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ICEGATE Agency Commission Claims: New Settlement Route

Current · Source: Reserve Bank of India · RBI/2023-24/43 · issued 14 Jun 2023 · ~2 min read
Quick answerFrom April 1, 2023, agency banks must submit commission claims for indirect taxes collected via ICEGATE to RBI's Mumbai Regional Office, not CAS Nagpur. This aligns with existing GST and TIN 2.0 direct tax claim procedures.
The rule, in the simplest words
How it plays out — a real example

A branch manager in Mumbai, Ms. Rani, receives a batch of ICEGATE commission claims from her branch. She checks that each claim follows Annex 2 format, signs the required certificate, and submits them to the Mumbai Regional Office, ensuring the commissions are settled on time and avoiding any confusion with CAS Nagpur.

What changed

RBI modified paragraph 21 of the Master Circular on Conduct of Government Business to include ICEGATE payment gateway transactions in the list of receipt transactions whose agency commission claims must be submitted to Mumbai Regional Office. Previously, these claims followed the general route to CAS Nagpur for central government transactions.

What it means for you

Banks handling indirect tax collections through ICEGATE now have a dedicated settlement point at Mumbai Regional Office, streamlining claim processing. This change reduces confusion and ensures uniform handling alongside GST and TIN 2.0 claims. Banks must update their internal submission workflows to avoid delays or rejections.

What you must do

Who it affects

Agency banks authorized to collect indirect taxes via ICEGATE, Bank branches handling ICEGATE payment gateway transactions, Regional offices of RBI processing agency commission claims

❓ Common questions

Which transactions are now covered under the Mumbai Regional Office claim route?

GST receipt transactions, direct tax collections under TIN 2.0, and indirect tax collections through ICEGATE payment gateway reported to Mumbai Regional Office.

Do other central government transactions still go to CAS Nagpur?

Yes, agency commission claims for central government transactions not covered by this modification continue to be settled at CAS Nagpur.

What formats should we use for claiming commission?

Use the formats given in Annex 2, Annex 2A, and Annex 2B of the Master Circular, along with the required certificates from branch officials and chartered/cost accountants.

📜 Read the original circular — full text as issued by RBI
RBI/2023-24/43 CO.DGBA.GBD.No.S295/31-12-010/2023-2024 June 14, 2023 All Agency banks Madam / Dear Sir Agency Commission for collection of indirect taxes through ICEGATE payment gateway Please refer to Para 21 of our Master Circular on Conduct of Government Business by Agency Banks - Payment of Agency Commission dated April 1, 2023 related to claiming of agency commission. 2. Since certain transactions related to collection of indirect taxes through ICEGATE (CEP) payment gateway are now being reported by agency banks to Mumbai Regional Office (MRO), RBI with effect from April 01, 2023, it has been decided to modify paragraph 21 of the aforesaid 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 pertaining to GST receipt transactions, transactions  related to direct tax collection under TIN 2.0 regime, and transactions pertaining to collection of indirect taxes through ICEGATE payment gateway reported to Mumbai Regional Office, RBI will be settled at Mumbai Regional Office of Reserve Bank of India only and accordingly all agency banks, authorized to collect GST, direct tax collection under TIN 2.0 and indirect taxes through ICEGATE payment gateway , are advised to submit their agency commission claims pertaining to the respective receipt transactions at Mumbai Regional Office only. The agency commission claim for Central Government transactions reported to CAS, Nagpur, RBI 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/2023-24/43 · issued 14 Jun 2023. The plain-English explanation above is BankPulse’s own independent summary.
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Who does what — compliance checklist
🏦 Branch Manager
  • Ensure branch officials and auditors use the correct claim formats (Annex 2, 2A, 2B) as specified in the Master Circular.
📜 Compliance
  • Redirect all agency commission claims for ICEGATE indirect tax collections to Mumbai Regional Office, RBI.
  • Update internal SOPs and training materials to reflect the new submission point for ICEGATE transactions.
  • Verify that claims for central government transactions not covered by this change continue to go to CAS Nagpur.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (Agency banks authorized to collect indirect taxes via ICEGATE, Bank branches handling ICEGATE payment gateway transactions, Regional offices of RBI processing agency commission claims), your first concrete step on “ICEGATE Agency Commission Claims: New Settlement Route” is: “Redirect all agency commission claims for ICEGATE indirect tax collections to Mumbai Regional Office, RBI.” (RBI issued this 14 Jun 2023).

  1. Circular: RBI/2023-24/43 -- ICEGATE Agency Commission Claims: New Settlement Route
  2. Issued: 14 Jun 2023
  3. Action required: Redirect all agency commission claims for ICEGATE indirect tax collections to Mumbai Regional Office, RBI.
  4. Action required: Update internal SOPs and training materials to reflect the new submission point for ICEGATE transactions.
  5. Action required: Ensure branch officials and auditors use the correct claim formats (Annex 2, 2A, 2B) as specified in the Master Circular.
  6. Action required: Verify that claims for central government transactions not covered by this change continue to go to CAS Nagpur.
  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=12516&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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