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
- Submit all agency commission claims for direct tax collections under TIN 2.0 regime to Mumbai Regional Office of RBI only.
- Continue submitting OLTAS direct tax commission claims to CAS Nagpur as before.
- Ensure GST receipt commission claims are also sent to Mumbai Regional Office per the updated instructions.
- Use the prescribed formats and certificates from Annex 2, 2A, and 2B for all agency commission claims.
- Update internal SOPs and train relevant staff on the new submission location for TIN 2.0 claims.
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
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.