March residual transactions reporting requires separate, sequential scrolls and segregated accounting to record year end government receipts correctly. Banks must adopt special messenger or courier arrangements at receiving branches so that challans/scrolls for payments and collections made at year end are passed to Nodal/Focal Point branches without delay. Nodal/Focal Point branches shall segregate, daily, all scrolls pertaining to the prior financial year received in April and prepare distinct, sequentially numbered main scrolls marked as March Residual, report them separately to departmental officers and to the bank Link Cell for settlement with the Reserve Bank, and submit separate statements for residual and current transactions.