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.
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 →