{"id":154,"date":"2026-05-28T19:11:02","date_gmt":"2026-05-28T19:11:02","guid":{"rendered":"https:\/\/silversix.pro\/blog\/?p=154"},"modified":"2026-05-29T11:00:14","modified_gmt":"2026-05-29T11:00:14","slug":"annual-fema-and-rbi-compliance-calendar-2026-every-deadline-indian-cfos-must-know","status":"publish","type":"post","link":"https:\/\/silversix.pro\/blog\/2026\/05\/28\/annual-fema-and-rbi-compliance-calendar-2026-every-deadline-indian-cfos-must-know\/","title":{"rendered":"Annual FEMA and RBI Compliance Calendar 2026: Every Deadline Indian CFOs Must Know"},"content":{"rendered":"

Why a Compliance Calendar Is Your Best FEMA Protection<\/strong><\/p>\n

The most common reason Indian companies end up with FEMA violations is not deliberate non-compliance \u2014 it is calendar blindness. In the daily complexity of running a business, regulatory deadlines that recur annually or event-based obligations that arise unexpectedly from cross-border transactions get lost. The cost of missing a single deadline can range from \u20b97,500 (Late Submission Fee) to crores (compounding), depending on the nature of the default and how late it is discovered.<\/p>\n

This calendar covers every material compliance deadline for Indian companies with FDI, ODI, ECB, ESOP, or other cross-border elements to their business \u2014 compiled from FEMA regulations, RBI Master Directions, MCA rules, and CBDT requirements.<\/p>\n

Monthly Recurring Obligations<\/strong><\/p>\n\n\n\n\n\n\n
By<\/strong><\/td>\nForm \/ Filing<\/strong><\/td>\nAuthority<\/strong><\/td>\nApplicable To<\/strong><\/td>\n<\/tr>\n
7th of each month<\/td>\nECB-2 Monthly Return<\/td>\nRBI via AD Bank<\/td>\nAll entities with outstanding ECB<\/td>\n<\/tr>\n
11th of each month<\/td>\nGSTR-1<\/td>\nGST Council<\/td>\nAll GST-registered entities (monthly filers)<\/td>\n<\/tr>\n
20th of each month<\/td>\nGSTR-3B<\/td>\nGST Council<\/td>\nAll GST-registered entities (monthly filers)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Annual Compliance Calendar \u2014 Month by Month<\/strong><\/p>\n

January<\/strong><\/p>\n

    \n
  • 7th \u2014 ECB-2 return for December (monthly recurring)<\/li>\n
  • 31st \u2014 ODI Annual Performance Report (APR): Final extended deadline \u2014 all APRs for the preceding calendar year must be filed by 31 January. This is the single most critical ODI compliance deadline.<\/li>\n<\/ul>\n

    March<\/strong><\/p>\n

      \n
    • 31st \u2014 CbCR Notification (Form 3CEAC): Required for Indian entities that are constituent entities of large MNC groups (consolidated global turnover > \u20b95,500 crore) \u2014 notification to the AO of which entity is filing the CbCR<\/li>\n
    • 31st \u2014 DIR-3 KYC (extended deadline in some years \u2014 check MCA portal for FY 2025-26 deadline)<\/li>\n<\/ul>\n

      April<\/strong><\/p>\n

        \n
      • 15th \u2014 Advance Tax Q4 payment for individuals<\/li>\n
      • 1st onwards \u2014 New FEMA Guarantees Regulations 2026 fully operative \u2014 review all outstanding cross-border guarantees<\/li>\n<\/ul>\n

        June<\/strong><\/p>\n

          \n
        • 15th \u2014 Advance Tax Q1 payment for companies<\/li>\n
        • 30th \u2014 DPT-3 (Return of Deposits) with ROC \u2014 for companies that have accepted loans from directors or shareholders classified as deposits<\/li>\n<\/ul>\n

          July<\/strong><\/p>\n

            \n
          • 15th \u2014 Annual Return on Foreign Liabilities and Assets (FLA Return) \u2014 MANDATORY for every Indian company that has received FDI or made ODI at any point in its history. Filed online with RBI. Missing FLA return is a FEMA violation.<\/li>\n
          • 31st \u2014 Personal Income Tax Return filing, including Schedule FA (Foreign Assets) for individuals holding foreign assets or receiving foreign income<\/li>\n<\/ul>\n

