrow balance is

being maintained with the same bank.

11.

Quarterly / Yearly Average of core balance.

12.

Whether interest is being earned by the entity on the

core balance.

13.

Number of merchants registered for payments

(i) At the beginning of quarter / year

(ii) At the end of quarter / year

Other information:
a) Average time taken for payments to merchants:
b) Share of Funds transfer in total payments made:
c) Any other information that Auditor may like to indicate for the purpose of this certificate:
 

Annex – 6

PPI Customer Grievance Report for Quarter ended March/June/September/December

(to be submitted by 10th April/July/October/January respectively by non-bank Issuers to respective Regional

Office of DPSS, RBI and by bank Issuers to DPSS, Mumbai Regional Office, RBI)

Name of PPI Issuer:

Period Start Date : Period End Date :

PPI customer complaints received and resolved during the quarter

Typ e of PPI issu

*

ed

Complaint type

Complaints received

Complaints resolved

Compl aints pendi ng at the end of the period

Typ e of PPI issu

*

ed

Complaint type

Complai nts pending at the beginnin g of the period

Complai nts receive

d during the period

Total Compl aints

< 48 hours

2-7 days

7-15 days

15-

30 days

> 30 days

Total

Compl aints pendi ng at the end of the period

A

B

C=(A+ B)

D

E

F

G

H

I=(D+E+ F+G+H)

J=(C-I)

Wall ets

(1) Related to

Fees/charges/disclosures

Wall ets

(2) Transaction drop

Wall ets

(3) Fraudulent Use

Wall ets

(4) Non-updation of mobile number/ address

Wall ets

(5) Amount not credited back

to source

Wall ets

(6) Cash back queries

Wall ets

(7) Promo code not working

Wall ets

(8) Wallet upgradation issues

Wall ets

(9) Not able to use wallet

Wall ets

(10) Problems in resetting

password or login

Wall ets

(11) Delay in loading of

wallets

Wall ets

(12) Non Delivery of goods/services from merchants

Wall ets

(13) Others (Please specify)

Card s

(1) Related to

Fees/charges/disclosures

Card s

(2) Transaction drop

Card s

(3) Fraudulent Use

Card s

(4) Non-updation of mobile

number/ address

Card s

(5) Amount not credited back to source

Card s

(6) Cash back queries

Card s

(7) Promo code not working

Card s

(8) Card upgradation issues

Card s

(9) Not able to use card

Card s

(10) Problems in resetting

password or login

Card s

(11) Delay in loading of card

Card s

(12) Non Delivery of

goods/services from merchants

Card s

(13) Others (Please specify)

 

Note:

*: PPI Issuers which are allowed to issue paper based meal vouchers till December 31, 2017 shall continue submitting the customer grievances return in the earlier format.

A: Number of complaints pending with the entity at the start of the quarter. B: Number of complaints received by the entity during the quarter.

C: Total number of complaints pending with the entity at the beginning of the quarter plus complaints received during the quarter.

D: The number of complaints resolved within 48 hours from the receipt of the complaint.

E: The number of complaints resolved after 48 hours but within 7 days from the receipt of the complaint.

F: The number of complaints resolved after 7 days but within 15 days from the receipt of the complaint.

G: The number of complaints resolved after 15 days but within 30 days from the receipt of the complaint.

H: The number of complaints resolved after 30 days from the receipt of the complaint. I: Total number of complaints resolved during the quarter.

J: Total number of complaints pending at the end of the quarter.