FC-GPR — Foreign Currency-Gross Provisional Return

FC-GPR is the form filed on the RBI's FIRMS platform (via the Single Master Form) reporting an allotment of equity instruments to a person resident outside India, within 30 days of the date of allotment. It covers the equity route under the FEMA (Non-Debt Instruments) Rules 2019 — equity shares, CCPS, and CCDs structured as FDI-compliant instruments — and requires a Foreign Inward Remittance Certificate or debit confirmation showing the money actually arrived through banking channels before the filing can be completed.

A missed or late FC-GPR is a compounding-eligible offence under FEMA — the company can regularise it by applying to the RBI for compounding, which involves a fee scaled to the amount and delay, but an unfiled or unregularised FC-GPR is a red flag that will stall a subsequent round's foreign investor from closing until it is cleared.

The 30-day clock runs from allotment, not from receipt of funds, which means a company that raises foreign money and delays the board resolution to allot shares is also delaying its own FC-GPR deadline — a sequencing point Saral's ledger surfaces by tracking the funds-received event and the allotment event as distinct dates.

The cap table, where FC-GPR — Foreign Currency-Gross Provisional Return appears as a computed field traced to the ledger event that created it.