FC-GPR (Foreign Currency – Gross Provisional Return):

FC-GPR is a form required to be filed by an Indian company receiving foreign direct investment (FDI) or issuing shares to foreign investors under the automatic route or government approval route.

This return needs to be filed with the RBI within 30 days from the date of receipt of the investment or issuance of shares, along with the necessary documents and details of the investment.

FC-GPR includes information such as the name and address of the foreign investor, details of the investment (amount, currency, sector), and details of the Indian company (name, address, industry).

FC-TRS (Foreign Currency – Transfer of Shares):

FC-TRS is a form required to be filed by a resident Indian or an Indian company for the transfer of shares or convertible debentures from or to a non-resident or another resident.

This return needs to be filed with the Authorised Dealer bank within 60 days from the date of receipt of funds or transfer of shares, along with the necessary documents and details of the transaction.

FC-TRS includes information such as the name and address of the transferor and transferee, details of the shares transferred (number, value), and details of the Indian company (name, address, industry).

FLA (Foreign Liabilities and Assets) Return:

FLA return is a mandatory annual return required to be submitted by Indian companies receiving foreign direct investment (FDI) or making overseas investments under the Foreign Exchange Management Act (FEMA).

This return needs to be filed with the RBI through an online portal (currently the Foreign Exchange Data Management System – FED) by July 15th every year, reporting the company’s foreign assets and liabilities as of March 31st of that financial year.

FLA return includes details such as the company’s foreign assets (investments abroad, loans, advances) and liabilities (overseas borrowings, trade credit, other payables) in both foreign currency and Indian rupees.