{"id":9472,"date":"2025-10-08T11:49:17","date_gmt":"2025-10-08T11:49:17","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9472"},"modified":"2025-10-08T11:55:01","modified_gmt":"2025-10-08T11:55:01","slug":"fema-compliance-requirements-for-llps-related-to-fdi-odi","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/fema-compliance-requirements-for-llps-related-to-fdi-odi\/","title":{"rendered":"FEMA Compliance Requirements for LLPs related to FDI &#038; ODI"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9473\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA-.jpeg\" alt=\"FEMA Compliance Requirements for LLPs related to FDI &amp; ODI\" width=\"1132\" height=\"1312\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA-.jpeg 904w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA--259x300.jpeg 259w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA--883x1024.jpeg 883w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA--768x890.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FEMA--800x927.jpeg 800w\" sizes=\"(max-width: 1132px) 100vw, 1132px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e00d484eb07\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e00d484eb07\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/fema-compliance-requirements-for-llps-related-to-fdi-odi\/#FEMA_Compliance_Requirements_for_LLPs_related_to_FDI_ODI\" title=\"FEMA Compliance Requirements for LLPs related to FDI &amp; ODI\">FEMA Compliance Requirements for LLPs related to FDI &amp; ODI<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/fema-compliance-requirements-for-llps-related-to-fdi-odi\/#FEMA_Compliance_for_LLPs\" title=\"FEMA Compliance for LLPs\">FEMA Compliance for LLPs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/fema-compliance-requirements-for-llps-related-to-fdi-odi\/#FEMA_Compliance_Calendar_for_LLPs\" title=\"FEMA Compliance Calendar for LLPs\">FEMA Compliance Calendar for LLPs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/fema-compliance-requirements-for-llps-related-to-fdi-odi\/#Checklist_for_FEMA_Compliance_LLPs\" title=\"Checklist for FEMA Compliance (LLPs)\">Checklist for FEMA Compliance (LLPs)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"FEMA_Compliance_Requirements_for_LLPs_related_to_FDI_ODI\"><\/span><span style=\"color: #000080;\"><strong>FEMA Compliance Requirements for LLPs related to FDI &amp; ODI<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"FEMA_Compliance_for_LLPs\"><\/span><span style=\"color: #000080;\"><strong>FEMA Compliance for LLPs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"color: #000080;\"><strong> Form LLP-1<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li>Applicability: When a foreign investor makes a capital contribution to an LLP.<\/li>\n<li>Requirement: Must be filed with RBI to report FDI received.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><span style=\"color: #000080;\"><strong> Form LLP-2<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li>Applicability: When a foreign investor transfers capital contribution or profit share to another resident or non-resident.<\/li>\n<li>Requirement: Used to report such transfers to RBI.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><span style=\"color: #000080;\"><strong> Foreign Liabilities &amp; Assets (FLA) Return<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li>Applicability: LLPs that have received FDI or made ODI in the previous or current financial year.<\/li>\n<li>Due Date: 15 July every year.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><span style=\"color: #000080;\"><strong> Annual Performance Report (APR)<\/strong><\/span><\/li>\n<\/ol>\n<ul>\n<li>Applicability: LLPs that have made ODI (investment in foreign entities).<\/li>\n<li>Requirement: Must be filed with RBI through an Authorized Dealer (AD) Bank.<\/li>\n<li>Due Date: 31 December every year.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"FEMA_Compliance_Calendar_for_LLPs\"><\/span><span style=\"color: #000080;\"><strong>FEMA Compliance Calendar for LLPs<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Form \/ Return<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Applicability<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Due Date<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Responsible Action<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>LLP-1<\/strong><\/td>\n<td>When a foreign investor makes capital contribution to an LLP<\/td>\n<td>Within 30 days of receipt<\/td>\n<td>File with RBI to report FDI received<\/td>\n<\/tr>\n<tr>\n<td><strong>LLP-2<\/strong><\/td>\n<td>Transfer of capital contribution\/profit share between resident &amp; non-resident<\/td>\n<td>Within 60 days of transfer<\/td>\n<td>File with RBI to report transfer<\/td>\n<\/tr>\n<tr>\n<td><strong>FLA Return<\/strong><\/td>\n<td>LLPs with FDI or ODI in previous\/current financial year<\/td>\n<td><strong>15 July<\/strong> every year<\/td>\n<td>File online on RBI portal<\/td>\n<\/tr>\n<tr>\n<td><strong>Annual Performance Report (APR)<\/strong><\/td>\n<td>LLPs that have made ODI (investment in foreign entities)<\/td>\n<td><strong>31 December<\/strong> every year<\/td>\n<td>File through Authorized Dealer (AD) Bank<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_for_FEMA_Compliance_LLPs\"><\/span><span style=\"color: #000080;\"><strong>Checklist for FEMA Compliance (LLPs)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\ud83d\udd39<\/strong><span style=\"color: #000080;\"><strong> Before Receiving FDI<\/strong><\/span><\/p>\n<ul>\n<li>Ensure sectoral caps and entry routes are permitted under FEMA.<\/li>\n<li>Open a designated bank account for capital contribution.<\/li>\n<li>Maintain proper documentation of investor details and valuation.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>\ud83d\udd39<\/strong><strong> After Receiving FDI<\/strong><\/span><\/p>\n<ul>\n<li>File Form LLP-1 with RBI within 30 days.<\/li>\n<li>Update LLP agreement if required.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>\ud83d\udd39<\/strong><strong> On Transfer of Contribution<\/strong><\/span><\/p>\n<ul>\n<li>File Form LLP-2 within 60 days of transfer.<\/li>\n<li>Ensure valuation and pricing guidelines are followed.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>\ud83d\udd39<\/strong><strong> Annual Filings<\/strong><\/span><\/p>\n<ul>\n<li>File FLA Return by 15 July.<\/li>\n<li>File APR by 31 December (if ODI exists).<\/li>\n<li>Maintain records of foreign assets, liabilities, and performance.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9478\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FCGPR.jpeg\" alt=\"FCGPR\" width=\"1117\" height=\"660\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FCGPR.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FCGPR-300x177.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FCGPR-768x454.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/10\/FCGPR-800x473.jpeg 800w\" sizes=\"(max-width: 1117px) 100vw, 1117px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>FEMA Compliance Requirements for LLPs related to FDI &amp; ODI FEMA Compliance for LLPs Form LLP-1 Applicability: When a foreign investor makes a capital contribution to an LLP. Requirement: Must be filed with RBI to report FDI received. Form LLP-2 Applicability: When a foreign investor transfers capital contribution or profit share to another resident or &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[647],"tags":[1223],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9472"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9472"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9472\/revisions"}],"predecessor-version":[{"id":9475,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9472\/revisions\/9475"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}