See the due date and RBI Late Submission Fee for a late FC-GPR, FC-TRS or FLA return, or if compounding applies.
Reviewed by CA Apurav GargUpdated Calculated in your browser; copied links include your figures
Shares must be allotted within 60 days of receiving the money.
The rupee value of the shares issued or transferred.
Illustrative default 1 — replace with your own. Each allotment date or return is a separate filing with its own ₹7,500 fee.
The options below start with illustrative defaults — replace them with your own choice.
Late Submission Fee
₹10,400.00
213 days after the due date of 1 May 2026. The Late Submission Fee route is open until 30 Apr 2029.
| Part | Amount |
|---|---|
| Delay rounded up to whole months (m): 7 months; n = m ÷ 12 | 0.58 |
| Fixed fee (₹7,500 × 1 return) | ₹7,500.00 |
| 0.025% × amount × 0.58 years | ₹2,900.00 |
| Late Submission Fee | ₹10,400.00 |
A brand that raises money from a foreign investor, or sees shares change hands with one, has to report it to the RBI within a fixed time, and every Indian company with foreign investment files the FLA return each year.
Choose the filing, enter the dates and the amount, and see the due date, how late the filing is or would be, and the Late Submission Fee if it is late.
FC-GPR for ₹1,00,00,000 in 2 separate returns, due 1 Apr 2026 and filed 6 Oct 2026.
Our FEMA & Cross-Border work covers FC-GPR, FC-TRS and FLA filings, valuation certificates and compounding applications.
The report to the RBI, through the FIRMS portal, of shares or other capital instruments issued to a person resident outside India. It is due within 30 days of the allotment, and the allotment itself is due within 60 days of receiving the money.
The report of a transfer of shares between a resident and a non-resident, due within 60 days of the transfer or of the receipt or remittance of the money, whichever is earlier. The party resident in India usually files it.
Every Indian company or LLP that has received foreign direct investment or made an overseas investment, in the current or an earlier year, files the Annual Return on Foreign Liabilities and Assets by 15 July after the financial year ends.
For FC-GPR and FC-TRS: ₹7,500 plus 0.025% of the amount involved for each year of delay, never more than 100% of the amount. For a late FLA return the fee is the fixed ₹7,500. The RBI works out the fee it charges when it processes the filing.
A delay of more than 3 years cannot be settled with the Late Submission Fee. The contravention is compounded instead, by applying to the RBI under section 15 of FEMA.
We keep books, file GST and TDS returns and prepare monthly MIS for D2C and marketplace sellers. Share your figures and we will walk you through what we find.
An estimate for general information only, based on the dates and amount you enter. The RBI decides the fee it charges and whether a filing is accepted; this is not legal advice on FEMA.
