Following are the major reporting requirements under FEMA:
• Form FC-GPR: Applicable when a company is in receipt of foreign investment against allotment of shares.
• Form FC-TRS: Applicable in case of share transfer undertaken by shareholders resident outside India.
• ECB: Applicable for external commercial borrowings
• Form APR: Form APR shall be filed w.r.t. wholly owned subsidiaries and joint ventures outside India
• Form SDS: Applicable in case of further investments made by joint ventures or wholly owned subsidiaries.
• FLA Return: Foreign Liabilities and Asset (FLA) return shall be mandatory for the companies that have received foreign investments.
• Form ODI: Applicable in case of investments in joint ventures or wholly owned subsidiaries outside India.