HomeCirculars › RBI/2021-2022/163

RBI Streamlines Returns: Discontinuation and Online Filing

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/2021-2022/163 · issued 18 Feb 2022 · ~2 min read
Quick answerRBI proposes to discontinue three returns and convert eight others to online filing under RRA 2.0 interim recommendations. Exact dates will be notified later. This aims to reduce compliance burden.
The rule, in the simplest words
How it plays out — a real example

With the discontinuation of the Return on Offshore Banking Units, our team can focus on more pressing tasks, like reviewing loan applications and ensuring our customers' financial information is up-to-date. This change will help us streamline our processes and provide better service to our clients.

What changed

RBI announced interim recommendations from the Regulations Review Authority (RRA 2.0) to discontinue or merge three returns: Return on Offshore Banking Units, Statement on bad debts written off, and Fraud Monitoring Return 2 for NBFCs. Additionally, eight returns, including those on financial conglomerates, audit reports, investment portfolio, fraud monitoring, and KYC-AML, will be converted to online submission.

What it means for you

Banks and NBFCs can expect reduced paperwork and streamlined reporting as certain returns are phased out or merged. The shift to online filing for key returns like fraud monitoring and audit reports will improve data accuracy and ease compliance. However, exact implementation dates are pending, so entities should prepare for the transition without immediate action.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

All Scheduled Commercial Banks, All Payments Banks, All Small Finance Banks, All Co-operative Banks, All NBFCs, All Credit Rating Agencies

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

Which returns are being discontinued?

Three returns: Return on Offshore Banking Units (quarterly), Statement on bad debts written off (yearly), and Fraud Monitoring Return 2 for NBFCs (quarterly).

When will these changes take effect?

The exact date of discontinuation/merger and online filing will be notified by RBI in due course. No immediate action is required until then.

What returns are moving to online submission?

Eight returns, including those on financial conglomerates, whole bank long form audit report, half-yearly investment portfolio review, fraud monitoring returns (FMR1, FMR3, and unified for frauds below ₹1 lakh), delay in rating review by CRAs, and KYC-AML return.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
RBI’s words: “Official withdrawal register entry #22: DoS.CO.PPG./SEC.08/11.01.005/2021-22 — "Regulations Review Authority (RRA 2.0) - Interim Recommendations - Discontinuation/Merger/Online Submission of Returns" ”
📜 Read the original circular — full text as issued by RBI
RBI/2021-2022/163 DoS.CO.PPG./SEC.08/11.01.005/2021-22 February 18, 2022 All Scheduled Commercial Banks / All Payments Banks All Small Finance Banks / All Co-operative Banks All NBFCs / All Credit Rating Agencies Madam / Dear Sir Regulations Review Authority (RRA 2.0) – Interim Recommendations – Discontinuation/Merger/Online Submission of Returns Please refer to the press release dated February 18, 2022 issued on the captioned subject. 2. As part of the implementation of the interim recommendations of the RRA 2.0, it is proposed to discontinue/merge the returns listed in the Annex 1 . Further, it is also proposed to convert, the paper based/ e-mail-based returns listed in the Annex 2 , into online filing. 3. The exact date of discontinuation/merger and online filing of the returns, would be notified in due course. Yours faithfully, (Arnab Kumar Chowdhury) Chief General Manager-in- Charge Encl: As enclosed Annex - 1 List of Returns to be Discontinued S. No.
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2021-2022/163 · issued 18 Feb 2022. The plain-English explanation above is BankPulse’s own independent summary.
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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=12235&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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