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Submission of Supervisory Returns by NBFCs

Reserve Bank of India (RBI) has revised the list of applicable returns to be filed by supervised entities. This article covers the list of the returns applicable to Non-Banking Financial Companies (NBFCs).

Which returns shall be filed by NBFCs?

All Supervised Entities (SEs) are required to submit certain supervisory returns to Reserve Bank of India (RBI) as per various directions / circulars / notifications issued by RBI from time to time. The list of returns applicable to Non-Banking Financial Companies [excluding Housing Finance Companies (HFCs)] and all Asset Reconstruction Companies (ARCs) are as below –

NBFCs in Base Layer
Name of Return Periodicity Reference date Timeline for Return Submission
DNBS02 – Important 
Financial Parameters 
(NBFCs – BL)* 		Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04A – Short Term Dynamic Liquidity (STDL)# Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04B – Structural Liquidity & Interest Rate Sensitivity# Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS08 – CRILC-Main (NBFCs)## Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS09 – CRILC Weekly – RDB return## Weekly Friday of the week On or before Wednesday of the following week
DNBS10 – Statutory Auditor Certificate (SAC) Return Yearly March 31st Within 21 days from the Reference Date
DNBS13 – Overseas 
Investment Details 		Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS14 – P2Ps Important Financial & Prudential Parameters (applicable to NBFC – P2Ps) Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
Form A Certificate Annual March 31st Within 21 days from the Reference Date
* Except Peer-to-Peer Lending platform Companies (NBFC – P2Ps)
# NBFC-BL with asset size of ₹100 crore and above solely or at Group level, [excluding Type-I NBFCs, and Non-Operative Financial Holding Companies (NOFHCs), P2Ps, Account Aggregators (AAs), and Mortgage Guarantee Companies.
## NBFC-BL which are NBFC-ICC, NBFC-MFI, NBFC-Factors having asset size of ₹500 crore and above solely or at Group level.


NBFC – Middle Layer (NBFC-ML)
Name of Return Periodicity Reference date Timeline for Return Submission
DNBS01 – Important Financial Parameters* Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS03 – Important Prudential Parameters* Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04A – Short Term Dynamic Liquidity (STDL)# Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04B – Structural Liquidity & Interest Rate Sensitivity# Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS08 – CRILC-Main (NBFCs)* Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS09 – CRILC Weekly – RDB return* Weekly Friday of the week On or before Wednesday of the following week
DNBS10 – Statutory Auditor Certificate (SAC) Return Yearly March 31st Within 21 days from the Reference Date
DNBS11 – CICs -Important Financial Parameters (applicable to CICs) Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS12 – CICs -
Important Prudential Parameters (applicable to CICs) 		Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS13 – Overseas Investment Details Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
Form A Certificate Annual March 31st Within 21 days from the Reference Date
* Except NBFC-Core Investment Companies (CICs)
# Except Standalone Primary Dealers (SPDs)


NBFC – Upper Layer (NBFC-UL)
Name of Return Periodicity Reference date Timeline for Return Submission
DNBS01 – Important Financial Parameters Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS03 – Important Prudential parameters Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04A – Short Term Dynamic Liquidity (STDL) Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS04B – Structural Liquidity & Interest Rate Sensitivity Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS08 – CRILC-Main (NBFCs) Monthly Last day (28th / 29th / 30th / 31st) of a respective month Within 15 days from the Reference Date
DNBS09 – CRILC Weekly – RDB return Weekly Friday of the week On or before Wednesday of the following week
DNBS10 – Statutory Auditor Certificate (SAC) Return Yearly March 31st Within 21 days from the Reference Date
DNBS11 – CICs -Important Financial Parameters (applicable to CICs) Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS12 – CICs - 
Important Prudential 
Parameters (applicable to CICs) 		Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS13 – Overseas
Investment Details 		Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
Form A Certificate Annual March 31st Within 21 days from the Reference Date

 

Returns applicable to Asset Reconstruction Companies (ARCs)
Name of Return Periodicity Reference date Timeline for Return Submission
DNBS07 – ARCs Important Financial Parameters Quarterly Last day of the Calendar Quarter (i.e., March 31st, June 30th, September 30th, and December 31st) Within 21 days from the Reference Date
DNBS10 – Statutory Auditor Certificate (SAC) Return Yearly March 31st Within 21 days from the Reference Date

 

References

Reserve Bank of India. (2024, February 27). 'Master Direction – Reserve Bank of India (Filing of Supervisory Returns) Directions - 2024'. Retrieved from https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12613&Mode=0


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