| S.No. | Return Name | Return Description | Frequency | Department Concerned | Reporting Entity required to submit the return * | Details of Related Circulars | Reporting Format | Reporting Mode |
|---|
| 1 | DNBS01- Important Financial Parameters - Quarterly@ | The return contains components of assets and liabilities, profit and loss account, exposure to sensitive sectors, sectoral credit, asset classification, portfolio delinquency, foreign sources of funds, among other information. | Quarterly | DoS | i. NBFC - Upper Layer (NBFC-UL), [except Core Investment Companies (CICs)]
ii. NBFC - Middle Layer (NBFC-ML) (except CICs) | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 |  289 kb |
| CIMS |
| 2 | DNBS02-Important Financial Parameters - Quarterly@ | The return captures information on financial parameters, viz. components of assets and liabilities, profit and loss account and on various prudential norms. | Quarterly | DoS | i. NBFCs-Base Layer (NBFC-BL) [except Peer-to-Peer Lending platform Companies (P2Ps)] | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 378 kb |
| CIMS |
| 3 | DNBS03-Important Prudential Parameters@ | The return contains prudential norms, e.g., capital adequacy, provisioning. | Quarterly | DoS | i. NBFC-UL (except CICs)
ii. NBFC-ML [except CICs and Standalone Primary Dealers (SPDs)] | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 146 kb |
| CIMS |
| 4 | DNBS04A- Short Term Dynamic Liquidity (STDL) - Quarterly@ | To capture the details of mismatch in projected future cash inflows and outflows based on the busniess projections. | Quarterly | DoS | i. NBFC-UL (except CICs),
ii. NBFC-ML (except CICs), and
iii. NBFC-BL having asset size of ₹500 crore and above (at sole or group level) which are:
a. Investment and Credit Companies (ICCs),
b. Micro-Finance Institutions (MFIs),
c. Factors | Reserve Bank of India (Non-Banking Financial Companies – Asset Liability Management) Directions, 2025 | | 335 kb |
| CIMS |
| 5 | DNBS04B-Structural Liquidity & Interest Rate Sensitivity - Monthly@ | To capture (i) The details of mismatch in projected future cash inflows and outflows based on the maturity pattern of assets and liabilities at the end of the reporting period for NBFCs-NDSI; (ii) The details of interest rate risk. | Monthly | DoS | i. NBFC-UL (except CICs),
ii. NBFC-ML (except CICs), and
iii. NBFC-BL having asset size of ₹500 crore and above (at sole or group level) which are:
a. Investment and Credit Companies (ICCs),
b. Micro-Finance Institutions (MFIs),
c. Factors | Reserve Bank of India (Non-Banking Financial Companies – Asset Liability Management) Directions, 2025 | | 417 kb |
| CIMS |
| 6 | DNBS07 - ARCs Important Financial Parameters@ | The return contains data on assets and liabilities, assets acquired from Banks / FIs, acquisition cost, trusts formed, and recovery status of acquired assets. | Quarterly | DoS | ARCs | Reserve Bank of India (Asset Reconstruction Companies - Supervisory Returns) Directions, 2026 | | 254 kb |
| CIMS |
| 7 | DNBS08-CRILC Main Return- Monthly | To capture credit information on aggregate exposure of ₹5 Crore and above to a single borrower. | Monthly | DoS | i. NBFC-UL (except CICs),
ii. NBFC-ML (except CICs), and
iii. NBFC-BL having asset size of ₹500 crore and above (at sole or group level) which are:
a. Investment and Credit Companies (ICCs),
b. Micro-Finance Institutions (MFIs),
c. Factors | Reserve Bank of India (Non-Banking Financial Companies – Resolution of Stressed Assets) Directions, 2025 (updated as on July 1, 2026) | | 50 kb |
| CIMS |
| 8 | DNBS09-CRILC RDB | To capture the default (SMA-0) move-in and move-out status during the week of borrowers having aggregate exposure of ₹5 Crore and above | Weekly | DoS | i. NBFC-UL (except CICs),
ii. NBFC-ML (except CICs), and
iii. NBFC-BL having asset size of ₹500 crore and above (at sole or group level) which are:
a. Investment and Credit Companies (ICCs),
b. Micro-Finance Institutions (MFIs),
c. Factors | Reserve Bank of India (Non-Banking Financial Companies – Resolution of Stressed Assets) Directions, 2025 (updated as on July 1, 2026) | | 30 kb |
