Guarantee reporting obligation requires specified parties to report issuance, changes and invocation to authorised banks for RBI submission. Reporting obligations allocate responsibility by party residency and role: surety resident in India, principal debtor where surety is non resident, or creditor where both obligors are non residents or creditor arranged the guarantee. Duty covers issuance, subsequent changes in guarantee terms (amount, extension, pre closure), and invocation, in the prescribed Annex format. Reports must be submitted to an authorised dealer bank quarterly within fifteen calendar days from quarter end for onward submission to the Reserve Bank of India; authorised dealer banks must forward returns within thirty calendar days from quarter end.