CORAA

FEMA Compliance Certificate Format — FDI / ODI Reporting (CA Issued, Word)

A CA-issued FEMA compliance certificate for foreign investment reporting — FDI inflow (FC-GPR / FC-TRS) or ODI outflow (Annual Performance Report) — distinct from Form 15CB's income-tax withholding certification.

Free · CORAA original — SA-aligned
Updated 27 Jul 2026
Type
Certificate (not an audit opinion)
Governs
FEMA 1999 reporting — FDI (FC-GPR/FC-TRS) or ODI (APR)
Not
A substitute for Form 15CB's income-tax withholding certification
UDIN
Required on every CA certificate
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

FEMA COMPLIANCE CERTIFICATE

This is to certify, in connection with the ___ transaction between ___ (PAN: ___) and ___, the compliance position under the Foreign Exchange Management Act, 1999 and the regulations framed thereunder, based on the agreements, remittance advices, AD bank correspondence and other records produced before us and the information and explanations given to us.

Particulars of the Transaction

We certify that, to the best of our knowledge and belief based on the records examined, the applicable FEMA reporting requirement for this transaction (Form FC-GPR / FC-TRS for FDI, or the Annual Performance Report / Form ODI for outbound investment, as applicable) has been filed with the Reserve Bank of India / Authorised Dealer bank within the prescribed timeline, or is in the process of being filed as noted against the reference above.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

How is this certificate different from Form 15CB?
Form 15CB certifies the income-tax withholding (TDS) position on an outward remittance under the Income-tax Act, 1961 and is filed with Form 15CA before the remittance is made. This FEMA compliance certificate instead addresses whether the foreign-investment REPORTING obligation to the RBI (FC-GPR/FC-TRS for inbound FDI, or the Annual Performance Report for outbound ODI) has been met — a completely separate regulator and a separate question. Many transactions need both, issued as two distinct certificates.
What is FC-GPR and when is it filed?
Form FC-GPR (Foreign Currency-Gross Provisional Return) is filed with the RBI through the Authorised Dealer bank when an Indian company issues shares to a non-resident investor — it must be filed within the prescribed timeline from the date of share allotment. FC-TRS applies instead when existing shares are transferred between a resident and a non-resident, rather than newly issued.
What is the Annual Performance Report (APR) for ODI?
The APR is the annual filing an Indian entity must submit to the RBI (via its AD bank) reporting the financial position and performance of a foreign subsidiary or joint venture it has invested in under the Overseas Direct Investment (ODI) framework — it is a recurring annual obligation for as long as the overseas investment is held, not a one-time filing like FC-GPR.
Related templates

You might also need.

Form 15CB Template — Foreign Remittance Certificate
Free Form 15CB template for CAs. Rule 37BB Section 195 foreign remittance certificate format with TDS, DTAA, b
Export Turnover Certificate Format — IEC / Export Incentive Schemes
Free CA-issued export turnover certificate template for IEC and export incentive schemes. Computes total expor