The banking sector of India plays a vital role in the development of economy and the growth of banking sector majorly depends upon Non- Performing Assets (NPAs). NPAs is one of the crucial tool to evaluate the financial position of different banks. NPAs is a loan and an advance for which the principle and interest payment remain overdue for a period of 90 days. The purpose of this article is an attempt to analyse the trends of NPAs on the banking sector especially considering the State bank of India (SBI) for the period of 2012-2022. The data used for writing this article has been collected from secondary sources.