            September<\/strong><\/p>\n

              \n
            • 15th \u2014 Advance Tax Q2 payment for companies<\/li>\n
            • 30th \u2014 DIR-3 KYC: Annual KYC for all directors of Indian companies \u2014 filed electronically with DSC\/OTP<\/li>\n<\/ul>\n

              October<\/strong><\/p>\n

                \n
              • 31st \u2014 Form 48 (Transfer Pricing Report \u2014 replacing Form 3CEB from AY 2026-27): Filed by a Chartered Accountant reporting on international transactions and their arm’s length pricing. Companies with international AE transactions must file by this date.<\/li>\n
              • 31st \u2014 Income Tax Return for companies with international transactions (AE transactions or DTAA claims). Note: Companies without international transactions have different deadlines.<\/li>\n<\/ul>\n

                December<\/strong><\/p>\n

                  \n
                • 31st \u2014 ODI Annual Performance Report (APR): Repeat \u2014 this is the primary APR deadline for the preceding year’s entity performance. File by 31 December to avoid being blocked from further ODI transactions.<\/li>\n
                • 31st \u2014 GSTR-9 Annual Return and GSTR-9C (Reconciliation Statement) for GST-registered entities<\/li>\n<\/ul>\n

                  Event-Based Obligations \u2014 The Most Commonly Missed<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
                  Event<\/strong><\/td>\nDeadline<\/strong><\/td>\nConsequence of Missing<\/strong><\/td>\n<\/tr>\n
                  FDI received \u2014 share allotment<\/td>\n60 days from remittance<\/td>\nAutomatic FEMA violation<\/td>\n<\/tr>\n
                  Share allotment to foreign investor<\/td>\n30 days \u2014 file FC-GPR<\/td>\nFEMA violation \u2014 LSF or compounding<\/td>\n<\/tr>\n
                  Secondary share transfer (resident-non-resident)<\/td>\n60 days \u2014 file FC-TRS<\/td>\nFEMA violation<\/td>\n<\/tr>\n
                  First ODI remittance<\/td>\nBefore remittance \u2014 Form OI Part I + UIN<\/td>\nCannot remit without UIN<\/td>\n<\/tr>\n
                  New ODI financial commitment<\/td>\nBefore commitment \u2014 update Form OI<\/td>\nUnauthorised financial commitment<\/td>\n<\/tr>\n
                  ECB drawdown<\/td>\nAfter LRN \u2014 Form ECB 1 must be registered first<\/td>\nUnauthorised ECB<\/td>\n<\/tr>\n
                  New ESOP grant to non-resident<\/td>\nWithin 30 days of grant<\/td>\nFEMA ODI reporting default<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                   <\/p>\n\n\n\n
                  \ud83d\udcde\u00a0 Talk to SilverSix Consultant<\/strong><\/p>\n

                  SilverSix Consultant manages the entire FEMA compliance calendar for our retainer clients \u2014 ensuring no deadline is ever missed. Contact us to discuss a compliance retainer: [contact@silversix.pro\u00a0 |\u00a0 [+91 8160278403<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                  Why a Compliance Calendar Is Your Best FEMA Protection The most common reason Indian companies end up with FEMA violations is not deliberate non-compliance \u2014 it is calendar blindness. In the daily complexity of running a business, regulatory deadlines that recur annually or event-based obligations that arise unexpectedly from cross-border transactions get lost. The cost […]<\/p>\n","protected":false},"author":1,"featured_media":177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,17],"tags":[],"class_list":["post-154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-odi","category-regulatory-compliance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/posts\/154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/comments?post=154"}],"version-history":[{"count":1,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions"}],"predecessor-version":[{"id":155,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions\/155"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/media\/177"}],"wp:attachment":[{"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/media?parent=154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/categories?post=154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/silversix.pro\/blog\/wp-json\/wp\/v2\/tags?post=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}