RBI relaxes NPA classification norms for MSMEs under GST For non-GST registered MSMEs, NPA norms would revert to 90 days from January 1, 2019 In a major relief to MSMEs, the Reserve Bank on Wednesday eased NPA classification norms for such units facing input credit linkages and associated issues under the Goods and Services Tax. "In continuation of support and relief to MSMEs, NPA recognition for GST and non-GST MSMEs is now at 180 days for dues up to December 31, 2018," Financial Services Secretary Rajiv Kumar said. Now 180-day NPA norms are applicable for all micro, small and medium enterprises dues between September 1, 2017 and December 31, 2018 if the account was standard on August 31, 2017, he said, adding this dispensation covers both registered as well as unregistered MSMEs. With regard to GST registered MSMEs, 180-day NPA norms will be brought back to 90 days only in a phased manner, starting January 1, 2019. For non-GST registered MSMEs, NPA nor