Introduction of  Single Master Form for reporting of Foreign Investment in India:

RBI issued an A.P (DIR Series) Circular No.30 dt. June 07, 2018 regarding reporting for foreign investments in an Indian Entities, whereby

For reporting total foreign investment in an Indian entity, an Integrated reporting structure has been introduced which will be called as Single Master Form (SMF). The format of the SMF is at Annex 2 of said circular.

As per the circular, prior to the implementation of the SMF, Reserve Bank would provide an interface to the Indian entities, to input the data on total foreign investment in a specified format (Entity Master). The format of the Entity Master is at Annex 1 of said circular. The interface will be available on RBI website from June 28, 2018 to July 12, 2018.

Further, Indian entities not complying with this pre-requisite will not be able to receive foreign investment (including indirect foreign investment) and will be non-compliant with FEMA, 1999 and regulations made thereunder. For ease of doing business, all the above reporting will be online only.

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  1. Karthik says:

    A company already reported its remittance and complied FEMA regulation, at present if there is no FDI is it necessary to file SMF now

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