FIRMS / FLAIR portal registration
EMF / SMF
RBI Reporting & Compliance
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
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 Business Owners Trust Filings Hub
Qualified Experts to Support You
Experienced professionals to handle your tax, GST, accounting and compliance needs with confidence.
5+ Years of Experience
Serving businesses, professionals, firms and individuals with practical tax and compliance support.
You Never Miss a Date
We track every deadline — no fines, no interest, no surprises.
Complete Compliance Support
From registrations and filings to ongoing compliance — we help keep your business on track.
Expert Support When Issues Arise
Practical guidance to identify compliance issues, resolve them correctly and keep your business compliant.