RBI Compliance
Quick Reference for Your Business
FDI, ECB & Annual Returns – everything you need to know about RBI Compliance.
01
Common RBI Compliances
| Area | What It Covers |
|---|---|
| FDI reporting | FC-GPR, FC-TRS via FIRMS portal (with FEMA) |
| FLA return | Annual foreign assets & liabilities — by 15 July (FLAIR) |
| ECB | External commercial borrowing — LRN + monthly ECB-2 return |
| ODI / APR | Overseas investment + Annual Performance Report by 31 December |
| Entity / Single Master Form | One-time EMF registration before FDI filings |
02
Documents / Inputs Needed
FIRMS / FLAIR portal registration
EMF / SMF
FIRC & KYC
of the foreign investor (from the AD bank)
Valuation certificate
CA / SEBI-registered merchant banker
Board resolutions
and shareholding pattern (before/after)
Loan agreement / LRN
for ECB transactions
03
Key Note
Note: RBI compliance runs through your AD (authorised dealer) bank. Reporting is event-based (FC-GPR 30 days, FC-TRS 60 days, ECB-2 monthly) plus annual (FLA 15 July, APR 31 December). Keep a compliance calendar — missed RBI filings attract Late Submission Fees and can hold up future foreign transactions.
04
What Goes Wrong Without Compliance
Late Submission Fee
Every late RBI filing attracts an LSF based on amount and delay.
Compounding proceedings
Unregularised contraventions move to compounding under FEMA.
Transactions frozen
AD banks may decline future remittances/filings until cleared.
Reputational risk
Foreign investors and auditors flag RBI non-compliance in diligence.
05
Why Companies Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant
Not an agent — a CA who manages your FDI, ECB and annual RBI returns end-to-end.
5 years of practice
Across companies, firms, individuals and trusts — Tax, GST and MCA compliance.
You never miss a date
We track every form and deadline — no avoidable late fees or penalties.
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Straight answers you can act on — no jargon, no overselling.
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