Compliance Calendar for Returns and Date Based compliances under Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023
| S.No. | Act Name | Compliance | Due Date |
| 1 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs participating in IRF exchanges to submit the data to the Regional Office of the Department of Supervision where it follows FY as April to March (For the half year period of April to September) | 31st Oct |
| 2 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs participating in IRF exchanges to submit the data to the Regional Office of the Department of Supervision where it follows FY as April to March (For the half year period of October to March) | 30th Apr |
| 3 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs participating in IRF exchanges to submit the data to the Regional Office of the Department of Supervision where it follows FY as January to December (For the half year period of January to June) | 31st Jul |
| 4 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs participating in IRF exchanges to submit the data to the Regional Office of the Department of Supervision where it follows FY as January to December (For the half year period of July to December) | 01st Jan |
| 5 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to furnish to Regional Office of the Department of Supervision of the Bank a statement on change of directors and a certificate from the Managing Director that a fit and proper criteria in selection of the directors is followed (For the quarter of April to June) | 15th Jul |
| 6 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to furnish to Regional Office of the Department of Supervision of the Bank a statement on change of directors and a certificate from the Managing Director that a fit and proper criteria in selection of the directors is followed (For the quarter of October to December) | 01st Jan |
| 7 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to furnish to Regional Office of the Department of Supervision of the Bank a statement on change of directors and a certificate from the Managing Director that ‘fit and proper criteria€™ in selection of the directors is followed (For the quarter of July to September) | 15th Oct |
| 8 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to furnish to Regional Office of the Department of Supervision of the Bank a statement on change of directors and a certificate from the Managing Director that ‘fit and proper criteria€™ in selection of the directors is followed (For the quarter of January to March) | 15th Apr |
| 9 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to obtain annually as on 31st March a simple declaration from the Directors that the information already provided has not undergone change | 01st Jan |
| 10 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit annual financials details like components of assets and liabilities as well as compliance with various prudential norms for non-deposit taking non-NDSI NBFCs in form DNBS01 | 30th May |
| 11 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of April) | 15th May |
| 12 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of August) | 15th Sep |
| 13 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of December) | 01st Jan |
| 14 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of February) | 01st Jan |
| 15 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of January) | 01st Jan |
| 16 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of July) | 15th Aug |
| 17 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of June) | 15th Jul |
| 18 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of May) | 15th Jun |
| 19 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of March) | 15th Apr |
| 20 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of November) | 15th Dec |
| 21 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of October) | 15th Nov |
| 22 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit Currency Transactions Reports to FIU or any other competent authority in respect of the NBFCs’ customer related activities carried out by the service providers (Applicable on outsourcing of financial services by NBFCs) (For the month of September) | 15th Oct |
| 23 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the details of mismatch in projected future cash inflows and outflows based on the business projections in form DNBS04A (For the quarter of October to December) | 01st Jan |
| 24 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the details of mismatch in projected future cash inflows and outflows based on the business projections in form DNBS04A (For the quarter of April to June) | 15th Jul |
| 25 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the details of mismatch in projected future cash inflows and outflows based on the business projections in form DNBS04A (For the quarter of January to March) | 15th Apr |
| 26 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the details of mismatch in projected future cash inflows and outflows based on the business projections in form DNBS04A (For the quarter of July to September) | 15th Oct |
| 27 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the financial details viz. components of assets and liabilities, profit and loss account, exposure to sensitive sectors etc. for NBFC-D and NBFC-NDSI in form DNBS01 (For the quarter of April to June) | 15th Jul |
| 28 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the financial details viz. components of assets and liabilities, profit and loss account, exposure to sensitive sectors etc. for NBFC-D and NBFC-NDSI in form DNBS01 (For the quarter of January to March) | 15th Apr |
| 29 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the financial details viz. components of assets and liabilities, profit and loss account, exposure to sensitive sectors etc. for NBFC-D and NBFC-NDSI in form DNBS01 (For the quarter of July to September) | 15th Oct |
| 30 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to submit the financial details viz. components of assets and liabilities, profit and loss account, exposure to sensitive sectors etc. for NBFC-D and NBFC-NDSI in form DNBS01 (For the quarter of October to December) | 01st Jan |
| 31 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs to upload first list in respect of the borrowers whose secured assets have been taken into possession by them on their website in the format prescribed in Annex XIX | 25-03-2024 |
| 32 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of December) | 01st Jan |
| 33 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of November) | 10th Dec |
| 34 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of October) | 10th Nov |
| 35 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of September) | 10th Oct |
| 36 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of August) | 10th Sep |
| 37 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of July) | 10th Aug |
| 38 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of June) | 10th Jul |
| 39 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of May) | 10th Jun |
| 40 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of April) | 10th May |
| 41 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of March) | 10th Apr |
| 42 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of February) | 01st Jan |
| 43 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors & NBFC-(CICs) & NBFC-NDs having asset size between 100 crore and 500 crore to submit the details of mismatch in projected future cash inflows and outflows at the end of the reporting period for NBFCs-NDSI in form DNBS04B (For the month of January) | 01st Jan |
| 44 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors and NBFC-NOFHCs to submit captured return compliance with various prudential norms in form DNBS03 (For the quarter of October to December) | 01st Jan |
| 45 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors and NBFC-NOFHCs to submit captured return compliance with various prudential norms in form DNBS03 (For the quarter of April to June) | 15th Jul |
| 46 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors and NBFC-NOFHCs to submit captured return compliance with various prudential norms in form DNBS03 (For the quarter of January to March) | 15th Apr |
| 47 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | NBFCs-Deposit Taking, NBFC NDSIs (having Asset Size > 500 crore), Multiple NBFCs having asset size of 500 crore & above, NBFC-Factors and NBFC-NOFHCs to submit captured return compliance with various prudential norms in form DNBS03 (For the quarter of July to September) | 15th Oct |
| 48 | Master Direction- Reserve Bank of India (Non-Banking Financial Company – Scale Based Regulation) Directions, 2023 and amendment thereto | Regulated entities (REs) to carry out a comprehensive review of the existing internal compliance tracking and monitoring processes and institute necessary changes to existing systems or implement new systems | 30-06-2024 |
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