Returns to be filed by Non-Banking Financial Companies as per Master Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions – 2024
Reserve Bank of India has issued Master Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions – 2024 on February 27, 2024, which has repealed Master Direction- Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016. These Directions shall apply to the following entities collectively known as Supervised Entities (SEs):
(i) All Commercial Banks excluding Regional Rural Banks, Commercial Banks include Public Sector Banks (PSBs), Private Sector Banks (PVBs), Small Finance Banks (SFBs), Payment Banks (PBs), Local Area Banks (LABs) and Foreign Banks (FBs).
(ii) All Primary (Urban) Co-operative Banks.
(iii) Select All India Financial Institutions (Exim Bank, NABARD, NHB, SIDBI and NABFID).
(iv) All Non-Banking Financial Companies [excluding Housing Finance Companies (HFCs)] and all Asset Reconstruction Companies (ARCs).
Return compliances applicable on Non-Banking Financial Companies as per new Master Direction have been complied below:
| Compliance | Old Periodicity | Revised Periodicity | Old Due Date | Revised Due Date |
| NBFC – Upper Layer, NBFC – Middle Layer to submit return in DNBS01 in respect of Important Financial Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFC – Upper Layer, NBFC – Middle Layer to submit return in DNBS01 in respect of Important Financial Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFC – Upper Layer, NBFC – Middle Layer to submit return in DNBS01 in respect of Important Financial Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFC – Upper Layer, NBFC – Middle Layer to submit return in DNBS01 in respect of Important Financial Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFCs in Base Layer to submit return in DNBS02 in respect of Important Financial Parameters (For the quarter of January to March) | Annually | Quarterly | 30th May | 21st April |
| NBFCs in Base Layer to submit return in DNBS02 in respect of Important Financial Parameters (For the quarter of April to June) | Annually | Quarterly | 30th May | 21st July |
| NBFCs in Base Layer to submit return in DNBS02 in respect of Important Financial Parameters (For the quarter of July to September) | Annually | Quarterly | 30th May | 21st October |
| NBFCs in Base Layer to submit return in DNBS02 in respect of Important Financial Parameters (For the quarter of October to December) | Annually | Quarterly | 30th May | 21st January
|
| NBFC-UL and NBFC -ML to submit DNBS03 return in respect of Important Financial Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFC-UL and NBFC -ML to submit DNBS03 return in respect of Important Financial Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFC-UL and NBFC -ML to submit DNBS03 return in respect of Important Financial Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFC-UL and NBFC -ML to submit DNBS03 return in respect of Important Financial Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit DNBS04A return in respect of Short-Term Dynamic Liquidity (STDL) (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit DNBS04A return in respect of Short-Term Dynamic Liquidity (STDL) (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit DNBS04A return in respect of Short-Term Dynamic Liquidity (STDL) (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit DNBS04A return in respect of Short-Term Dynamic Liquidity (STDL) (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of January) | Monthly | Monthly | 10th February | 15th February |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of February) | Monthly | Monthly | 10th March | 15th March |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of March) | Monthly | Monthly | 10th April | 15th April |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of April) | Monthly | Monthly | 10th May | 15th May |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of May) | Monthly | Monthly | 10th June | 15th June |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of June) | Monthly | Monthly | 10th July | 15th July |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of July) | Monthly | Monthly | 10th August | 15th August |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of August) | Monthly | Monthly | 10th September | 15th September |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of September) | Monthly | Monthly | 10th October | 15th October |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of October) | Monthly | Monthly | 10th November | 15th November |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of November) | Monthly | Monthly | 10th December | 15th December |
| NBFC-UL, NBFC-ML and NBFC-BL with asset size of Rs 100 crore and above solely or at Group level to submit return in DNBS04B in respect of Structural Liquidity and Interest Rate Sensitivity (For the month of December) | Monthly | Monthly | 10th January | 15th January |
| Asset Reconstruction Companies to submit return in DNBS07 in respect of Important Financial Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| Asset Reconstruction Companies to submit return in DNBS07 in respect of Important Financial Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| Asset Reconstruction Companies to submit return in DNBS07 in respect of Important Financial Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| Asset Reconstruction Companies to submit return in DNBS07 in respect of Important Financial Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of January) | Monthly | Monthly | 21st February | 15th February |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of February) | Monthly | Monthly | 21st March | 15th March |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of March) | Monthly | Monthly | 21st April | 15th April |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of April) | Monthly | Monthly | 21st May | 15th May |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of May) | Monthly | Monthly | 21st June | 15th June |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of June) | Monthly | Monthly | 21st July | 15th July |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of July) | Monthly | Monthly | 21st August | 15th August |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of August) | Monthly | Monthly | 21st September | 15th September |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of September) | Monthly | Monthly | 21st October | 15th October |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of October) | Monthly | Monthly | 21st November | 15th November |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of November) | Monthly | Monthly | 21st December | 15th December |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above solely to submit return in DNBS08 return in respect of CRILC-Main (NBFCs) (For the month of December) | Monthly | Monthly | 21st January | 15th January |
