HomeCirculars › RBI/2023-24/96

Trade Credit Guarantee Reporting Moves to CIMS Platform

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
⏱ ~1 min read
Quick answerRBI has shifted quarterly reporting of bank guarantees for trade credits from XBRL to the CIMS portal (return code R131). AD Category-I banks must submit only on CIMS from December 26, 2023; XBRL submission will be discontinued.

What changed

RBI moved the quarterly return on issuance of bank guarantees for trade credits from the XBRL platform to the Centralised Information Management System (CIMS). The return is now assigned code R131 on CIMS. Submission via XBRL will stop effective December 26, 2023.

What it means for you

Banks must now use the CIMS portal for this specific return, aligning with RBI's broader data warehouse migration. This change streamlines reporting but requires banks to ensure their CIMS access and data submission processes are fully operational. Non-compliance could lead to reporting gaps.

What you must do

Who it affects

AD Category-I banks, Trade credit operations teams, Compliance and reporting departments

What is the new return code for this reporting on CIMS?

The return has been assigned code R131 on the Centralised Information Management System (CIMS).

From which date is XBRL submission discontinued?

Submission of this return through the XBRL site will be discontinued with effect from December 26, 2023.

Which banks are required to comply with this circular?

All Category-I Authorised Dealer banks are required to comply.

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Official source: RBI/2023-24/96 on rbi.org.in ↗
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · published · 19 Jun 2026, 07:02 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12578&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.