Single Master Form

  • Single Form for Foreign Investment Compliances
  • Foreign Investment Forms subsumed in one form
  • Easy RBI Compliances
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RBI issued a notification dated 07th June, 2018, wherein it has introduced a new reporting format for the entities having foreign investment. The Form will be available w.e.f 1st August, 2018 on the RBI Portal. However, RBI has issued an instruction for the existing entities having Foreign Investment to register themselves under the Single Master Form window till 20th July, 2018.

Entities who have to register themselves:
Following Indian entities, who have foreign investment, are required to register themelves with Entity Master:
  1. A company within the meaning of section 1(4) of the Companies Act, 2013 viz., Private Limited, Public Limited, Section-8 Companies, Government Companies, etc.
  2. A Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008
  3. A startup which complies with the conditions laid down in Notification No. G.S.R 180(E) dated February 17, 2016 issued by Department of Industrial Policy and Promotion, Ministry of Commerce and Industry, Government of India

  1. It is a single window platform to obtain the reporting regarding the Foreign Investments in an Indian Entity.
  2. The interface FIRMS (Foreign Investment Reporting and Management System) has been introduces wherein every entity having Foreign Investment is required to report direct and indirect foreign investment (‘foreign investment’) received by the entity to RBI.
  3. It will subsum 9 reporting forms under FEMA, 1999 from 1st August, 2018.

Forms which have been subsumed in SMF:
  • Form FC-GPR: For Issue of Shares to Non-Resident
  • Form FC-TRS: For Transfer of Shares to Non-Resident
  • Form LLP-I: Capital Contribution and profit shares in LLP
  • Form LLP-II: Transfer of Capital Contribution and Profit Shares in LLP
  • Form ESOP: For issue of Sweat Equity Shares
  • Form CN: For issue or transfer of convertible notes
  • Form DDR: For issue or transfer of Depository Receipts
  • Form DI: For reporting of downstream investment
  • Form InVi: For reporting of investment by a person resident outside India in an Investment vehicle

All other forms required to be reported under FEMA will continue to be reported as they were being reported previously.

How to register under Single Master Form:

The RBI portal for registration in Entity Master can be accessed at:

The process flow is as under:
Entity User (1 per company/LLP)
Fill Registration Form
Validate Entity User
Entity User creates Entity Master