Due Dates ECB Form 2 (Return) — Monthly ECB Reporting
ECB Form 2 (Return) — Monthly ECB Reporting
FEMA (Borrowing or Lending) Regulations 2018
Monthly reporting by ECB borrowers on drawdown / interest / repayment. Due 7th of the following month.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 7th of following month | Late submission fee as computed by RBI under the LSF framework (unsourced — FEMA (Borrowing and Lending) Regulations, 2018 not on file; confirm with AD bank) | Applies to companies with active ECB post the LRN allocation. |
| FY 2025-26Current | 7th of following month | Late submission fee as computed by RBI under the LSF framework (unsourced — FEMA (Borrowing and Lending) Regulations, 2018 not on file; confirm with AD bank) | Applies to companies with active ECB post the LRN allocation. |
| FY 2026-27 | 7th of following month | Late submission fee as computed by RBI under the LSF framework (unsourced — FEMA (Borrowing and Lending) Regulations, 2018 not on file; confirm with AD bank) | Applies to companies with active ECB post the LRN allocation. |
FY-specific notes
FY 2024-25: Applies to companies with active ECB post the LRN allocation.
FY 2025-26: Applies to companies with active ECB post the LRN allocation.
FY 2026-27: Applies to companies with active ECB post the LRN allocation.
CA review
ECB reporting is on the RBI ECB return system — confirm the current portal (some regulations have moved to CIMS/FIRMS).
Late fee calculator
Calculate the related statutory fee for this obligation.
FEMA Section 13 — Penalty for Contravention →