| CIMS |
| 9 | DNBS10-Statutory Auditor Certificate (SAC) Return | The NBFC shall ensure submission of ‘DNBS10 - Statutory Auditor’s Certificate (SAC)’ on CIMS every year. The certificate shall be based on audited books of accounts of the NBFC, for the preceding financial year. The Statutory Auditor shall compile, generate and file the return, using the secure login credentials created by the NBFC. | Annual | DoS | All NBFCs and ARCs | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 533 kb |
| CIMS |
| 10 | DNBS11-CICs - Important Financial Parameters@ | The return contains data on assets and liabilities, profit and loss account, exposure to sensitive sectors, sectoral credit asset classification, portfolio delinquency, foreign sources of funds, among other information. | Quarterly | DoS | NBFC- Core Investment Companies (CICs) | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 412 kb |
| CIMS |
| 11 | DNBS12-CICs - Important Prudential Parameters@ | The return contains data on Adjusted Net Worth, provisioning, risk-weighted assets, investments in and advances to companies / firms in the same group and other NBFCs. | Quarterly | DoS | NBFC- Core Investment Companies (CICs) | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 90 kb |
| CIMS |
| 12 | DNBS13-Overseas Investment Details@ | The NBFC (irrespective of category, business classification and asset size) shall submit information on its overseas investment on a quarterly basis. In case, there are no overseas investments during the reporting quarter, a ‘NIL’ return shall be submitted. | Quarterly | DoS | All NBFCs and ARCs | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 45 kb |
| CIMS |
| 13 | DNBS14- P2Ps- Important Financial & Prudential Parameters@ | The return is to be filed by NBFC-P2Ps and contains data on assets and liabilities, profit and loss account, and prudential parameters. | Quarterly | DoS | NBFC-P2Ps | Reserve Bank of India (Non-Banking Financial Companies - Supervisory Returns) Directions, 2026 | | 279 kb |
| CIMS |
| 14 | Fraud Monitoring Return (FMR) | Reporting of Incidents of Fraud | As and when | DoS | All Applicable NBFCs | Reserve Bank of India (Non-Banking Financial Companies – Fraud Risk Management) Directions, 2026 | | 387 kb |
| CIMS |
| 15 | Fraud Update Application (FUA) | Update of Form FMR-1 | As and when | DoS | All Applicable NBFCs | Reserve Bank of India (Non-Banking Financial Companies – Fraud Risk Management) Directions, 2026 | | 387 kb |
| CIMS |
| 16 | Form A Certificate | Information to be submitted by the NBFCs regarding appointment of Statutory Central Auditor (SCA)/ Statutory Auditor (SA) | Annual | DoS | All NBFCs | Guidelines for Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs (including HFCs) |  162 kb |
| Hard copy/Digital |
| 17 | FMR-4 Return on Robbery, Burglaries and Theft etc. (RBR) | Report on Dacoities/Robberies/Theft/Burglaries | Quarterly | DOS | All Applicable NBFCs | Reserve Bank of India (Non-Banking Financial Companies – Fraud Risk Management) Directions, 2026 | | 31 kb |
| CIMS |
* Notes
SCBs: Scheduled Commercial Banks
RRBs: Regional Rural Banks
SFBs: Small Finance Banks
PBs: Payment Banks
LABs: Lead Area Banks
AIFIs: All India Financial Institutions
ADs: Authorised Dealers
IP Agents: Issuing and Paying Agents
NBFCs: Non-Banking Financial Companies
RNBCs: Residuary Non-Banking Companies
NBFC-D: Non-Banking Financial Companies- Deposit Taking
NBFC-ND-SI: Non-Banking Financial Companies- Non-Deposit Taking-Systemically Important
UCBs: Urban Cooperative Banks
StCBs: State / Central Co-operative Banks
DCCBs: District Central Co-operative Banks
CICs: Credit Information Companies
AMCs: All Authorised Money Changers
FFMCs: Full Fledged Money Changers
MTSS: Money Transfer Service Scheme
WLAs: White label ATMs
PDs: Primary Dealers
SIDBI: Small Industries Development Bank of India
@ Master Directions will be issued soon
** IFSC Banking Units (IBUs) report as per circular issued by IFSCA (International Financial Services Centre Authority). |