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          FEMA

          How are actual transactions of an ECB reported to RBI?

          External Commercial Borrowings (ECB) and Trade Credits - As on Jun 26, 2023

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          ECB reporting obligations require filing Form ECB 2 through an authorised dealer to the designated unit, noncompliance risks penal action. Borrowers must report actual ECB transactions on Form ECB 2 via an Authorised Dealer Category I bank to the designated submission unit, completing all fields and indicating non applicable items; filings must follow prescribed periodicity, reach the designated unit within seven working days of month end, and reflect any changes in ECB parameters, noncompliance may attract penal action under FEMA.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  ECB reporting obligations require filing Form ECB 2 through an authorised dealer to the designated unit, noncompliance risks penal action.

                                  Borrowers must report actual ECB transactions on Form ECB 2 via an Authorised Dealer Category I bank to the designated submission unit, completing all fields and indicating non applicable items; filings must follow prescribed periodicity, reach the designated unit within seven working days of month end, and reflect any changes in ECB parameters, noncompliance may attract penal action under FEMA.


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