The RBI (Small Finance Banks – Supervisory Returns) Directions, 2026 provide a framework for submission, governance, and accuracy of supervisory returns by Small Finance Banks (SFBs). Banks must submit periodic and ad-hoc returns through RBI- approved online platforms such as CIMS, ensuring data accuracy, completeness, confidentiality, and timely reporting.
The Board and Senior Management are responsible for establishing effective data governance, risk management, IT infrastructure, and validation processes for regulatory reporting. The Directions prescribe various returns relating to asset quality, liquidity, capital adequacy, large credits, CRILC, fraud reporting, ownership, financial performance, investments, and other supervisory information, with timelines ranging from weekly, monthly, quarterly, half-yearly, and yearly submissions. Fraud-related returns such as RFA and FMR must be filed within specified timelines. Banks must provide correct information within prescribed deadlines, failing which RBI may impose penalties under applicable laws. The Directions replace earlier supervisory return guidelines and provide that RBI’s interpretation shall be final and binding.
