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Compliance calendar
RBIRBI and FEMA

Reporting conversion of ECB into equity

The combined FC-GPR and ECB-2 reporting required when an external commercial borrowing is converted into equity.

Next due

9 Oct 2026

Due in 8 to 30 daysIn 28 days

For September 2026

Regulator
RBI
Category
RBI and FEMA
Form
Not specified
Last verified
2026-09-01
Read statutory basis

Report the equity issue in FC-GPR within 30 days and report the conversion in ECB-2 within seven working days after that month's end. Mark ECB-2 as wholly or partially converted. A full conversion ends later ECB-2 filings after the final return; a partial conversion leaves the outstanding balance in later returns.

What changed

The equity and borrowing reports remain separate. The March 2026 LSF change applies to delayed ECB-2 instances from 1 April 2026.

All dates this year

Past dates are kept, so a late filing can still be dated.

11 May 2026April 2026123 days ago
9 Jun 2026May 202694 days ago
9 Jul 2026June 202664 days ago
11 Aug 2026July 202631 days ago
9 Sept 2026August 20262 days ago
9 Oct 2026September 2026In 28 days
10 Nov 2026October 2026In 60 days
9 Dec 2026November 2026In 89 days
11 Jan 2027December 2026In 122 days
9 Feb 2027January 2027In 151 days
9 Mar 2027February 2027In 179 days
9 Apr 2027March 2027In 210 days

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

FC-GPR for equity issued on conversionfrom issue of equity instruments on conversion of the ECB

File FC-GPR within 30 days from the issue of equity instruments.

Applies when: The borrower reports the equity issue through FC-GPR.

The rule

Stated as the law states it, so you can work out any period yourself.

FC-GPR for equity issued on conversion

File FC-GPR within 30 days from the issue of equity instruments.

Applies when: The borrower reports the equity issue through FC-GPR.

ECB-2 for the conversion month

Submit ECB-2 within seven working days after the conversion month ends and mark the borrowing as wholly or partially converted.

Applies when: The borrower reports the full or partial conversion in the monthly ECB-2.

Who must comply

  • An Indian ECB borrower that converts all or part of the borrowing into equity

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Complete the full or partial conversion into equity.
  • Identify the issue date for FC-GPR.
  • Identify the loan registration number for ECB-2.

How to file

  1. 1File FC-GPR within 30 days from the equity issue.
  2. 2Mark the monthly ECB-2 as wholly or partially converted.
  3. 3Submit ECB-2 within seven working days after month-end.
  4. 4Stop later ECB-2 filings only after a full conversion is reported.

Designated AD Category I bank

Last verified 2026-09-01. Confirm against the official source before you rely on it.