FC-GPR filing checklist: the RBI FIRMS portal, the 30-day clock and the late fee (2026)

In short

Form FC-GPR must be filed within 30 days of share allotment, not of the money arriving (xflow guide, October 2026). Checked 1 November 2026.
Answer: After an Indian company allots shares to a foreign investor it must file Form FC-GPR within 30 days of the allotment, not of the money arriving. The filing goes through the company's authorised dealer (AD) bank on the RBI's FIRMS portal. If it is late, the RBI's uniform late submission fee is ₹7,500 plus 0.025% of the amount involved for each year of delay, and that route is open for three years from the due date.
The fee rule is read from the RBI circular of 30 September 2022. The deadline, the documents and the steps come from two filing guides dated October 2026, read on 29 October 2026.

The clock

Step	Deadline	Source	Checked
Foreign investor's money arrives	Day 0	Filing guides	29 Oct 2026
Allot the shares	Within 60 days of receiving the money	XFlow guide, 29 Oct 2026	29 Oct 2026
File FC-GPR	Within 30 days of the allotment date	XFlow and EquityList guides	29 Oct 2026
AD bank reviews the form	After you submit; once it approves, the reporting is treated as complete	EquityList guide, 13 Oct 2026	29 Oct 2026

The 30 days run from the date of allotment, not from the day the foreign funds were received. A company that waits for the money, allots 50 days later and files 40 days after that has missed the filing date.

Before you file: the documents

FIRC. The Foreign Inward Remittance Certificate proves the foreign funds were received.
KYC report of the foreign investor. The guides say to get this from the investor's overseas bank.
Valuation certificate. It confirms the share price was calculated correctly.
Company secretary's certificate. It confirms the allotment followed the applicable laws.

The filing, step by step

Collect the four documents above and the allotment details (date, number of shares, price, investor).
Log in to the RBI's FIRMS portal for the company and open the FC-GPR form. The guides say the filing is made online through the portal with the company's AD bank.
Fill the form, attach the documents and submit it to the AD bank.
The AD bank reviews the form. If it asks for changes, fix them and resubmit.
When the AD bank approves, the reporting requirement is treated as complete. Keep the approval with the share allotment records.

We did not see the screens of the portal ourselves. Check the portal that FC-GPR is still the name of the form for your type of investment before you start.

If you are late

The RBI's circular RBI/2022-23/122 (A.P. (DIR Series) Circular No. 16, 30 September 2022) set one late submission fee matrix for reporting delays. FC-GPR is on the row for returns that capture flows, with the formula 7,500 + (0.025% × A × n), where A is the amount involved in the delayed reporting and n is the years of delay, counted up to the nearest month. The circular says the option to pay the fee is available up to three years from the due date.

Delay	What happens	Source	Checked
Up to three years	You can pay the late submission fee: ₹7,500 plus 0.025% of the amount involved per year of delay	RBI circular, 30 Sep 2022	29 Oct 2026
The fee cap	EquityList says the fee is capped at 100% of the amount involved and rounded up to the nearest hundred	EquityList, 13 Oct 2026	29 Oct 2026
Beyond three years	The fee option is no longer available under the circular; ask your AD bank or a FEMA adviser what applies	RBI circular, 30 Sep 2022	29 Oct 2026

Example for the formula: an investment of ₹1,00,00,000 reported one year late costs ₹7,500 plus 0.025% of ₹1,00,00,000, which is ₹2,500, so ₹10,000 in all. The circular does not say who works out the amount; it is addressed to AD banks, so ask yours.

What we did not check

The RBI's own master direction and the FEMA rules on timelines for allotment. The 60-day allotment rule is from a guide, not from the rule text.
Whether the form has changed since the guides were written, or whether the fee matrix has been amended; one search result mentioned an amendment from 1 April 2026 and we found no second source.
What the AD bank adds to the checklist in practice, and the fees of a company secretary or valuer.
What applies after three years. Some guides mention compounding, a separate application to the RBI; we did not read that process.

Questions people ask

What is the deadline for FC-GPR?

30 days from the date of allotment of the shares. EquityList and XFlow both say this, and XFlow adds that the shares themselves must be allotted within 60 days of receiving the foreign funds.

Where do I file it?

On the RBI's FIRMS portal, through the company's authorised dealer bank, per the guides. The AD bank then reviews the form and approves or asks for changes.

What documents do I need?

The guides list the FIRC, the foreign investor's KYC report, a valuation certificate and a company secretary's certificate.

What if I miss the 30 days?

You can pay a late submission fee of ₹7,500 plus 0.025% of the amount involved per year of delay, under the RBI circular of 30 September 2022. The option is open for up to three years from the due date.

Does the late fee have a cap?

EquityList says the fee is capped at 100% of the amount involved. The RBI circular text we read gives the formula and the three-year limit but not that cap, so confirm it with your AD bank.

Sources

Reserve Bank of India, A.P. (DIR Series) Circular No. 16, RBI/2022-23/122, 30 September 2022, read 29 October 2026: rbi.org.in
XFlow, FC-GPR guide (deadline, 60 days, documents), published 29 October 2026, read 29 October 2026: xflowpay.com/blog/fcgpr
EquityList, FC-GPR filing in India, dated 13 October 2026, read 29 October 2026: equitylist.co