https://www.taxtmi.com/circulars?id=69580 Reporting obligations under the Foreign Exchange Management (Guarantees) Regulations, 2026 require use of specified RBI return files for guarantee issuance, modification and invocation. Authorised dealer banks must submit the returns through CIMS within thirty calendar days from the end of the relevant quarter and assign a unique Guarantee Transaction Number for each guarantee issuance. For late submission fee purposes, invocation returns are measured by the liability created on invocation, while issue and modification returns are treated as Nil. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 02 Apr 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69580 Reporting obligations under the Foreign Exchange Management (Guarantees) Regulations, 2026 require use of specified RBI return files for guarantee issuance, modification and invocation. Authorised dealer banks must submit the returns through CIMS within thirty calendar days from the end of the relevant quarter and assign a unique Guarantee Transaction Number for each guarantee issuance. For late submission fee purposes, invocation returns are measured by the liability created on invocation, while issue and modification returns are treated as Nil. Circulars FEMA Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69580