{"id":1013,"date":"2023-10-22T19:21:20","date_gmt":"2023-10-22T13:51:20","guid":{"rendered":"https:\/\/taxladdu.com\/?p=1013"},"modified":"2023-10-26T23:13:51","modified_gmt":"2023-10-26T17:43:51","slug":"https-taxladdu-com-index-php-2023-10-22-forms-under-the-provisions-of-fema-act-1999-and-rbi-preview_id1013preview_nonce5ee791796apost_formatstandard_thumbnail_id-1previewtrue","status":"publish","type":"post","link":"https:\/\/taxladdu.com\/index.php\/2023\/10\/22\/https-taxladdu-com-index-php-2023-10-22-forms-under-the-provisions-of-fema-act-1999-and-rbi-preview_id1013preview_nonce5ee791796apost_formatstandard_thumbnail_id-1previewtrue\/","title":{"rendered":"FORMS UNDER THE PROVISIONS OF FEMA ACT, 1999 AND RBI"},"content":{"rendered":"\r\n
\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
S.No.<\/strong><\/td>\r\nObjective<\/strong><\/td>\r\nPurpose<\/strong><\/td>\r\nForms<\/strong><\/td>\r\nTime<\/strong><\/td>\r\nPeriod<\/strong><\/td>\r\n<\/tr>\r\n
1<\/td>\r\nAnnual Return on Foreign\u00a0 Liabilities and Assets<\/td>\r\nDisclosure of Foreign Liabilities and Assets, mandatory by Companies received or having outstanding FDI or ODI at the end of reporting year<\/td>\r\nFLA Return<\/td>\r\nOn or before 15th<\/sup>\u00a0July<\/td>\r\nAnnual Basis<\/td>\r\n<\/tr>\r\n
2<\/td>\r\nAnnual Performance Report (APR)<\/td>\r\nAny Indian party\/individual having\u00a0 ODI, shall report to AD Bank in respect of each joint ventures, Wholly Owned Subsidiaries<\/td>\r\nFORM ODI Part-II<\/td>\r\nOn or before 31st<\/sup>\u00a0December<\/td>\r\nAnnual Basis<\/td>\r\n<\/tr>\r\n
3<\/td>\r\nExternal Commercial Borrowings<\/td>\r\nReporting of All ECB transaction to RBI through AD Category-I Bank<\/td>\r\nECB-2 Return<\/td>\r\nWithin 7 days from the closing of month<\/td>\r\nMonthly Basis<\/td>\r\n<\/tr>\r\n
4<\/td>\r\nSister Master\u00a0 Form<\/td>\r\n\u00a0\r\n

To integrate the existing reporting norms for foreign investment in India.<\/p>\r\n<\/td>\r\n<\/tr>\r\n

Report to RBI for allotment of shares against foreign investment<\/td>\r\nFC-GPR i.e. Foreign Currency- Gross Provisional Return<\/td>\r\nWithin 30 Days of Allotment<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
Reporting of Transfer of Shares by Shareholder Resident Outside India or vice versa along with FC-GPR<\/td>\r\nFC-TRS i.e. Foreign Currency Transfer<\/td>\r\nWithin 60 Days from the date of receipt of amount of Consideration<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
Foreign direct investment in an LLP through capital contribution\r\n

and profit shares;<\/p>\r\n<\/td>\r\n

LLP-I,<\/td>\r\nWithin 30 days from the date\r\n

of receipt of the amount of consideration<\/p>\r\n<\/td>\r\n

Event Basis<\/td>\r\n<\/tr>\r\n
Disinvestment or transfer of capital contribution and profit shares\r\n

in an LLP<\/p>\r\n<\/td>\r\n

LLP-II,<\/td>\r\n\u00a0Within 60 Days from the date of receipts<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
Issue or transfer of convertible notes<\/td>\r\nCN<\/td>\r\nwithin 30 days of such\r\n

issue<\/p>\r\n<\/td>\r\n

Event Basis<\/td>\r\n<\/tr>\r\n
Issue of ESOS, sweat equity shares or shares\r\n

against the exercise ESOS by an Indian company to an<\/p>\r\n

employee resident outside India<\/p>\r\n<\/td>\r\n

ESOP<\/td>\r\nwithin 30 days\r\n

from the date of issue of employees\u2019 stock option<\/p>\r\n<\/td>\r\n

Event Basis<\/td>\r\n<\/tr>\r\n
Reporting of downstream investment or indirect foreign investment in\r\n

a company or an LLP<\/p>\r\n<\/td>\r\n

DI<\/td>\r\nWithin 30 days\r\n

from the date of allotment of capital instruments<\/p>\r\n<\/td>\r\n

Event Basis<\/td>\r\n<\/tr>\r\n
Issue or transfer of depository receipts<\/td>\r\nDRR<\/td>\r\nwithin 30 days of close of the issue<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
Reporting of investment by a person resident outside India in an\r\n

investment vehicle<\/p>\r\n<\/td>\r\n

InVi<\/td>\r\nWithin 30 days from the date of issue of units.<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
5<\/td>\r\nAdvance Reporting Form (ARF)<\/td>\r\nReporting by an Indian company receiving investment from outside India for issue of shares or other eligible securities under the FDI Scheme\u00a0 to Regional Office\u00a0 of RBI through AD Category I<\/td>\r\nAdvance Reporting\/Remittance \u00a0Form (ARF)<\/td>\r\nWithin 30 Days of Issue of Shares outside India<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n
6<\/td>\r\nOverseas Direct Investment<\/td>\r\nReporting by An Indian Party\/Resident making overseas investment on receipt of Share Certificate or any other documentary evidence of investment.<\/td>\r\nFORM ODI Part-II i.e. Overseas Direct Investment<\/td>\r\nWithin 30 Days of Receipt of Evidence or Share Certificate<\/td>\r\nEvent Basis<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n","protected":false},"excerpt":{"rendered":"

FORMS UNDER FEMA, RBI FORMS<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[26],"tags":[36,35],"acf":[],"_links":{"self":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1013"}],"collection":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/comments?post=1013"}],"version-history":[{"count":5,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1013\/revisions"}],"predecessor-version":[{"id":1071,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1013\/revisions\/1071"}],"wp:attachment":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/media?parent=1013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/categories?post=1013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/tags?post=1013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}