HomeCirculars › RBI/2005-2005/431

RBI Tightens Timelines for Govt Revenue Remittances

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Source: Reserve Bank of India · RBI/2005-2005/431 · issued 25 Apr 2005 · ~2 min read
Quick answerFrom May 1, 2005, banks must remit local government collections to RBI Nagpur within T+3 days and outstation within T+5 days. Delayed remittances attract 'Delayed Period Interest' at Bank Rate +2%, recoverable regardless of amount. Private sector banks and OLTAS transactions are exempt.
The rule, in the simplest words
How it plays out — a real example

A forex & trade-finance officer in Indore collects a government revenue payment on Monday. Since the collecting branch and the focal point branch are in the same city, she must ensure the money reaches RBI Nagpur by Thursday (T+3). If she misses the deadline, the bank will automatically owe 'Delayed Period Interest' at Bank Rate + 2%, even if the amount is tiny.

What changed

RBI introduced specific T+3 (local) and T+5 (outstation) working day timelines for remitting government revenues to CAS, Nagpur, replacing earlier procedures. The penalty for delays is now formally called 'Delayed Period Interest' (still at Bank Rate +2%), and it applies to all amounts without any threshold. Relaxations for difficult areas require case-by-case approval from the Controller General of Accounts.

What it means for you

Banks must tighten their internal processes to ensure government collections are credited to RBI within the new timelines, or face automatic interest charges. The removal of any minimum amount threshold means even small delays will be penalized. This increases operational pressure on branches, especially those handling high volumes of government receipts.

What you must do

Who it affects

State Bank of India and its Associates, All Public Sector Banks, Jammu & Kashmir Bank Ltd., Branches handling government receipts/revenues, Treasury and operations teams

❓ Common questions

What is the new timeline for remitting local government collections?

For local transactions (collecting branch and focal point branch in the same city/agglomeration), remittance to CAS, RBI, Nagpur must be completed within T+3 working days, where T is the day money is available at the branch.

What happens if we delay remittance beyond the permissible period?

Banks will be charged 'Delayed Period Interest' at Bank Rate +2% on the total delayed amount, regardless of the amount involved. The concerned ministry/department will send quarterly penalty details to your head office by the 15th of the following month.

Are private sector banks covered by this circular?

No, these instructions are explicitly not applicable to Private Sector Banks. They apply only to State Bank of India and its Associates, all Public Sector Banks, and Jammu & Kashmir Bank Ltd.

📜 Read the original circular — full text as issued by RBI
RBI/2005-2005/431 DGBA.GAD.No.H-5531/42.01.011/ 2004-05 April 25, 2005 The Chairman & Managing Director / Managing Director State Bank of India and its Associates/ All Public Sector Banks/ Jammu & Kashmir Bank Ltd. Dear Sir, Maintenance of Government Accounts - Recovery of Interest on delayed remittances (Government of India Transactions) The existing procedure for remittance of collection of Government receipts/revenues for crediting into Government account maintained at CAS, RBI, Nagpur has been reviewed by a Committee set up by Government of India with members drawn from Government, Reserve Bank of India and a few select Public Sector Banks. Based on recommendations of the Committee, it has been decided as under: 1 . Permissible period for remittance of Government Revenues a) Local Transactions - Wherever the collecting branch and focal point branch are in the same city/agglomeration, the settlement of transaction with CAS, RBI, Nagpur is required to be completed within T+3 working days (where T is the day when money is available at the branch). For calculating the working days, the RBI calendar will be followed. b) Outstation Transactions - Wherever the collecting branch and the focal point branch are in different city/agglomeration, the settlement of transaction with CAS, RBI, Nagpur is required to be completed within T+5 working days (where T is the day when money is available at the branch). For calculating the working days, the RBI calendar will be followed. 2 . Charging interest on delayed remittance – ‘Delayed Period Interest’ a) Total amount, which has not been remitted in time and the penalty due alongwith the details of the individual cases will be intimated by concerned Ministry /department to the Head Office of the bank concerned on a quarterly basis by the 15 th of the following month. The period of delay for this purpose will be counted from the date of receipt of the collection at the receiving branch (actual realization of money in the bank) till they are reported to RBI, CAS, Nagpur for credit to Government. b) The present system of charging penalty at Bank Rate +2 % will continue. The charges shall henceforth be known as ‘Delayed Period Interest’. c) There will be no change in the permissible remittance period or penal charges for the various Deposit Schemes of the Ministry of Finance. d) Delayed period interest will be recoverable from the banks regardless of the amount involved. 3. The cases for relaxation of the permissible period in respect of difficult areas or due to the matters beyond the control of the banks will be forwarded on case – to - case basis to Office of Controller General of Accounts through the Ministry/Department concerned for approval as hitherto. 4. This supersedes all our earlier instructions on the subject. 5. The revised instructions will be effective from 01.05.2005 . These instructions are not applicable to Private Sector Banks. 6. The above instructions will not apply to transactions under OLTAS. Separate instructions have already been issued vide our circular No.RBI/2005/411 dated April 1, 2005 in this regard. 7. Please acknowledge receipt. Yours faithfully, Sd/- (M.T.Varghese) General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2005-2005/431 · issued 25 Apr 2005. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
🏦 Branch Manager
  • For branches in difficult areas, document cases for relaxation and submit to the Controller General of Accounts through the concerned ministry/department.
📜 Compliance
  • Update internal SOPs to ensure local government collections are remitted to CAS, Nagpur within T+3 working days and outstation within T+5 working days, using the RBI calendar.
  • Set up monitoring mechanisms to track remittance timelines and flag delays immediately to avoid 'Delayed Period Interest' at Bank Rate +2%.
  • Prepare to receive and process quarterly penalty intimation from ministries/departments by the 15th of the following month.
  • Exclude OLTAS transactions from these instructions and ensure separate OLTAS compliance as per circular dated April 1, 2005.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (State Bank of India and its Associates, All Public Sector Banks, Jammu & Kashmir Bank Ltd., Branches handling government receipts/revenues, Treasury and operations teams), your first concrete step on “RBI Tightens Timelines for Govt Revenue Remittances” is: “Update internal SOPs to ensure local government collections are remitted to CAS, Nagpur within T+3 working days and outstation within T+5 working days, using the RBI calendar.” (RBI issued this 25 Apr 2005).

  1. Circular: RBI/2005-2005/431 -- RBI Tightens Timelines for Govt Revenue Remittances
  2. Issued: 25 Apr 2005
  3. Action required: Update internal SOPs to ensure local government collections are remitted to CAS, Nagpur within T+3 working days and outstation within T+5 working days, using the RBI calendar.
  4. Action required: Set up monitoring mechanisms to track remittance timelines and flag delays immediately to avoid 'Delayed Period Interest' at Bank Rate +2%.
  5. Action required: Prepare to receive and process quarterly penalty intimation from ministries/departments by the 15th of the following month.
  6. Action required: For branches in difficult areas, document cases for relaxation and submit to the Controller General of Accounts through the concerned ministry/department.
  7. Action required: Exclude OLTAS transactions from these instructions and ensure separate OLTAS compliance as per circular dated April 1, 2005.
  8. Owner: ____________ Target date: ____________
  9. Board/committee approval needed? Y / N
  10. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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BankPulse Compliance Evidence Pack — generated 05 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=2218&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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