MAAIR & RAITS INDIA

APR Return Filing Services

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Annual Performance Report Filing Support for Overseas Investment

Annual Performance Report, commonly known as APR, is an annual compliance requirement under FEMA/RBI regulations for Indian entities or resident individuals having overseas investment in a foreign entity.

Entities that have made Overseas Direct Investment in a Joint Venture, Wholly Owned Subsidiary, foreign company, or other eligible foreign entity may be required to file APR every year through the designated Authorised Dealer Bank, as per applicable RBI requirements.

Our APR Return Filing Services help Indian companies, LLPs, resident individuals, startups, and business groups manage their overseas investment reporting accurately and within the prescribed timeline.

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+918750048585

Our Services Include

APR Applicability Review

We review your overseas investment structure, foreign entity details, UIN, shareholding, financial commitment, and FEMA reporting history to determine whether APR filing is applicable.

Review of Overseas Investment Details

We assist in reviewing investment made outside India, including equity investment, loans, guarantees, step-down subsidiaries, capital structure, and other financial commitments.

Preparation of APR Return

We prepare the Annual Performance Report based on the financial statements and details of the foreign entity, including capital structure, financial performance, net worth, profit or loss, dividend, retained earnings, and repatriation details.

Coordination with AD Bank

We assist in coordinating with the designated Authorised Dealer Bank for submission, review, clarification, and processing of the APR filing.

Foreign Entity Financial Data Review

We review the financial statements of the foreign entity and identify the information required for APR filing, including net profit, dividend, net worth, retained earnings, and other relevant details.

UIN and Previous Filing Review

We check the Unique Identification Number, previous APR filings, ODI reporting status, and related documents to ensure consistency in annual reporting.

Step-Down Subsidiary Reporting Support

Where the foreign entity has step-down subsidiaries, we assist in compiling and reporting the relevant details as required under applicable overseas investment reporting requirements.

Auditor or CA Certification Support

We assist in preparing the data required for statutory auditor or chartered accountant certification, wherever applicable.

Query and Clarification Support

In case any query is raised by the AD Bank, RBI, or any authority, we assist in reviewing the issue and preparing suitable responses with supporting documents.

Why APR Filing is Important ?

APR filing helps RBI monitor the performance and status of overseas investments made by Indian residents and entities. Timely and accurate filing is important to maintain FEMA compliance and avoid regulatory issues.

Delay or non-filing of APR may create difficulties in future overseas investment transactions, restructuring, disinvestment, further remittance, or other RBI/FEMA reporting matters.

Key Benefits of Our Services

  • Professional review of APR applicability
  • Accurate preparation of Annual Performance Report
  • Support in compiling foreign entity financial data
  • Coordination with Authorised Dealer Bank
  • Review of UIN and previous ODI reporting status
  • Assistance in auditor or CA certification data
  • Support for step-down subsidiary reporting
  • Reduced risk of FEMA reporting errors and delays

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Who Needs APR Return Filing?

Our APR Return Filing Services are suitable for:

  • Indian companies having overseas subsidiaries

  • LLPs having overseas investment

  • Resident individuals having ODI

  • Indian entities with Joint Ventures abroad

  • Indian entities with Wholly Owned Subsidiaries abroad

  • Startups and business groups with foreign entities

  • Entities having financial commitment outside India

  • Entities required to report annual performance of foreign entities

Documents and Details Generally Required

The documents and details may vary depending on the investment structure and foreign entity. Generally, the following are required:

  • Details of Indian entity or resident individual

  • UIN allotted for overseas investment

  • Details of foreign entity

  • Financial statements of the foreign entity

  • Capital structure of the foreign entity

  • Details of Indian and foreign shareholding

  • Net worth, profit or loss, dividend and retained earnings details

  • Details of repatriation, if any

  • Details of loans, guarantees or other financial commitments

  • Step-down subsidiary details, wherever applicable

  • Previous APR filing acknowledgement, if any

  • ODI filing documents and AD Bank details

  • Auditor or CA certification details, wherever applicable

Our Approach

We follow a structured FEMA compliance process. First, we review the overseas investment details and determine the applicability of APR filing. Thereafter, we collect financial and investment-related data, prepare the APR, reconcile the figures with available records, coordinate with the AD Bank, and assist until the filing process is completed.

Our objective is to ensure timely, accurate, and properly documented APR filing for overseas investment compliance.

Post-Filing Support

After APR filing, we can also assist with:

  • ODI compliance review

  • FLA Return filing

  • Overseas investment reporting

  • Step-down subsidiary reporting

  • Disinvestment reporting

  • Restructuring support

  • RBI or AD Bank query response

  • FEMA compliance advisory

  • Compounding support, wherever required
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Get APR Return Filing Support

Stay compliant with FEMA and RBI reporting requirements through timely and accurate APR Return filing. With our professional support, you can manage overseas investment reporting smoothly and avoid unnecessary compliance risks.

Contact us today to discuss your APR Return filing and overseas investment compliance requirements.