The Reserve Bank of India (RBI) on December 11, 2025, issued the Reserve Bank of India (Commercial Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2025 to further amend the Reserve Bank of India (Commercial Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.
The following amendments have been stated:
• In paragraph 6 (14), the definition of ‘Fortnight’ shall be redefined as ‘Fortnight’ means the period from the first day to the fifteenth day of each calendar month or sixteenth day to the last day of each calendar month, both days inclusive.
• In paragraphs 6 (18), 9, 21, 23, 24, 25 the words ‘Friday' shall be substituted with ‘day'.
• In paragraph 31, the words ‘each alternate Friday and’ shall be substituted with ‘last day of each fortnight’, the word 'seven' shall be substituted with 'five' and the word 'provisional' shall be deleted.
• In paragraph 32, the words 'reporting Friday' shall be substituted with ‘last day of each fortnight’ and the words ‘that Friday' shall be substituted with ‘last day of such fortnight’.
• In paragraph 33, the words ‘final’ and 'within 20 days from expiry of the relevant fortnight' shall be deleted.
• The paragraph 35 shall be deleted.
• A paragraph 38 shall be substituted with following paragraph:
“Under the new reporting structure, as amended vide Banking Laws (Amendment) Act 2025, there shall be no Provisional or Final or Special Form A return. The banks are required to submit single Form A return. The new versions of Form A and Form VIII returns are available on the Centralised Information Management System (CIMS) portal with new return codes. The banks are required to submit fortnightly Form A return from December 15, 2025 and monthly Form VIII return from December 2025 on the CIMS portal. Form A and Form VIII are not to be submitted in hard copy / paper returns by Scheduled Commercial banks. The Scheduled Commercial banks have to submit these returns in electronic form on CIMS portal using digital signatures of two authorised officials. While submitting these returns, banks have to ensure that the same is compliant with the prevalent IT laws of the country.”
The provisions shall come into effect from December 15, 2025, except paragraph 7 (viii) (2), which shall be effective from December 12, 2025.
[Notification No. RBI/2025-26/148 DOR.RET.REC.354/12.01.001/2025-26]
