HomeCirculars › RBI/2020-21/106

RBI Updates Credit Reporting Formats for COVID-19 Restructured Loans

Current · Source: Reserve Bank of India · RBI/2020-21/106 · issued 12 Mar 2021 · ~2 min read
Quick answerRBI has modified credit reporting formats to include 'Restructured due to COVID-19' as a new value in Consumer, Commercial, and MFI bureaus. Banks must update systems and start reporting within two months from March 12, 2021.
The rule, in the simplest words
How it plays out — a real example

A credit & lending officer in Indore, Priya, has a customer whose loan was restructured due to COVID-19. She updates her bank's system to tag that loan as 'Restructured due to COVID-19' in the Consumer Bureau format, so the credit report shows the true status. She then sends this data to the Credit Information Company within two months to follow the RBI rule.

What changed

RBI has updated the Uniform Credit Reporting Format for Credit Information Companies (CICs). The field 'Written off and Settled status' in the Consumer Bureau is now 'Credit Facility Status' with a new catalogue value 'Restructured due to COVID-19'. Similarly, the Commercial Bureau's 'Major reasons for restructuring' and the MFI Bureau's 'Account status' now include 'Restructured due to COVID-19'.

What it means for you

Banks and lenders must now tag COVID-19 restructured loans separately in credit reports to CICs. This ensures accurate tracking of pandemic-related relief measures and helps CICs reflect the true status of borrower accounts. Lenders need to update their reporting systems within two months to comply.

What you must do

Who it affects

All Commercial Banks including Small Finance Banks, Local Area Banks, and Regional Rural Banks, All Primary (Urban) Co-operative Banks, State Co-operative Banks, and District Central Co-operative Banks, All-India Financial Institutions (Exim Bank, NABARD, NHB, SIDBI), All Non-Banking Financial Companies including Housing Finance Companies, All Credit Information Companies

❓ Common questions

What is the new catalogue value added to the credit reporting formats?

The new catalogue value is 'Restructured due to COVID-19', added to the Consumer Bureau's 'Credit Facility Status' field, the Commercial Bureau's 'Major reasons for restructuring' field, and the MFI Bureau's 'Account status' field.

By when must banks implement these changes?

Banks, AIFIs, and NBFCs must make necessary system modifications and commence reporting the updated information to Credit Information Companies within two months from the date of the circular, i.e., by May 12, 2021.

Which previous RBI circular does this modification support?

This modification supports the Resolution Framework for COVID-19 related stress as outlined in circular DOR.No.BP.BC.3/21.04.048/2020-21 dated August 6, 2020.

📜 Read the original circular — full text as issued by RBI
RBI/2020-21/106 DoR.FIN.REC.46/20.16.056/2020-21 March 12, 2021 All Commercial Banks (including Small Finance Banks, Local Area Banks and Regional Rural Banks) excluding Payment Banks All Primary (Urban) Co-operative Banks/State Co-operative Banks/ District Central Co-operative Banks All-India Financial Institutions (Exim Bank, NABARD, NHB and SIDBI) All Non-Banking Financial Companies (including Housing Finance Companies) All Credit Information Companies Madam / Sir, Data Format for Furnishing of Credit Information to Credit Information Companies and other Regulatory Measures Please refer to our circular DBOD.No.CID.BC.127/20.16.056/2013-14 dated June 27, 2014 inter alia setting out a Uniform Credit Reporting Format for the purpose of reporting credit information to the Credit Information Companies (CICs). 2. The Uniform Credit Reporting Format has two Annexes. The Annex-I contains two formats for credit reporting, viz., Consumer Bureau and Commercial Bureau, whereas Annex-II contains credit reporting format for Micro Finance Institution (MFI) segment. 3. It has now been decided to modify the aforesaid three formats as under: (i) Consumer Bureau: The label of the field ‘Written off and Settled status’ is modified as ‘Credit Facility Status’ and it will also have a new catalogue value, viz., ‘Restructured due to COVID-19’. (ii) Commercial Bureau: The existing field ‘Major reasons for restructuring’ will have a new catalogue value, viz., ‘Restructured due to COVID-19’. (iii) MFI Bureau: The existing field ‘Account status’ will have a new catalogue value, viz., ‘Restructured due to COVID-19’. 4. The modifications are being made to enable banks/AIFIs/NBFCs to report the information relating to restructured loans to CICs as envisaged in circular DOR.No.BP.BC.3/21.04.048/2020-21 dated August 6, 2020 , on the Resolution Framework for COVID-19 related stress. 5. Banks/AIFIs/NBFCs should make necessary modification to their systems and commence reporting the above information to CICs within two months from the date of this circular. CICs shall make necessary modifications to their system to reflect the above changes. Yours faithfully (Sunil T. S. Nair) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2020-21/106 · issued 12 Mar 2021. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
💻 IT / Systems
  • Update your credit reporting systems to include the new catalogue value 'Restructured due to COVID-19' in Consumer, Commercial, and MFI bureau formats.
  • Verify that CICs have updated their systems to reflect these changes and test data submissions.
📜 Compliance
  • Ensure all COVID-19 restructured loans are correctly tagged and reported to Credit Information Companies within two months from March 12, 2021.
  • Coordinate with your IT and compliance teams to align with the modified Uniform Credit Reporting Format as per RBI circular DOR.No.BP.BC.3/21.04.048/2020-21.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are an IT/Systems lead at a bank this circular applies to (All Commercial Banks including Small Finance Banks, Local Area Banks, and Regional Rural Banks, All Primary (Urban) Co-operative Banks, State Co-operative Banks, and District Central Co-operative Banks, All-India Financial Institutions (Exim Bank, NABARD, NHB, SIDBI), All Non-Banking Financial Companies including Housing Finance Companies, All Credit Information Companies), your first concrete step on “RBI Updates Credit Reporting Formats for COVID-19 Restructured Loans” is: “Update your credit reporting systems to include the new catalogue value 'Restructured due to COVID-19' in Consumer, Commercial, and MFI bureau formats.” (RBI issued this 12 Mar 2021).

  1. Circular: RBI/2020-21/106 -- RBI Updates Credit Reporting Formats for COVID-19 Restructured Loans
  2. Issued: 12 Mar 2021
  3. Action required: Update your credit reporting systems to include the new catalogue value 'Restructured due to COVID-19' in Consumer, Commercial, and MFI bureau formats.
  4. Action required: Ensure all COVID-19 restructured loans are correctly tagged and reported to Credit Information Companies within two months from March 12, 2021.
  5. Action required: Coordinate with your IT and compliance teams to align with the modified Uniform Credit Reporting Format as per RBI circular DOR.No.BP.BC.3/21.04.048/2020-21.
  6. Action required: Verify that CICs have updated their systems to reflect these changes and test data submissions.
  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=12038&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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