NBS-9 due date — Annual Return — Non-deposit Taking NBFC
Annual return of assets and liabilities for a non-deposit taking NBFC in the Base Layer, filed within 60 days of the financial year close. The Supervisory Returns Directions 2026 have no such return: a Base Layer NBFC files DNBS02 every quarter instead.
When it is due
60 days after financial year end — no longer owed for periods from 2026-04-01
If it is late: Penalty under s.58G of the RBI Act for a delayed or incorrect return
- Due
- 60 days after financial year end — no longer owed for periods from 2026-04-01
- Frequency
- Annual
- If it lapses
- Penalty under s.58G of the RBI Act for a delayed or incorrect return
- Statutory reference
- Master Direction — Returns to be submitted by NBFCs
Where this date comes from
- The instrument
- Master Direction — Returns to be submitted by NBFCs
- 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 NBS-9 binds an entity:
- RBI-registered NBFC
- not deposit-taking NBFC
- Base Layer (NBFC-BL)
- Filed on:
- RBI CIMS
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- What is the due date of NBS-9?
- 60 days after financial year end — no longer owed for periods from 2026-04-01.
- Who has to file NBS-9?
- It applies to RBI-registered NBFC, not deposit-taking NBFC and Base Layer (NBFC-BL).
- What is the penalty for filing NBS-9 late?
- Penalty under s.58G of the RBI Act for a delayed or incorrect return
- How do I file NBS-9?
- 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.
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.