DNBS-01 — Important Financial Parameters — Middle and Upper Layer
Quarterly return of important financial parameters (assets and liabilities, profit and loss, sensitive-sector exposure, sectoral credit, asset classification, delinquency and foreign funding) for a Middle or Upper Layer NBFC other than a core investment company, within 21 days of the quarter end.
- Due
- 21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (15th, 1 month after quarter end for periods beginning before 2026-07-01)
- Frequency
- Quarterly
- If it lapses
- Penalty under s.58G of the RBI Act; persistent default invites supervisory action
- Statutory reference
- Paras 21(1) and 22, RBI (Non-Banking Financial Companies - Supervisory Returns) Directions 2026 (RBI/DoS/2026-27/466)
Where this date comes from
- The instrument
- Paras 21(1) and 22, RBI (Non-Banking Financial Companies - Supervisory Returns) Directions 2026 (RBI/DoS/2026-27/466)
- The authority
- Reserve Bank of India
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before DNBS-01 binds an entity:
- RBI-registered NBFC
- Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL)
- Filed on:
- RBI CIMS
- Usually owned by:
- Accountant
- Typical effort:
- 5 hours
Common questions
- When is DNBS-01 due?
- 21 days after the quarter ends: 21 Jul / 21 Oct / 21 Jan / 21 Apr (15th, 1 month after quarter end for periods beginning before 2026-07-01). It falls due every quarter.
- Who has to file DNBS-01?
- It applies to RBI-registered NBFC and Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL).
- What is the penalty for filing DNBS-01 late?
- Penalty under s.58G of the RBI Act; persistent default invites supervisory action
- Where is DNBS-01 filed?
- RBI CIMS.
Get told before DNBS-01 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of DNBS-01, and nothing else — no newsletter, no other obligations, and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.