{"id":4627,"date":"2022-07-17T06:27:54","date_gmt":"2022-07-17T06:27:54","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4627"},"modified":"2026-02-15T19:26:11","modified_gmt":"2026-02-15T19:26:11","slug":"applicability-reporting-for-nbfc-xbrl-filling-in-india","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/","title":{"rendered":"Applicability Reporting for NBFC &#8211; XBRL Filling in India"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4628\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/RBI-compliance-.jpg\" alt=\"RBI compliance\" width=\"832\" height=\"395\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/RBI-compliance-.jpg 670w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/RBI-compliance--300x142.jpg 300w\" sizes=\"(max-width: 832px) 100vw, 832px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d76ae004f9f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d76ae004f9f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#Overview_on_NBFC_%E2%80%93_XBRL_Filling_in_India\" title=\"Overview on NBFC &#8211; XBRL Filling in India\">Overview on NBFC &#8211; XBRL Filling in India<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#Advantage_of_XBRL_E-xtensible_business_reporting_language\" title=\"Advantage of XBRL (E-xtensible business reporting language)\">Advantage of XBRL (E-xtensible business reporting language)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#What_is_the_Applicability_of_XBRL_returns_for_NBFCs_in_India\" title=\"What is the Applicability of XBRL returns for NBFCs in India?\">What is the Applicability of XBRL returns for NBFCs in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#Role_of_Login_ID_Password_in_Filing_XBRL_returns_for_NBFCs\" title=\"Role of Login ID &amp; Password in Filing XBRL returns for NBFCs\">Role of Login ID &amp; Password in Filing XBRL returns for NBFCs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#What_is_the_timelinedue_date_for_filing_XBRL_returns_for_NBFCs_with_RBI\" title=\"What is the timeline\/due date for filing XBRL returns for NBFCs with RBI? \">What is the timeline\/due date for filing XBRL returns for NBFCs with RBI? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#Key_Points_regarding_RBI_-XBRL_Return\" title=\"Key Points regarding RBI -XBRL Return\">Key Points regarding RBI -XBRL Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/applicability-reporting-for-nbfc-xbrl-filling-in-india\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Overview_on_NBFC_%E2%80%93_XBRL_Filling_in_India\"><\/span><span style=\"color: #000080;\"><strong>Overview on NBFC &#8211; XBRL Filling in India<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The E-xtensible business reporting language (XBRL) is transforming company reporting all over the world by allowing for the electronic exchange of financial &amp; business data. From financial year 2019\u201320, the Reserve Bank of India required all NBFCs to submit their NBFC returns in XBRL format. Moreover, we\u2019ll talk about filing XBRL returns for NBFCs in this article.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Advantage_of_XBRL_E-xtensible_business_reporting_language\"><\/span><span style=\"color: #000080;\"><strong>Advantage of XBRL (E-xtensible business reporting language)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Through the XBRL provides At every stage of company or business reporting &amp; its analysis, XBRL allows a number of advantages which are mentioned below :<\/p>\n<ul>\n<li>Faster;<\/li>\n<li>Accurate handling of data<\/li>\n<li>Improved analysis;<\/li>\n<li>Automation;<\/li>\n<li>Upgraded quality of information &amp; decision making.<\/li>\n<li>Cost-saving;<\/li>\n<li>Reliability;<\/li>\n<\/ul>\n<p>Furthermore, XBRL supports consumers and Producers of financial information or data to shift resources away from the time-consuming &amp; expensive manual procedure. With the use of tools that can validate and analyse XBRL information, they may focus their efforts on analysis. It is a flexible language designed to fit for all current reporting practises in different nations and sectors. Even at the level of a individual organizational unit, its flexible nature enables it to accommodate unique business requirements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Applicability_of_XBRL_returns_for_NBFCs_in_India\"><\/span><span style=\"color: #000080;\"><strong>What is the Applicability of XBRL returns for NBFCs in India?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4630\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company..jpg\" alt=\"regulations-applicable-on-a-non-banking-financial-company.\" width=\"1187\" height=\"564\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company..jpg 1187w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company.-300x143.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company.-1024x487.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company.-768x365.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/regulations-applicable-on-a-non-banking-financial-company.-800x380.jpg 800w\" sizes=\"(max-width: 1187px) 100vw, 1187px\" \/><\/p>\n<p>XBRL returns for NBFCs is applicable. Even if an NBFC&#8217;s assets are worth 2 crore (which is going to increased to 5 Cr), it still applies to them. There are many XBRL return types that are submitted by various NBFCs with different asset sizes.<\/p>\n<table style=\"height: 753px;\" width=\"836\">\n<tbody>\n<tr>\n<td width=\"303\"><strong>Kind of XBRL Return <a href=\"https:\/\/carajput.com\/rbi-consulting.php\">Filling with RBI\u00a0<\/a><\/strong><\/td>\n<td width=\"335\"><strong>Applicability on Different Assets Size<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Important Financial Parameters\u2014DNBS-02<\/td>\n<td rowspan=\"3\" width=\"335\">Applicable for nonbank financial companies (NBFCs) with assets size below 100 Cr.<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Statutory Auditor Certificate &#8211; DNBS- 10<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Overseas Investment Detail &#8211; DNBS- 13<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Important Financial Parameters &#8211; DNBS- 02<\/td>\n<td rowspan=\"5\" width=\"335\">For nonbank financial companies (NBFCs) with assets between 100 Cr &amp; 500 Cr.