DNBS-10 due date — Statutory Auditor Certificate
Also searched as: DNBS 10 return · statutory auditor certificate for NBFCs · DNBS-10-SAC
The statutory auditor's certificate on the year's audited books, generated on CIMS, filed within five working days of the auditor signing the audit report and by 31 December at the latest. The report is signed before the AGM notice goes out, at least 21 clear days ahead, so Lawzer shows 15 days before the AGM; it is due sooner if the report was signed sooner.
Next due date
31 December 2026for FY 2025-26
If it is late: Penalty under s.58G of the RBI Act, and supervisory action on the certificate of registration
Get told before DNBS-10 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of DNBS-10, and nothing else unless you tick the box above — 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.
- Due
- 15 days before the AGM (31 Dec each year before 2026-27)
- Frequency
- Annual
- If it lapses
- Penalty under s.58G of the RBI Act, and supervisory action on the certificate of registration
- Statutory reference
- Paras 21(7) and 23(1), RBI (Non-Banking Financial Companies - Supervisory Returns) Directions 2026 (RBI/DoS/2026-27/466)
Where this date comes from
- The instrument
- Paras 21(7) and 23(1), 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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-10 binds an entity:
- RBI-registered NBFC
- Base Layer (NBFC-BL), Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL)
- Filed on:
- RBI CIMS
- Usually owned by:
- Accountant
- Typical effort:
- 4 hours
Common questions
- What is the due date of DNBS-10?
- It is next due on 31 Dec 2026, for FY 2025-26. 15 days before the AGM (31 Dec each year before 2026-27). It falls due once a year.
- Who has to file DNBS-10?
- It applies to RBI-registered NBFC and Base Layer (NBFC-BL), Middle Layer (NBFC-ML), Upper Layer (NBFC-UL) and Top Layer (NBFC-TL).
- What is the penalty for filing DNBS-10 late?
- Penalty under s.58G of the RBI Act, and supervisory action on the certificate of registration
- How do I file DNBS-10?
- The NBFC’s authorised user logs in to the RBI’s CIMS portal, selects the return and the reporting period, fills in or uploads the data in the prescribed template, validates it and submits it before the due date.
- What is the full form of DNBS in DNBS-10?
- DNBS stands for Department of Non-Banking Supervision, the RBI department whose return codes these are. DNBS-10 is the Statutory Auditor Certificate.
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.