DNBS-03highReserve Bank of India
DNBS-03 — Prudential Norms Return
Quarterly compliance return on prudential norms — income recognition, asset classification, provisioning, capital adequacy and concentration of credit and investment.
- Due
- 15th, 1 month after quarter end
- Frequency
- Quarterly
- If it lapses
- Penalty under s.58G of the RBI Act for a delayed or incorrect return
- Statutory reference
- Master Direction — RBI (NBFC — Scale Based Regulation) Directions 2023
Who has to file it
Every one of these has to hold before DNBS-03 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-03 due?
- 15th, 1 month after quarter end. It falls due every quarter.
- Who has to file DNBS-03?
- 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-03 late?
- Penalty under s.58G of the RBI Act for a delayed or incorrect return
- Where is DNBS-03 filed?
- RBI CIMS.
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.