Reporting under Foreign Exchange Management Act, 1999 – Returns pertaining to Foreign Exchange Management (Guarantees) Regulations, 2026

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....t (Guarantees) Regulations, 2026 Attention of Authorised Persons is invited to Foreign Exchange Management (Guarantees) Regulations, 2026 [FEMA 8 (R)] and Master Direction - Reporting under Foreign Exchange Management Act, 1999. 2. A person having the obligation to report a guarantee in terms of Regulation 7 of FEMA 8 (R), may use the following files provided on the RBI website (List of Retu....

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....e Transaction Number before submission of the return to the Reserve Bank in the manner provided in the operational guidelines 5. For the purpose of computation of Late Submission Fees for delayed reporting of 'Form GRN Invocation', the amount involved in the delayed reporting (A) shall be the amount of liability created towards the surety on invocation. For Delayed reporting of 'Form GRN Issue'....