Single Master Form

• Integrates the reporting requirements for FDI in India, irrespective of the instrument through which foreign investment is made.
• Subsumes of FC-GPR, FC-TRS, LLP-I, LLP-II, CN, ESOP, DI, DRR  forms into one single master form
• Reporting:
  • FDI reporting in Form FC-GPR under SMF has to be done within 30 days after the allotment.
  • Reporting under FC-TRS under SMF has to be done within 60 days of the transfer of capital instruments or receipt/remittance of funds whichever is earlier.
  • Form LLP-I & LLP-II is filed for reporting FDI & transfer of capital contribution or profit share in LLPs, respectively.
  • Reporting in respect of issue or transfer of Convertible Notes (CN) is done in Form CN within 60 days of such transfer.