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RBI Compliances

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Introduction

In India, the foreign transactions are regulated by the Foreign Exchange Management Act, 1999 and are governed by the Reserve Bank of India as FEMA acts as an important factor for growth of various sectors in India. The main objective of FEMA is to assist in external trade, making balance payments, promoting orderly development, and maintaining the foreign exchange market in India.

Due to the extent of various industrial segmental regulations by the Central and state government, Corporate and the Individuals are continuously facing challenges to comply with the regulations within the stipulated time and manner. The importance of Foreign Exchange Management Act, 1999 (FEMA)/ Reserve Bank of India (RBI) Compliances has increased due to globalization which includes Company Secretary and Chartered Accountants Certifications for the transactions prescribed in the said regulations, making the applications to Reserve Bank of India for as specified under FEMA and RBI regulated transactions, also the advisory services related matters.

Foreign Investment

Generally, in India the foreign investment is attracted in the form of Foreign Direct Investments. The Reserve Bank of India has specifically initiated the process of reporting through the SINGLE MASTER FORM (SMF)unless specifically stated.

Under SMF those transactions are reported where an entity receives any foreign investment as per the FDI Policy of the country and such entity has issued securities as per Foreign Exchange Management Act, 1999.

There are various forms like FC-GPR, FC-TRS, FORM DI etc depending upon the type of transaction carried out

Where an entity issues capital instruments or securities in respect of the foreign investment received from a person resident outside India then such Indian entity is required to file Form FC-GPR (Foreign Currency Gross Provisional Return) within 30 days of issue of such securities or capital instruments. It has to duly signed by MD/any director/CS of the company and to be submitted to the Authorized Dealer and who will forward the same to RBI.

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Documents Required

FOR FC-GPR

FOR FC-TRS

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Process of RBI Compliances

1. Complete the Application Form

You are requested to first fill the simple questionnaire provided by our expert team which will enable us to study your case and will help us to provide you the appropriate information.
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Step 01

2. Document Processing

At the second step we will be requiring the documents in accordance with the questionnaire filled by you so that we can arrange them as per the requirement and for processing.
Step 02

3. Drafting of Documents

The third step comprises drafting of relevant documents as per the checklist and the same is to be signed by the authorized person whosoever.
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Step 03

4. Filing of Form

Your respective Form will be filled on the portal of RBI i.e. firms.rbi.org.in on your behalf for further processing. We will enter the required details as per the information and documents provided by you and in order to prove the same relevant attachments will be attached with them.
Step 04

5. Getting Compliance done

The status of the form along with the screenshot of form filled will be shared with you on the earliest basis specifying that the compliance has been made and regular follow up will be done till the final approval of the form.
Step 05
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MODES OF FOREIGN INVESTMENTS

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Faq's
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FAQs on RBI Compliance

What is Foreign Direct Investment?

A foreign direct investment (FDI) is a type of investment for controlling the ownership of a business in one country by a foreign entity based in the another country either for expanding the business or operations or to take over the operations of another entity.

Which sectors are refrained from accepting FDI?
  • Gambling & Betting
  • business of Lottery (including the governments/ private lottery’s, online lottery etc)
  • Activities or sectors which are not open to the private sector investment (like atomic energy, railways etc.)
  • Retail trading’s (expect the single-brand product retailing)
  • Chit Fund Business
  • Nidhi company
  • Real estate businesses or the construction of farm houses
  • Trading in the transferable development rights (TDRs)
  • Manufacturing of tobacco’s, cigars, cheroots , cigarallos, cigarettes and other tobacco substitutes
  • Agriculture (except floriculture, apiculture, horticulture and cultivation of vegetables and mushrooms under controlled conditions, animals husbandry including the breeding of dogs, the development and production of seeds & planting materials, viniculture & aquaculture under controlled conditions and other services related to the agro and allied sectors).
What is FC-TRS and what is the time limit to file the same?

Where the capital instruments are transferred either by a person resident in India to a person resident outside India, the Indian resident is required to file Form FC-TRS within 60 days from either from date of transfer of remittance or from the date of transfer whichever is earlier to the Authorized Dealer Bank

Note: FC-TRS is not required to be filed when the transfer pertains to transfer of capital instruments in accordance with FEMA 20(R) between a person resident outside India holding capital instruments on a non-repatriable basis and person resident in India

Is foreigner eligible to set up a partnership/ proprietorship concern in India?

No, only NRIs/ OCIs are allowed to invest in partnership/ proprietorship concerns in India i.e. on non-repatriation basis.

In what forms FDI can be received?

It can be either received through the following ways:-

  • mergers and acquisitions;
  • building new facilities;
  • intra company loans;
  • reinvesting profits earned from overseas operations;
  • Joint Ventures or strategic alliances;
  • transfer to technical know-how;
  • Investment through purchase of securities;
  • Hiring of expertise.
What is FC-GPR and what is the time limit to file the same?

Where an entity issues capital instruments or securities in respect of the foreign investment received from a person resident outside India then such Indian entity is required to file Form FC-GPR (Foreign Currency Gross Provisional Return) within 30 days of issue of such securities or capital instruments.

What is the statutory fees applicable to file FC-GPR and FC-TRS?

As such there is no upfront statutory fees applicable for filing of FC-GPR or FC-TRS on FIRMS portal (like MCA portal), but the Authorized Dealer Bank may charge the fees for processing the Form. This fees varies from Bank to Bank It may also ask for the authorization from the Applicant in order to deduct amount as bank charges from account.

What is the time period within which the capital instruments must be issued?

The Indian Company has to issue capital instrument within sixty days from the date of receipt of the consideration.

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