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Agency Commission Settlement for Direct Tax under TIN 2.0

Current · Source: Reserve Bank of India · RBI/2022-23/136 · issued 14 Nov 2022 · ~2 min read
Quick answerRBI has shifted agency commission claims for direct tax collections under TIN 2.0 to Mumbai Regional Office only. Claims for GST and TIN 2.0 direct tax must now go to Mumbai, while OLTAS direct tax claims stay at CAS Nagpur. All other Master Circular instructions remain unchanged.
The rule, in the simplest words
How it plays out — a real example

Priya, an agency-banking (government business) officer in Indore, also handles tax collections for her bank. She used to send commission claims for direct tax collections under TIN 2.0 to the Nagpur office, but now she updates her records and sends those claims to the Mumbai Regional Office of RBI instead, while continuing to send OLTAS claims to Nagpur as before.

What changed

RBI modified paragraph 21 of the Master Circular on Government Business Agency Commission dated April 1, 2022. Agency commission claims for direct tax collections under the TIN 2.0 regime will now be settled exclusively at the Mumbai Regional Office of RBI. Previously, such claims were handled at CAS Nagpur for central government transactions; now TIN 2.0 direct tax and GST claims are centralized to Mumbai.

What it means for you

Banks authorized to collect direct taxes must redirect their agency commission claims for TIN 2.0 transactions to Mumbai Regional Office instead of CAS Nagpur. This change streamlines settlement for digital tax collections but requires banks to update their internal submission processes. The OLTAS direct tax claims remain unaffected and continue at CAS Nagpur.

What you must do

Who it affects

All agency banks authorized to collect direct taxes, Banks handling TIN 2.0 direct tax collections, Banks collecting GST receipts, RBI's Mumbai Regional Office and CAS Nagpur

❓ Common questions

Where do we submit agency commission claims for direct tax collections under TIN 2.0?

All such claims must be submitted to the Mumbai Regional Office of RBI. This is a change from the earlier practice of sending them to CAS Nagpur for central government transactions.

Does this change affect OLTAS direct tax commission claims?

No. OLTAS direct tax commission claims will continue to be settled at CAS Nagpur, RBI, as per existing instructions.

What about GST receipt commission claims?

GST receipt commission claims are also to be settled at Mumbai Regional Office, along with TIN 2.0 direct tax claims.

📜 Read the original circular — full text as issued by RBI
RBI/2022-23/136 CO.DGBA.GBD.No.S957/43-33-005/2022-2023 November 14, 2022 All Agency banks (authorised to collect direct taxes) Madam / Dear Sir Agency Commission for Direct Tax collection under TIN 2.0 regime Please refer to Para 21 of our Master Circular on Conduct of Government Business by Agency Banks - Payment of Agency Commission dated April 1, 2022 related to claiming of agency commission. 2. After implementation of TIN 2.0 regime for collection of direct taxes, it has been decided to modify paragraph 21 of the captioned Master Circular. The modified paragraph 21 will read as follows: “Agency banks are required to submit their claims for agency commission in the prescribed format to CAS Nagpur in respect of Central government transactions and the respective Regional Office of Reserve Bank of India for State government transactions. However, agency commission claims with respect to GST receipt transactions and transactions related to direct tax collection under TIN 2.0 regime will be settled at Mumbai Regional Office of Reserve Bank of India only and accordingly all agency banks, authorized to collect GST and direct tax collection under TIN 2.0 , are advised to submit their agency commission claims pertaining to the respective receipt transactions at Mumbai Regional Office only. The agency commission for transactions related to direct tax under OLTAS will be continued to be settled at CAS, Nagpur, RBI. The formats for claiming agency commission for all agency banks and separate and distinctive set of certificates to be signed by the branch officials and Chartered Accountants or Cost Accountants are given in Annex 2, Annex 2A and Annex 2B respectively. These certificates would be in addition to the usual Certificate from ED / CGM (in charge of government business) to the effect that there are no pension arrears to be credited / delays in crediting regular pension / arrears thereof.” 3. All other instructions of the said Master Circular remain unchanged. Yours faithfully (Indranil Chakraborty) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2022-23/136 · issued 14 Nov 2022. The plain-English explanation above is BankPulse’s own independent summary.
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Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (All agency banks authorized to collect direct taxes, Banks handling TIN 2.0 direct tax collections, Banks collecting GST receipts, RBI's Mumbai Regional Office and CAS Nagpur), your first concrete step on “Agency Commission Settlement for Direct Tax under TIN 2.0” is: “Submit all agency commission claims for direct tax collections under TIN 2.0 regime to Mumbai Regional Office of RBI only.” (RBI issued this 14 Nov 2022).

  1. Circular: RBI/2022-23/136 -- Agency Commission Settlement for Direct Tax under TIN 2.0
  2. Issued: 14 Nov 2022
  3. Action required: Submit all agency commission claims for direct tax collections under TIN 2.0 regime to Mumbai Regional Office of RBI only.
  4. Action required: Continue submitting OLTAS direct tax commission claims to CAS Nagpur as before.
  5. Action required: Ensure GST receipt commission claims are also sent to Mumbai Regional Office per the updated instructions.
  6. Action required: Use the prescribed formats and certificates from Annex 2, 2A, and 2B for all agency commission claims.
  7. Action required: Update internal SOPs and train relevant staff on the new submission location for TIN 2.0 claims.
  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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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12408&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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