MCA Form Guide
FC-2 — Foreign Company — Annual Return
Quick answer: Annual return filed by a registered foreign company with its place of business in India — covering financial statements prepared under the laws of the country of incorporation and details of the Indian place of business. Within 60 days of the last day of the financial year of the foreign company. ₹100/day for late filing. Non-filing by a foreign company branch can affect RBI approvals and tax filings.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Foreign companies registered under Section 380 with a place of business in India. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Foreign companies registered under Section 380 with a place of business in India.
When to file
Within 60 days of the last day of the financial year of the foreign company.
Penalty note
₹100/day for late filing. Non-filing by a foreign company branch can affect RBI approvals and tax filings.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether FC-2 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match FC-2: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Annual return filed by a registered foreign company with its place of business in India — covering financial statements prepared under the laws of the country of incorporation and details of the Indian place of business. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files FC-2?
Foreign companies registered under Section 380 with a place of business in India.
What is the deadline for FC-2?
Within 60 days of the last day of the financial year of the foreign company.
What happens if FC-2 is filed late?
₹100/day for late filing. Non-filing by a foreign company branch can affect RBI approvals and tax filings.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is FC-2 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires FC-2?
Section 381, Companies Act 2013; Rule 7, Companies (Registration of Foreign Companies) Rules 2014
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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