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Date: 2025-12-11 Category: Not Applicable State: Union Government Country: India

Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2025

Issued by Reserve Bank of India · Not Applicable

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Executive Summary & Key Takeaways

**Executive Summary** The Reserve Bank of India (RBI) issued Amendment Directions, effective December 15, 2025, modifying the Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR) Directions, 2025, for Local Area Banks (LABs). These changes are a consequence of the Banking Laws (Amendment) Act, 2025, which amends the definition of "Fortnight" and related reporting requirements. LABs must align their CRR and SLR maintenance and reporting (Form A and Form VIII) with the amended definition and submit returns via the CIMS portal. **Key Points / Main Content** * **Amendment of the Term "Fortnight":** * The definition of "Fortnight" is revised from "the period from Saturday to the second following Friday, both days inclusive" to "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." * This change is effective from December 15, 2025, as notified in the Gazette of India dated December 08, 2025. * **Changes to Reporting:** * CRR and SLR maintenance and reporting must align with the new definition of "Fortnight." * The terms 'Friday' and associated references are replaced with 'day' and 'last day of the fortnight' throughout various paragraphs of the original directions and within Form A and Form VIII. * 'Alternate Fridays' shall be substituted with 'last day of each fortnight'. * Provisional, Final, and Special Form A returns are eliminated; banks will now submit a single Form A return. * New versions of Form A and Form VIII, with new return codes, are available on the Centralized Information Management System (CIMS) portal. * Form A and Form VIII must be submitted electronically on the CIMS portal, with digital signatures from two authorized officials. * Banks are required to ensure returns are compliant with prevailing IT laws. * **Transitional Provisions:** * Maintenance of CRR and SLR for December 16-31, 2025, and January 1-15, 2026, will be based on NDTL as of November 28, 2025, and December 15, 2025, respectively. * From January 16, 2026, maintenance will be based on NDTL as of the last day of the second preceding fortnight. * During December 13-15, 2025, maintenance of CRR and SLR will be based on NDTL as of November 28, 2025. * Banks must maintain a minimum CRR of 100% of the required CRR during the transition period. **Impact Analysis** **Local Area Banks (LABs)** * **Impact:** Changes to reporting frequency and calculation of CRR/SLR. Also, a new reporting system needs to be adopted. * **Action Required:** * Align CRR and SLR maintenance and reporting with the amended definition of "Fortnight" from December 15, 2025. * Submit Form A and Form VIII electronically through the CIMS portal using digital signatures. * Ensure submitted returns comply with prevailing IT laws. * Adhere to transitional provisions for CRR and SLR maintenance and reporting. * Submit Form A return for December 12, 2025, as per the extant reporting structure. * Submit Form VIII return of December 2025 on CIMS portal, both with old and new return codes.

