FEMA Due Date Calendar
FC-GPR, FC-TRS, ECB-2, APR and SMF filing deadlines.
Important due dates for FEMA compliance — FDI / ODI / ECB reporting, FLA annual return, and export realisation. Missed deadlines attract Late Submission Fees (LSF) under the RBI matrix.
| Form | Description | Due Date | Category |
|---|---|---|---|
| FC-GPR | Foreign Direct Investment receipt - filing of share allotment | Within 30 days of allotment | FDI Inflow |
| FC-TRS | Transfer of shares between resident and non-resident | Within 60 days of transfer | FDI Transfer |
| ODI Part I | Overseas Direct Investment - initial reporting | Within 30 days of remittance | ODI |
| APR | Annual Performance Return for foreign subsidiary / JV | 31 December (for previous FY) | ODI Annual |
| FLA Return | Foreign Liabilities and Assets - annual return to RBI | 15 July (for previous FY) | Annual |
| ECB-2 | External Commercial Borrowings - monthly return | 7th of following month | ECB |
| Form 83 | ECB - Loan Registration Number application | Within 7 days of executing loan agreement | ECB |
| EDF (new 2026) | Unified Export Declaration Form (goods + services + software) | At time of export (from 1 Oct 2026) | Export |
| BRC/eBRC | Bank Realisation Certificate - export proceeds realised | Within 9 months of export | Export |
| Schedule FA | Foreign Assets / Income disclosure in ITR | With ITR (31 July or 31 October) | Annual |
| Form 15CA / CB | Foreign remittance certificate (now Form 145 / 146 from TY 2026-27) | Before each foreign remittance | TDS/Remittance |
Late Submission Fee (LSF) framework:
RBI introduced a structured LSF for procedural FEMA filing delays in 2022 (FED Master Direction). LSF allows regularisation without formal compounding for delays up to specified periods. Typical LSF values:
- Delay up to 3 months: Rs 7,500
- 3 months to 1 year: Rs 25,000
- 1 to 3 years: Rs 50,000
- Beyond 3 years: LSF not available - requires compounding under Section 15 FEMA.
Upcoming: FEMA Export/Import Regulations 2026 — effective 1 October 2026. Will replace the 2015 regulations and introduce a unified Export Declaration Form (EDF) covering goods, services, and software. Watch for transitional guidance from RBI.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
When is the FLA return due?
The annual return on Foreign Liabilities and Assets (FLA) must be filed with the RBI by 15 July each year, based on audited or provisional accounts. If filed on provisional figures, a revised return based on audited accounts follows by the end of September. It applies to entities that have received FDI or made overseas investment.
What is the time limit for reporting FDI share allotments?
Equity instruments must be allotted within 60 days of receiving funds from the foreign investor, and Form FC-GPR must be filed on the RBI FIRMS portal within 30 days of allotment. Transfers of shares between residents and non-residents are reported in Form FC-TRS within 60 days of the transfer or receipt of funds, whichever is earlier.
Within what period must export proceeds be realised?
Export proceeds must generally be realised and repatriated to India within nine months from the date of export. Longer timelines apply in specific cases, such as exports to overseas warehouses. Extensions can be sought through the authorised dealer bank, and outstanding shipments are tracked through the EDPMS system.
What are the ECB reporting requirements?
A borrower must obtain a Loan Registration Number (LRN) by filing Form ECB with the RBI through its authorised dealer bank before any drawdown. Thereafter, a monthly return in Form ECB-2 must reach the RBI within seven working days from the end of each month, reporting drawdowns, repayments and other transactions.
Other FEMA Tools
LRS Limit Tracker
Liberalised Remittance Scheme — track your USD 2,50,000 annual limit.
Open Tool →Foreign Investment Eligibility
Check FDI permissibility, route (automatic / approval) and sectoral caps.
Open Tool →ECB Compliance Calculator
External Commercial Borrowing — borrowing limits, MAMP and all-in-cost.
Open Tool →