HomeCirculars › RBI/2012-13/99

Master Circular on Commercial Paper Guidelines

Current · Source: Reserve Bank of India · RBI/2012-13/99 · issued 02 Jul 2012 · ~2 min read
Quick answerRBI consolidated all CP guidelines into a master circular. Key rules: minimum tangible net worth Rs.4 crore, minimum rating A2 from specified CRAs (e.g., CRISIL, ICRA, CARE, FITCH), maturity 7 days to 1 year, minimum denomination Rs.5 lakh (and minimum investment Rs.5 lakh per investor). Issuer's borrowal account must be a standard asset.
The rule, in the simplest words
How it plays out — a real example

Rahul, a deposits officer in Indore, is approached by a corporate borrower to issue Commercial Paper. Before proceeding, Rahul checks the borrower's tangible net worth, which is Rs.5 crore. Satisfied that the borrower meets the minimum requirement of Rs.4 crore, Rahul facilitates the CP issuance process. A deposits officer in Indore verifies the tangible net worth of a corporate borrower before facilitating CP issuance.

What changed

This is a consolidation of existing CP guidelines into a single master circular. It updates and replaces all previous circulars listed in the appendix. No new requirements were introduced.

What it means for you

Banks and lenders now have a single reference document for CP issuance, reducing compliance complexity. The rules remain unchanged: only corporates with tangible net worth of Rs.4 crore, standard asset classification, and A2 rating from eligible CRAs can issue CP. Banks acting as IPAs must ensure strict adherence to these norms.

What you must do

Who it affects

Scheduled banks, Primary dealers, All-India financial institutions, Corporate borrowers issuing CP

❓ Common questions

What is the minimum credit rating required for CP issuance?

The minimum rating is A2 as per SEBI's rating symbols, from specified CRAs (e.g., CRISIL, ICRA, CARE, FITCH). The rating must be current and valid for the CP's maturity.

Can a company with net worth below Rs.4 crore issue CP?

No. The issuer must have tangible net worth of at least Rs.4 crore as per the latest audited balance sheet.

What is the minimum maturity for CP?

CP can be issued for a minimum of 7 days and a maximum of one year from the date of issue.

📜 Read the original circular — full text as issued by RBI
RBI/2012-13/99 IDMD.PCD. 04/14.01.02/2012-13 July 2, 2012 The Chairmen/Chief Executives of All Scheduled Banks, Primary Dealers and All-India Financial Institutions Dear Sir/Madam, Master Circular - Guidelines for Issue of Commercial Paper Commercial Paper (CP), an unsecured money market instrument issued in the form of a promissory note, was introduced in India in 1990 with a view to enable highly rated corporate borrowers to diversify their sources of short-term borrowings and provide an additional instrument to the investors. 2. A Master Circular incorporating all the existing guidelines/instructions/ directives on the subject has been prepared for reference of the market participants and others concerned. It may be noted that this Master Circular consolidates and updates all the instructions/guidelines contained in the circulars listed in the Appendix in so far as they relate to guidelines for issue of CP. This Master Circular has been placed on RBI website at www.mastercirculars.rbi.org.in . Yours faithfully, (K. K. Vohra) Chief General Manager Encl.: As above Table of Content
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2012-13/99 · issued 02 Jul 2012. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (Scheduled banks, Primary dealers, All-India financial institutions, Corporate borrowers issuing CP), your first concrete step on “Master Circular on Commercial Paper Guidelines” is: “Update internal CP issuance and investment policies to reference this master circular.” (RBI issued this 02 Jul 2012).

  1. Circular: RBI/2012-13/99 -- Master Circular on Commercial Paper Guidelines
  2. Issued: 02 Jul 2012
  3. Action required: Update internal CP issuance and investment policies to reference this master circular.
  4. Action required: Verify borrower tangible net worth (min Rs.4 crore) and standard asset status before facilitating CP issuance.
  5. Action required: Ensure CP ratings are current, valid for the entire maturity period, and from specified CRAs (CRISIL, ICRA, CARE, FITCH, etc.).
  6. Action required: Ensure minimum investment of Rs.5 lakh per investor and denominations of Rs.5 lakh or multiples thereof.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. 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 03 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=7412&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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