Due Dates FC-GPR — Foreign Investment Filing (30 days from allotment)
FC-GPR — Foreign Investment Filing (30 days from allotment)
FEMA 1999
FC-GPR must be filed within 30 days of allotment of shares to a foreign investor.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days of date of allotment of equity/CCPS to foreign investor | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | 30-day period runs from DATE OF ALLOTMENT, not from receipt of funds |
| FY 2025-26Current | Within 30 days of allotment | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | File on RBI FIRMS portal; CA/CS certification required |
| FY 2026-27 | Within 30 days of allotment | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | — |
FY-specific notes
FY 2024-25: 30-day period runs from DATE OF ALLOTMENT, not from receipt of funds
FY 2025-26: File on RBI FIRMS portal; CA/CS certification required
CA review
FC-GPR is required even for CCPS issuance to foreign investors — not just equity shares. If allotment happens in tranches, each tranche requires a separate FC-GPR. Engage a FEMA lawyer for first-time FDI filing.