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FEMA reporting guides

These guides sit beside the trade entry. They are the returns a company files, usually with its CA, and FxLayer does not file them. The FLA return is the annual statement of foreign liabilities and assets. FIRMS is where foreign investment is reported. ODI and the annual performance report follow an overseas investment. ECB and Form ECB 2 follow a borrowing from abroad. A checklist for 2026 puts the trade deadlines and these returns on one page so a finance lead can see which desk owns which date. Read the checklist if you want the map, and the single return if you are preparing that filing. Each guide names its author and the portal or notification it rests on. Each guide names its author and its sources.

The fema reporting guides

Title and a line on what that guide covers. The short answer stays on the guide.

The FLA return: who must file, what it asks for and how to file it on FLAIRBy CA Prachi Goel · 9 minThe FLA return is a once-a-year census of what an Indian entity owes to and holds in the rest of the world. It costs nothing to file, needs no approval and is read only in aggregate, yet it is one of the most commonly missed FEMA filings: it applies every year that FDI or ODI stays on the balance sheet, not only the year the money came in.A FEMA checklist for 2026: imports, exports and other cross-border paymentsBy CA Abhay Jaiswal · 8 minThis is a working list, not a filing you submit. Each line is a rule in the current regulations or a return that has its own guide. Where a number is the bank's policy rather than the regulation, the line says so.Overseas direct investment and the annual performance reportBy CA Prachi Goel · 9 minThe APR is the return chartered accountants are asked to certify when the foreign entity is not audited at home. The dates and the fee below are from RBI's Master Direction on Overseas Investment and from its list of returns. The automatic-route ceiling in Schedule I of the Overseas Investment Rules is not restated here. Confirm the current percentage of net worth in that Schedule before you rely on a figure.FC-GPR, FC-TRS and the FLA return: what is filed on FIRMS, and what is notBy CA Prachi Goel · 8 minFIRMS is the portal for the transaction. FLAIR is the portal for the annual balance-sheet return. Mixing the two is the most common reason a filing is described as late when it was sent to the wrong place.External commercial borrowings and Form ECB 2, after the February 2026 revisionBy CA Prachi Goel · 9 minThe February 2026 amendment rewrote the ECB schedule. Figures from the old framework, including the USD 750 million yearly cap, are printed in the regulations only as the text that was substituted. Use the schedule that the amendment inserted.

Where fema reporting is handled

Deadline calculatorRealisation, the services EDF, import, advance, merchanting and return dates.

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