Key Entities Referenced

Banking Laws (Amendment) Act, 2025: Amends the Reserve Bank of India Act, 1934 and Banking Regulation Act, 1949. Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025: The main policy being amended regarding cash reserve ratio and statutory liquidity ratio for local area banks. Reserve Bank of India Act, 1934: Referenced act, specifically section 42, pertaining to Cash Reserve Ratio (CRR) maintenance. Banking Regulation Act, 1949: Referenced act, specifically sections 18, 24, and 35A, pertaining to Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR) maintenance. Reserve Bank of India: The regulator issuing the directions.
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भारतीय ररज़र्व बैंक RESERVE BANK OF INDIA RBI/2025-26/152 DOR.RET.REC.358/12.01.001/2025-26 December 11, 2025 Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2025 Please refer to Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025. 2. The Banking Laws (Amendment) Act, 2025 has amended various provisions, including the section 42 of Reserve Bank of India Act, 1934 and the sections 18 and 24 of Banking Regulation Act 1949, relating to maintenance of Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR). 3. Pursuant to the enactment of the Banking Laws (Amendment) Act, 2025, the definition of ‘Fortnight’ has been amended from “the period from Saturday to the second following Friday, both days inclusive” to “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”. As notified in the Gazette of India dated December 08, 2025, the enactment date of the stated definition of fortnight is December 15, 2025. Consequently, the CRR and SLR maintenance and reporting in their returns i.e., Form A and Form VIII respectively, also stand revised to align with the amended definition of the fortnight. 4. Accordingly, in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949 and pursuant to Section 42 of the Reserve Bank of India Act, 1934 and Sections 18 and 24 of Banking Regulation Act, 1949, as amended from time to time, and all other provisions / laws enabling the Reserve Bank of India in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the _______________________________________________________________________________________________________________________________________ विवियमि विभाग, केंद्रीय कायाालय, 12िी ींऔर 13िी ींमींव़िल, िरीमि भिि, िरीमि पॉइींट, म ींबई 400021 Department of Regulation, Central Office, 12th & 13th Floor, Nariman Bhavan, Nariman Point, Mumbai 400021 बैंक व ींदी में पत्राचार का स्वागत करता ै Caution: RBI never sends mails, SMSs or makes calls asking for personal information like bank account details, passwords, etc. It never keeps or offers funds to anyone. Please do not respond in any manner to such offers.public interest so to do, hereby, issues the Amendment Directions hereinafter specified. 5. These Directions shall be called the Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2025. 6. The provisions shall come into effect from December 15, 2025, except paragraph 7 (viii) (2), which shall be effective from December 12, 2025. 7. These Amendment Directions modify the Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 as under: (i) 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. (ii) In paragraphs 6 (19), 8, 17, 19, 20, 21 the words ‘Friday' shall be substituted with ‘day'. (iii) In paragraph 26, 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. (iv) In paragraph 27, 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’. (v) In paragraph 28, the words ‘final’ and 'within 20 days from expiry of the relevant fortnight' shall be deleted. (vi) The paragraph 30 shall be deleted. (vii) A paragraph 33 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, 22025 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 LABs. The 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.” (viii) Two new paragraphs shall be inserted after paragraph 33, namely: 1. “33 A. The maintenance of CRR and SLR during the fortnight December 16-31, 2025 and the first fortnight of January 2026 (i.e., January 1-15, 2026) is to be done by the banks, based on the Net Demand and Time Liabilities (NDTL) as on November 28, 2025 and December 15, 2025, respectively. From the subsequent fortnights starting from January 16, 2026, the maintenance shall be done, as presently applicable, i.e., based on the NDTL as on the last day of the second preceding fortnight”. 2. “33 B. During the transition period of three days i.e., December 13-15, 2025, the maintenance of CRR and SLR is to be done by the banks, based on the Net Demand and Time Liabilities (NDTL) as on November 28, 2025. Further, the banks shall maintain minimum CRR of not less than hundred per cent of the required CRR during the transition period. The banks shall also submit Form A return for December 12, 2025, as per the extant reporting structure. Further, the banks are advised to submit Form VIII return of December 2025 on CIMS portal, both with old and new return codes.” (ix) In paragraph 34, the words 'alternate Fridays' shall be substituted with ‘last day of each fortnight' and 'such Fridays' / 'such Friday' shall be substituted with ‘such day'. (x) In Annex I (Form A), the word ‘Friday’ / ‘that Friday’ shall be substituted with ‘last day of the fortnight’ / ‘last day of that fortnight’. (xi) In Annex II (Form VIII), 3• the ‘First alternate Friday’, ‘Second alternate Friday’, ‘Third alternate Friday’ shall be substituted with ‘15th day of the Month’ and ‘Last day of the Month’. • the word ‘Friday’ shall be substituted with ‘day’ / ‘last day of the fortnight’ (xii) In paragraph 23(3)(iii), the word ‘State Development Loans (SDLs) of the’ shall be substituted with ‘State Government Securities of the respective’. Yours faithfully, (Manoranjan Padhy) Chief General Manager 4

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