DUE DATES

APPLICABLE LAWS/ACTS

FORMS 

NATURE OF COMPLIANCE

15 July every year

FEMA ACT 1999

FLA Return through Flair Portal

Annual Return on Foreign liabilities and assets.
The FLA return is required to be submitted by the companies who have received Foreign direct investment (FDI) and/or made Foreign direct investment abroad in the previous year(s) including the current year.

Monthly Basis

FEMA ACT 1999

ECB 2 Return

External Commercial Borrowings
Borrowers are required to report all ECB transactions to the RBI on a monthly basis through an AD Category – I Bank in the form of ‘ECB 2 Return’.

Not later than 30 days from the date of issue of Capital instrument

FEMA ACT 1999

Form FC-GPR

FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.

Within 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier.

FEMA ACT 1999

Form FC-TRS

Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.
The onus of reporting shall be on the resident transferor/ transferee.

Within 30 days from the date of receipt of the amount of consideration.

FEMA ACT 1999

Form FDI LLP-I

A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1.

Within 60 days from the date of receipt of funds in

FEMA ACT 1999

Form FDI LLP-II

A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa).

Within 30 days from the date of allotment of capital instruments

FEMA ACT 1999

Downstream statement-Form DI & reporting at FIFP too

The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts.