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Home / NBFC & Fintech / NBFC Returns Filing on RBI CIMS
Last updated: 2 October 2026
Every NBFC registered with the Reserve Bank files periodic supervisory returns on RBI’s Centralised Information Management System (CIMS). Expertvuw helps NBFCs map which returns apply to them, prepare the data, and file on time under the Supervisory Returns Directions, 2026.
On 31 July 2026 RBI’s Department of Supervision issued the Reserve Bank of India (Non-Banking Financial Companies – Supervisory Returns) Directions, 2026. They consolidate the supervisory returns for all categories of NBFCs other than Housing Finance Companies, which report to NHB, and prescribe CIMS as the platform for submission.
Which returns apply depends on the NBFC’s layer under Scale Based Regulation, its category and its asset size. A Base Layer NBFC files DNBS02 quarterly, the annual Statutory Auditor Certificate (DNBS10) and Form A Certificate, and DNBS13 on overseas investments. Middle and Upper Layer NBFCs file DNBS01 and DNBS03, liquidity returns DNBS04A and DNBS04B, CRILC and the weekly DNBS09 return on defaulted borrowers. Specialised categories such as CICs, P2P platforms and Standalone Primary Dealers have their own returns.
Standard timelines are: weekly returns by Wednesday of the following week, monthly returns within 15 days, and quarterly and yearly returns within 21 days. RBI may take action, including penalties under the RBI Act, 1934, for violations of the Directions.
Expertvuw’s role is data preparation, filing support and compliance tracking. The Statutory Auditor Certificate is issued by the NBFC’s statutory auditor, an independent licensed professional.
Based on the regulations and circulars referred to on this page. Last updated: 28 September 2026.
RBI (NBFC - Supervisory Returns) Directions, 2026 dated 31 July 2026, applicable to all NBFCs except HFCs.
Returns are submitted on CIMS, RBI's online platform for return submission (para 4).
Weekly by next Wednesday; monthly within 15 days; quarterly and yearly within 21 days (para 22).
DNBS10 within 5 working days of the auditor's report, and not later than 31 December (para 23).
Monthly for Middle and Upper Layer and specified NBFCs of ₹500 crore or more; NIL return if no ₹5 crore exposures.
Details of statutory auditor appointment, due within one month of appointment (para 21).
Returns are RBI’s main off-site view of an NBFC, so errors and delays carry supervisory consequences.
NBFCs crossing ₹100 crore or ₹500 crore asset size often miss newly applicable liquidity, CRILC or DNBS09 returns.
Figures that do not reconcile with audited accounts or earlier returns draw RBI queries and inspection findings.
CRILC, DNBS09 and DNBS13 require a NIL return even when there is nothing to report.
Related services.
Year-round RBI compliance support for registered NBFCs.
Layer-wise obligations for Base, Middle and Upper Layer NBFCs.
Board-approved policies mapped to the RBI directions each one comes from.
Review of an NBFC's regulatory compliance position against RBI directions.
Map applicable returns from the para 21 table using the NBFC's layer, category and asset size.
Build a filing calendar with internal cut-offs ahead of each RBI due date.
Collect period-end data from accounts, loan management and treasury systems.
Reconcile figures with the books and previous returns before upload.
Upload through the maker user and route for approval by the checker.
Keep acknowledgements and working papers and respond to any RBI data queries.
Returns obligations change as the NBFC grows, so applicability needs periodic review.
Review applicability each quarter as ₹100 crore and ₹500 crore thresholds bring in additional returns.
Applicable NBFCs file fraud monitoring returns as and when a fraud is classified, plus quarterly FMR4.
Keep CIMS super user and maker-checker access current when staff change (para 19).
Plan DNBS10 and Form A Certificate with the statutory auditor's timetable.
Share your query and our team will reply during business hours.
The Reserve Bank of India (Non-Banking Financial Companies – Supervisory Returns) Directions, 2026, issued on 31 July 2026. Earlier supervisory returns instructions were repealed the same day.
No. HFCs are excluded from these Directions. NHB is the supervisor of HFCs and receives their supervisory reporting.
Within 21 days from the reference date, which is 31 March, 30 June, 30 September or 31 December.
Yes. For example, DNBS02 quarterly, DNBS13 quarterly (NIL if no overseas investment), and the yearly Statutory Auditor Certificate and Form A Certificate apply to Base Layer NBFCs.
RBI may take action, including a penalty or fine under the RBI Act, 1934, where an NBFC violates the Directions.
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