MCA Form Guide
FC-GPR — Foreign Capital — Issue of Equity to Non-Residents
Quick answer: RBI reporting for issue of capital instruments (equity shares, compulsorily convertible preference shares, compulsorily convertible debentures) to non-resident investors under the FDI policy. Within 30 days of the issue of capital instruments to the non-resident investor. FEMA delay attracts compounding by RBI under FEMA 1999. Compounding fees can be significant for large investment amounts.
Quick answer
These filings sit at the intersection of MCA, FEMA, or foreign reporting. They usually require more care because the company is dealing with capital, beneficial ownership, or foreign exchange reporting. Indian companies receiving foreign investment through equity or convertible instruments under the automatic route or Government route. 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
Indian companies receiving foreign investment through equity or convertible instruments under the automatic route or Government route.
When to file
Within 30 days of the issue of capital instruments to the non-resident investor.
Penalty note
FEMA delay attracts compounding by RBI under FEMA 1999. Compounding fees can be significant for large investment amounts.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Investor documents, ownership declarations, and foreign remittance or asset records matter most.
How to file
- 1
Confirm whether FC-GPR is the correct filing for the event you are handling and that it matches the cross-border filing trigger.
- 2
Collect the supporting records that match FC-GPR: Investor documents, ownership declarations, and foreign remittance or asset records matter most.
- 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
RBI reporting for issue of capital instruments (equity shares, compulsorily convertible preference shares, compulsorily convertible debentures) to non-resident investors under the FDI policy. These filings sit at the intersection of MCA, FEMA, or foreign reporting. They usually require more care because the company is dealing with capital, beneficial ownership, or foreign exchange reporting. 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-GPR?
Indian companies receiving foreign investment through equity or convertible instruments under the automatic route or Government route.
What is the deadline for FC-GPR?
Within 30 days of the issue of capital instruments to the non-resident investor.
What happens if FC-GPR is filed late?
FEMA delay attracts compounding by RBI under FEMA 1999. Compounding fees can be significant for large investment amounts.
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-GPR 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-GPR?
Regulation 4, FEMA (Non-Debt Instruments) Rules 2019; RBI Master Direction on FDI
Why this one matters
Check the timing early, since the filing window can be shorter and the penalty profile is often steeper than domestic compliance work.
Related resources