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FDI Compliance & Reporting Requirements
Foreign Direct Investment (FDI) in India is regulated under the Foreign Exchange Management Act (FEMA), 1999, and businesses receiving FDI must adhere to RBI-mandated reporting & compliance requirements.
At FILING365, we assist businesses in ensuring timely and accurate FDI compliance to avoid penalties and regulatory issues.
Key FDI Compliances & Filing Requirements
Annual Return on Foreign Liabilities and Assets (FLA)
- Who Needs to File? Indian companies with FDI or Overseas Direct Investment (ODI)
- Purpose: Reporting of foreign assets & liabilities
- Due Date: 15th July every year
- Filed with: Reserve Bank of India (RBI)
Annual Performance Report (APR)
- Who Needs to File? Indian companies with overseas investments (ODI)
- Purpose: Reporting of financial performance of foreign subsidiaries/joint ventures
- Due Date: 31st December every year
- Filed with: RBI through the Authorized Dealer (AD) Bank
External Commercial Borrowings (ECB) Compliance
- Who Needs to File? Indian entities borrowing funds from foreign lenders
- Purpose: Reporting of loans, interest payments & end-use of funds
- Expert audit reports for overseas companies
- Form ECB 2: Monthly filing within 7 days of the month-end
Advance Reporting Form (ARF)
- Who Needs to File? Companies receiving FDI remittance from a foreign investor
- Purpose: Reporting of receipt of FDI before allotting shares
- Due Date: Within 30 days of receiving the funds
- Filed with: RBI through AD Bank
Form FC-GPR (Foreign Collaboration – General Permission Route)
- Who Needs to File? Companies issuing shares against FDI inflow
- Purpose: Reporting of FDI share allotment
- Due Date: Within 30 days of share allotment
- Filed with: RBI via FIRMS Portal
Form FC-TRS (Foreign Currency – Transfer of Shares)
- Who Needs to File? Indian companies involved in transfer of shares between resident & non-resident investors
- Purpose: Reporting of FDI share transfer
- Due Date: Within 60 days of share transfer
- Filed with: RBI via FIRMS Portal
Form ODI (Overseas Direct Investment)
- Who Needs to File? Indian entities investing in foreign companies (Joint Venture or Wholly Owned Subsidiary)
- Purpose: Reporting of outbound investments & financial commitments
- Filed with: RBI via AD Bank
Why Choose FILING365?
- Expertise in RBI Compliance & FDI Regulations
- End-to-End Filing Support
- Timely & Hassle-Free Submissions
- Regulatory Guidance for Seamless FDI Transactions
Need assistance with FDI Compliance? Contact us today! 