Summary: The Reserve Bank of India (RBI) has issued RBI/2026-27/250, CO.FIDD.FSD.No.S544/05-10-001/2026-27 dated September 02, 2026, introducing a half-yearly reporting requirement through the Centralised Information Management System (CIMS) portal for relief measures extended by Regulated Entities (REs) in areas affected by natural calamities. The change follows the revised regulatory framework introduced through the Resolution of Stressed Assets amendment directions dated April 29, 2026, which came into effect from July 1, 2026. The April 29 framework includes separate Resolution of Stressed Assets amendments applicable to different categories of regulated entities, including Commercial Banks, Small Finance Banks, Local Area Banks, Regional Rural Banks, Urban Cooperative Banks, Rural Cooperative Banks, Non-Banking Financial Companies and All India Financial Institutions.
Under the revised reporting mechanism, REs are required to furnish information regarding natural calamity relief measures in the revised reporting format through the CIMS portal. The return is to be filed within 30 days from the end of each half-year—by October 30 for the half-year ending September 30 and by April 30 for the half-year ending March 31. REs are required to ensure that information submitted is accurate, complete and duly validated and may establish appropriate internal systems and processes for timely collection, verification, consolidation and submission of information.
The circular also discontinues, with effect from July 1, 2026, the existing monthly return applicable to Scheduled Commercial Banks, including Small Finance Banks but excluding Regional Rural Banks, for reporting relief measures in areas affected by natural calamities. The revised mechanism therefore shifts reporting from the earlier monthly requirement for the specified banks to a half-yearly CIMS-based framework applicable to the REs covered by the revised regulatory framework.
Reserve Bank of India
RBI/2026-27/250CO.FIDD.FSD.No.S544/05-10-001/2026-27 | Dated: September 02, 2026
The Chief Executive Officer / Managing DirectorAll Scheduled Commercial Banks (including Regional Rural Banks and Small Finance Banks)All Local Area Banks/ Urban Cooperative Banks/ Rural Cooperative Banks/ Non-Banking Financial Companies / AIFIs
Madam / Dear Sir,
Relief Measures in Areas Affected by Natural Calamities – Reporting through Centralised Information Management System (CIMS) Portal – Introduction of Half-Yearly Return
The regulatory framework governing the relief measures to be extended by the Regulated Entities (REs) in areas affected by natural calamities has been revised vide the amendment directions on Resolution of Stressed Assets dated April 29, 2026 (list enclosed), which came into effect from July 1, 2026.
These directions require REs to submit data relating to relief measures extended in areas affected by natural calamities through the CIMS portal on a half-yearly basis. Accordingly, in order to align the existing reporting mechanism with the revised regulatory framework, REs shall furnish the required information in the revised reporting format through the CIMS portal.
The return shall be submitted within 30 days from the end of each half-year, i.e., by October 30 for the half-year ending September 30, and by April 30 for the half-year ending March 31.
REs shall ensure that the information submitted through the CIMS portal is accurate, complete, and duly validated. Appropriate internal systems and processes may be established to facilitate timely collection, verification, consolidation, and submission of the required information.
Further, the existing monthly return which was applicable to all Scheduled Commercial Banks (including Small Finance Banks and excluding Regional Rural Banks) on relief measures extended in areas affected by natural calamities stands discontinued with effect from July 1, 2026.
Yours sincerely,
(R Giridharan)Chief General Manager
