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Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions – 2024 on February 27, 2024, which has repealed Master Direction- Non-Banking Financial Company Returns (Reserve Bank) Directions, 2016.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

 

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

 

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