HomeCirculars › RBI/2025-26/102

Liberalised Remittance Scheme (LRS) Daily Return Submission

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
Quick answerRBI mandates LRS daily return submission by Category-II banks/entities and FFMCs from January 1, 2026, via CIMS.

What changed

["RBI introduces submission of 'LRS daily return' by AD Category-II banks/entities and FFMCs on CIMS.", 'AD Category-II banks/entities and FFMCs can check cumulative LRS remittances by resident individuals (PAN-wise) on CIMS.', "AD Category-II banks/entities and FFMCs must submit 'LRS daily return' from January 1, 2026, and discontinue submitting LRS transactions through AD Category-I banks."]

What it means for you

['This change aims to enhance transparency and monitoring of LRS transactions by AD Category-II banks/entities and FFMCs.', 'Banks and lenders must ensure compliance with the new submission requirements to avoid any potential issues or penalties.']

What you must do

Who it affects

AD Category-II banks/entities, Full-Fledged Money Changers (FFMCs), Resident individuals (PAN-wise)

What is the deadline for submitting 'LRS daily return' by AD Category-II banks/entities and FFMCs?

January 1, 2026

Where can I find the User Manual for submission of 'LRS daily return' on CIMS?

Under 'Downloads' on the CIMS portal

Who should I contact for resolving issues related to CIMS onboarding?

Foreign Exchange Department of the concerned Regional Office of the Reserve Bank of India

Track this rule
⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
Official source: RBI/2025-26/102 on rbi.org.in ↗
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · published · 19 Jun 2026, 02:27 IST