| NBFC-UL, NBFC -ML and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs500 crore and above solely or at Group level to submit CRILC Weekly – RDB return as on each Friday in DNBS09 | Weekly | Weekly | On each Friday | On or before Wednesday of the following week
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| All NBFCs and ARCs to submit Statutory Auditor Certificate (SAC) return in DNBS10 | Annually | Event Based | 31st December | Within 5 working days from the date of signing of the Auditor’s report in terms of section 134 of the Companies Act, 2013, but not later than December 31st of same year, in any case |
| NBFC-CICs to submit return in DNBS11 in respect of Important Financial Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFC-CICs to submit return in DNBS11 in respect of Important Financial Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFC-CICs to submit return in DNBS11 in respect of Important Financial Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFC-CICs to submit return in DNBS11 in respect of Important Financial Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFC-CICs to submit return in DNBS12 in respect of Important Prudential Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFC-CICs to submit return in DNBS12 in respect of Important Prudential Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFC-CICs to submit return in DNBS12 in respect of Important Prudential Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFC-CICs to submit return in DNBS12 in respect of Important Prudential Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| All NBFCs and ARCs to submit overseas investment details return in DNBS13 (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| All NBFCs and ARCs to submit overseas investment details return in DNBS13 (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| All NBFCs and ARCs to submit overseas investment details return in DNBS13 (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| All NBFCs and ARCs to submit overseas investment details return in DNBS13 (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFCs- Peer-to-Peer Lending platform Companies to submit return in DNBS14 In respect of Important Financial and Prudential Parameters (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 21st April |
| NBFCs- Peer-to-Peer Lending platform Companies to submit return in DNBS14 In respect of Important Financial and Prudential Parameters (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 21st July |
| NBFCs- Peer-to-Peer Lending platform Companies to submit return in DNBS14 In respect of Important Financial and Prudential Parameters (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 21st October |
| NBFCs- Peer-to-Peer Lending platform Companies to submit return in DNBS14 In respect of Important Financial and Prudential Parameters (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 21st January |
| NBFCs to inform RBI about the appointment of SCAs/Sas (where NBFCs do not have to take prior approval of RBI for appointment of SCAs/Sas) | Event Based | Yearly | Immediately | Within one month from the date of appointment of Statutory Central Auditor (SCA)/Statutory Auditor (SA) |
| Select AIFIs/NBFCs/ARCs to submit return on Financial Soundness Indicators (FSI) (For the quarter of January to March) | NA | Quarterly | NA | 21st April |
| Select AIFIs/NBFCs/ARCs to submit return on Financial Soundness Indicators (FSI) (For the quarter of April to June) | NA | Quarterly | NA | 21st July |
| Select AIFIs/NBFCs/ARCs to submit return on Financial Soundness Indicators (FSI) (For the quarter of July to September) | NA | Quarterly | NA | 21st October |
| Select AIFIs/NBFCs/ARCs to submit return on Financial Soundness Indicators (FSI) (For the quarter of October to December) | NA | Quarterly | NA | 21st January |
| All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI to report fraud of Rs. 1 Crore and above to Regional office of Department of Non-Banking Supervision of the Bank on immediate basis | Event Based | Event Based | Within three weeks from the date of detection of fraud. | On immediate basis. |
| Select AIFIs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of Rs 500 crore and above to submit report on Actual or Suspected Frauds in FMR – I | Event Based | Event Based | Within three weeks from the date of detection of fraud. | Within three weeks from the date of detection of fraud. |
| All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI to submit FMR 4 quarterly report on Dacoities/Robberies/Theft/Burglaries (For the quarter of January to March) | Quarterly | Quarterly | 15th April | 15th April |
| All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI to submit FMR 4 quarterly report on Dacoities/Robberies/Theft/Burglaries (For the quarter of April to June) | Quarterly | Quarterly | 15th July | 15th July |
| All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI to submit FMR 4 quarterly report on Dacoities/Robberies/Theft/Burglaries (For the quarter of July to September) | Quarterly | Quarterly | 15th October | 15th October |
| All CBs and select AIFIs, All UCBs, NBFC-UL, NBFC -ML, and NBFC-BL which are NBFC-ICC, NBFC-MFI to submit FMR 4 quarterly report on Dacoities/Robberies/Theft/Burglaries (For the quarter of October to December) | Quarterly | Quarterly | 15th January | 15th January |