Form FC-3 / FC-4 Foreign Branch Office (BO) & Liaison Office (LO) Compliance
Mandatory annual statutory reporting to the Registrar of Companies and Reserve Bank of India by foreign corporations operating through Branch Offices (BO), Liaison Offices (LO), or Project Offices (PO) in India, verifying authorized activities and financial solvency.
Section 380, 381 & 384 of Companies Act, 2013 read with Companies (Registration of Foreign Companies) Rules, 2014 & RBI Master Directions
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory annual statutory reporting to the Registrar of Companies and Reserve Bank of India by foreign corporations operating through Branch Offices (BO), Liaison Offices (LO), or Project Offices (PO) in India, verifying authorized activities and financial solvency.
Who This Service Is For & Statutory Eligibility
All foreign body corporates having an established place of business in India holding an approved FCRN (Foreign Company Registration Number) issued by ROC.
Prerequisites & Mandatory Documents Checklist
- Audited financial statements of Indian operations (Balance Sheet, P&L, Cash Flow) prepared under Indian AS
- Audited consolidated global financial statements of parent foreign company translated into English
- Annual Activity Certificate (AAC) certified by a practicing Chartered Accountant confirming permitted RBI activities
- List of all places of business established in India and particulars of authorized representatives (Section 380)
- Statement of related party transactions, repatriation of profits, and transfer pricing particulars
- Class 3 Digital Signature Certificate of authorized Indian resident representative
Step-by-Step Portal Execution Procedure
- Step 1: Obtain Chartered Accountant Annual Activity Certificate (AAC) verifying RBI compliance
- Step 2: Prepare Indian branch financial statements and reconcile parent entity global financials
- Step 3: Complete Form FC-3 on MCA V3 portal; attach audited Indian balance sheet, global accounts, and AAC
- Step 4: Complete Form FC-4 (Annual Return of Foreign Company); attach list of directors, shareholders, and offices
- Step 5: Pre-scrutinize forms, download PDFs, and affix Class 3 DSC of authorized representative and PCS
- Step 6: Upload Form FC-3 and FC-4 to MCA V3 portal within 6 months of financial year close and pay statutory fees
Transparent Pricing & Statutory Cost Architecture
Form FC-3 / FC-4 Foreign Branch Office (BO) & Liaison Office (LO) Compliance
Calibrated at 9% below prevailing market fee (₹24,000). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Government Statutory Fee: Base ROC filing fee: ₹6,000 per form (Form FC-3 and Form FC-4) on MCA V3; compounding late fees apply under Section 403 for delayed filings.
Statutory Penalties for Non-Compliance
Failure to file Form FC-3 or FC-4 under Section 392 attracts a fine on the foreign company of not less than ₹1,00,000, extending up to ₹3,00,000 (+ ₹50,000/day continuing default); every officer in default punishable with fine from ₹25,000 to ₹5,00,000. Foreign company is statutorily barred from enforcing contracts in Indian courts under Section 393.