In present scenario whole world is facing an epidemic of corona and every country in the world is a victim of this epidemic. Corona has affected the economy of every country in the world which has brought down the GDP rate of every country whether it is a developed country, a developing country or an underdeveloped country. The agricultural sector and the banking sector are seen as important aspects in the country's economy. An important aspect of any bank's valuation is its NPA ratio.Various measures have been taken to curb the rising NPAs in the banking sector in India but the proportion of NPAs has never been significantly reduced and the NPAs of the banks have also increased depending on the economy affected by this epidemic. The first case of Covid-19 in the world was reported in December in China's Wuhan province, and in January 2020, the Covid-19 epidemic was declared a global pandemic. The first case of Covid-19 in India was reported on January 30, 2020 and then at the end of March a lockdown was imposed all over India and this lockdown lasted for 3 months. That means the lockdown was gradually opened across the country in June. For the last 3 months, all the jobs, companies, etc. have been completely shut down and the people's life has become chaotic due to the decline in people's income.As people's income stopped, they became unable to repay their instalments from the bank from which they had taken loans and they could not pay the instalments for three consecutive months and this resulted in NPA loans. According to a research, the GNPA ratio will be rice from 8.5% to 12.5%. So,the NPA ratio is expected to increase by 4% till March 2021. In this article, I want to give an idea about the impact of Covid-19 on the banking sector and the impact it will have on NPAs and what steps the RBI and the government have taken to address this.

KEYWORDS: Covid-19 Pandemic, Non-Performing Assets, GDP, RBI.