HomeCirculars › RBI/2023-24/94

RBI Circular on CIMS Project Implementation for AD Category-I Banks

Current · Source: Reserve Bank of India · RBI/2023-24/94 · issued 22 Dec 2023 · ~2 min read
Quick answerRBI issued A.P. (DIR Series) Circular No.12 on December 22, 2023, to all Category-I Authorised Dealer Banks regarding discontinuation of submission of gold import statements in legacy XBRL and shifting to CIMS portal from December 26, 2023.
The rule, in the simplest words
How it plays out — a real example

A forex & trade-finance officer in Mumbai, Priya, used to submit her bank's gold import statements through the old XBRL system. Starting December 26, 2023, she logs into the CIMS portal at https://sankalan.rbi.org.in to upload the half-yearly and monthly reports instead. Even when her bank imported no gold that month, she remembers to upload a 'NIL' report so the RBI knows everything is in order.

What changed

RBI released a circular under A.P. (DIR Series) on December 22, 2023, directing AD Category-I banks to discontinue submission of two gold import statements (half-yearly and monthly) via XBRL and instead upload them on the Centralised Information Management System (CIMS) portal from December 26, 2023. The returns are named 'Import of gold by EOUs, units in SEZ/EPZ and nominated agencies(M)' (code R132) and 'Import of gold by EOUs, units in SEZ/EPZ and nominated agencies(HY)' (code R133).

What it means for you

AD Category-I banks must stop using the legacy XBRL system for these specific gold import statements and start submitting them on the CIMS portal (https://sankalan.rbi.org.in) from December 26, 2023. If no data, a NIL report must be uploaded.

What you must do

Who it affects

Category-I Authorised Dealer Banks, Forex compliance teams handling gold import reporting, Trade finance and remittance departments involved in gold import transactions

❓ Common questions

What is the effective date of this circular?

The circular is dated December 22, 2023, and the shift to CIMS portal takes effect from December 26, 2023.

Does this circular apply to all banks?

No, it specifically addresses Category-I Authorised Dealer Banks.

What is CIMS in this context?

CIMS stands for Centralised Information Management System, RBI's new data warehouse for data collection, replacing the legacy XBRL system for these gold import statements.

📜 Read the original circular — full text as issued by RBI
RBI/2023-24/94 A.P. (DIR Series) Circular No.12 December 22, 2023 To All Category-I Authorised Dealer Banks Madam / Sir, CIMS Project implementation - Discontinuation of submission in legacy XBRL Attention of Authorised Dealer Category-I (AD Category- I) banks is invited to A.P. (DIR Series) Circular No. 103 dated April 03, 2012 and of A.P. (DIR Series) Circular No. 30 dated September 15, 2014 in terms of which, AD Category-I banks were required to submit the following statements on XBRL site – (i) Statement on half yearly basis (end March/end September) showing the quantity and value of gold imported by the nominated banks/ agencies/ EOUs/ SEZs in Gem & Jewellery sector, mode of payment-wise, (ii) Statement on monthly basis showing the quantity and value of gold imports by the nominated agencies (other than the nominated banks)/ EOUs/ SEZs in Gem & Jewellery sector during the month under report as well as the cumulative position as at the end of the said month beginning from the 1st month of the Financial Year. 2. It has now been decided to discontinue submission of the return through the XBRL system and shift to Centralised Information Management System (CIMS), Bank’s new data warehouse for data collection, with effect from December 26, 2023 . AD Category-I banks have already been onboarded on CIMS portal and are currently undertaking parallel submission of the return on both XBRL site as well as CIMS portal. The returns have been named ‘Import of gold by EOUs, units in SEZ/EPZ and nominated agencies(M)’, ‘‘Import of gold by EOUs, units in SEZ/EPZ and nominated agencies(HY)’ and has been assigned return codes- ‘R132’ & ‘R133’ respectively on CIMS portal. 3. Accordingly, AD Category-I banks shall upload the two statements as mentioned at para 1 (i) and (ii) on CIMS portal (URL: https://sankalan.rbi.org.in ) with effect from December 26, 2023. In case no data is to be furnished, AD Category-I banks shall upload a ‘NIL’ report. 4. The directions contained in this circular have been issued under Section 10 (4) and 11 (1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions/approvals, if any, required under any other law. Yours faithfully, (Puneet Pancholy) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2023-24/94 · issued 22 Dec 2023. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Who does what — compliance checklist
💻 IT / Systems
  • Upload the half-yearly statement (end March/end September) on quantity and value of gold imported by nominated banks/agencies/EOUs/SEZs in Gem & Jewellery sector, mode of payment-wise, on CIMS portal from December 26, 2023.
  • Upload the monthly statement on quantity and value of gold imports by nominated agencies (other than nominated banks)/EOUs/SEZs in Gem & Jewellery sector, including cumulative position, on CIMS portal from December 26, 2023.
  • Discontinue submission of these statements via legacy XBRL system.
📜 Compliance
  • Upload a NIL report if no data to furnish.
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 (Category-I Authorised Dealer Banks, Forex compliance teams handling gold import reporting, Trade finance and remittance departments involved in gold import transactions), your first concrete step on “RBI Circular on CIMS Project Implementation for AD Category-I Banks” is: “Upload the half-yearly statement (end March/end September) on quantity and value of gold imported by nominated banks/agencies/EOUs/SEZs in Gem & Jewellery sector, mode of payment-wise, on CIMS portal from December 26, 2023.” (RBI issued this 22 Dec 2023).

  1. Circular: RBI/2023-24/94 -- RBI Circular on CIMS Project Implementation for AD Category-I Banks
  2. Issued: 22 Dec 2023
  3. Action required: Upload the half-yearly statement (end March/end September) on quantity and value of gold imported by nominated banks/agencies/EOUs/SEZs in Gem & Jewellery sector, mode of payment-wise, on CIMS portal from December 26, 2023.
  4. Action required: Upload the monthly statement on quantity and value of gold imports by nominated agencies (other than nominated banks)/EOUs/SEZs in Gem & Jewellery sector, including cumulative position, on CIMS portal from December 26, 2023.
  5. Action required: Upload a NIL report if no data to furnish.
  6. Action required: Discontinue submission of these statements via legacy XBRL system.
  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.

💬 Banker Discussion

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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=12576&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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