<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Statutory Auditor Certificate &#8211; DNBS- 10<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Overseas Investment Detail &#8211; DNBS- 13<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Short-Term Dynamic Liquidity\u2014DNBS-4A<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Structural Liquidity &amp; Interest rate sensitivity &#8211; DNBS- 4B<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Important Financial Parameters &#8211; DNBS- 02<\/td>\n<td rowspan=\"3\" width=\"335\">Small nonbank financial companies (NBFCs) with an asset size of 2\/5 Cr.<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Statutory Auditor Certificate &#8211; DNBS- 10<\/td>\n<\/tr>\n<tr>\n<td width=\"303\">Overseas Investment Detail &#8211; DNBS- 13<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Role_of_Login_ID_Password_in_Filing_XBRL_returns_for_NBFCs\"><\/span><span style=\"color: #000080;\"><strong>Role of Login ID &amp; Password in Filing XBRL returns for<a href=\"https:\/\/www.caindelhiindia.com\/service\/nbfc-registration\"> NBFCs<\/a><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The <a href=\"https:\/\/carajput.com\/learn\/reserve-bank-of-india-consultancy-service.html\">Reserve Bank of India<\/a> provides the login ID &amp; password to NBFCs. To file an NBFC return, NBFCs must register a maker &amp; checker login ID and password. The creator &amp; checker will each get an automatic email. The statutory auditor ID should be created by NBFCs in the XBRL system as well. Following the creation of the statutory auditor ID, an automatic email will be generated to the statutory auditor via the XBRL system, instructing them to upload the RBI Return DNBS 10 return.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_timelinedue_date_for_filing_XBRL_returns_for_NBFCs_with_RBI\"><\/span><span style=\"color: #000080;\"><strong>What is the timeline\/due date for filing XBRL returns for <a href=\"https:\/\/www.caindelhiindia.com\/service\/nbfc-registration\">NBFCs<\/a> with RBI? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The RBI XBRL NBFC\u2019s Return must be submitted within the specified time frame as assigned. The due dates are stated as below.<\/p>\n<ul>\n<li>RBI Return &#8211; DNBS 02: The deadline for submitting this return is 60 days after the end of the fiscal year, and it must be filed every year.<\/li>\n<li>The RBI Return\u2014DBNS 04A: This quarterly return must be submitted within 15 days after the quarter&#8217;s end.<\/li>\n<li>RBI Return &#8211; DBNS 04B: This monthly return must be submitted within 10 days after the month\u2019s end.<\/li>\n<li>The RBI Return &#8211; DNBS 10: This is an annual return that must be submitted before December 31 and one month after finalizing the balance sheet.<\/li>\n<li>RBI Return &#8211; DNBS 13: This is a quarterly RBI return that is required to be submitted within 15 days after the quarter&#8217;s end<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Points_regarding_RBI_-XBRL_Return\"><\/span><span style=\"color: #000080;\"><strong>Key Points regarding RBI -XBRL Return<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4631\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/RBI-XBRL-Return.jpg\" alt=\"RBI -XBRL Return\" width=\"842\" height=\"548\" \/><\/p>\n<p>The below-mentioned points should be considered before filing the RBI Return:<\/p>\n<ul>\n<li>All ND-NSI category nonbank financial companies must submit the proper returns using both systems (COSMOS and XBRL portal). For the period ending March 31, 2020<\/li>\n<li>As of March 2021, the RBI will no longer accept online returns from NBFCs of the ND-NSI category that have assets under 500 crore rupees and will instead use the XBRL system as the sole online return reporting method.<\/li>\n<li>First of all, nonbank financial companies should register them on the XBRL online RBI platform and have to make available the contact information as well as other information about the company&#8217;s KMPs in the format required by the RBI. NBFCs should be in touch with the RBI, particularly the Department of Non-Banking Supervision, using their official email address in order to create Super User IDs and make it easier for users to access the new platform. Open the link https:\/\/xbrl.rbi.org.in once the login information has been received to access the portal.<\/li>\n<li>Once they have access to the XBRL portal, NBFCs should create statutory auditor IDs in the XBRL system. The XBRL system will sent the automatically generated email to the statutory auditor after the creation of the user ID for them in order to validate the submission of the DNBS 10 return.<\/li>\n<li>NBFCs are still required to file a DNBS 13 return Even if there are no overseas investments.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\"><strong>Conclusion<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Different NBFCs will be subject to different XBRL returns, depending on the extent of their assets &amp; category. The RBI-XBRL returns for nonbank financial companies should be submitted within the specified time frame of submission. Frequent use of the XBRL reporting format is revolutionizing company reporting all over the world.<\/p>\n<p>About IFCCL<\/p>\n<div>IFCCL provides specialised cross\u2011border compliance and international taxation support, serving as a trusted FEMA and RBI compliance consultant for businesses and individuals managing foreign investments, remittances, and regulatory approvals. Our team also delivers expert transfer pricing advisory, helping companies structure international transactions, maintain documentation, and ensure full alignment with global and Indian tax regulations. As a reputable Chartered Accountant firm in Connaught Place, IFCCL combines deep technical expertise with practical guidance, enabling clients to navigate complex regulatory frameworks while maintaining transparency, compliance, and operational confidence. Contact us at 9555 555 480 or Singh@carajput.com\/singh@caindelhindia.com<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Overview on NBFC &#8211; XBRL Filling in India The E-xtensible business reporting language (XBRL) is transforming company reporting all over the world by allowing for the electronic exchange of financial &amp; business data. From financial year 2019\u201320, the Reserve Bank of India required all NBFCs to submit their NBFC returns in XBRL format. Moreover, we\u2019ll &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[753,115],"tags":[886,920],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4627"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4627"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4627\/revisions"}],"predecessor-version":[{"id":10144,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4627\/revisions\/10144"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}