Reserve Bank of India (Non-Banking Financial Companies – Financial Statements- Presentation and Disclosures) Second Amendment Directions, 2026

RBI (NBFCs – Financial Statements – Presentation and Disclosures) Second Amendment Directions, 2026 revise the financial statement presentation and disclosure requirements for NBFCs to enhance transparency, consistency, and regulatory reporting.The Government has extended the deadline for filing specified GSTAT appeals and applications to 31 July 2026, while retaining the regular statutory timelines for newer orders.