Question

A corporate borrower generates a legitimate invoice (#INV-2026-89) for goods supplied to a reputed buyer worth ₹2 Crore. The borrower submits a copy of Invoice #INV-2026-89 to Bank A under a Receivables Discounting facility. On the same afternoon, the borrower uploads the digital copy of the exact same Invoice #INV-2026-89 to a TReDS (Trade Receivables Discounting System) portal to get it financed by Bank
B. Which category of fraud has occurred?

A Circular Trading
B Duplicate Invoice Financing
C Fake Transport Receipts
D Siphoning of Funds
E Fraudulent Letter of Credit Negotiation
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RBI Grade B 2026 Phase 1 Memory Based Paper
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