FEMA-REPORTING OF FDI UNDER
SINGLE MASTER FORM AND etc.
For ease of doing business, Presently, Reporting of Foreign investments is required to be done through the Single Master Form (SMF) available on the FIRMS platform. For the purpose of reporting in the SMF, an Indian entity which has
received foreign investment or
indirect foreign investment or
expects to receive foreign investment is required to file an entity master on the FIRMS platform.
Issue the capital instruments within 60 days from the date of receipt, if not issued, amount should be well refunded within 15 days from the date of completion of 60 days. Otherwise, delayed refund attracts contravention.
received foreign investment or
indirect foreign investment or
expects to receive foreign investment is required to file an entity master on the FIRMS platform.
Issue the capital instruments within 60 days from the date of receipt, if not issued, amount should be well refunded within 15 days from the date of completion of 60 days. Otherwise, delayed refund attracts contravention.