eForm FC-4 Filing Services – Annual Return of Foreign Companies Registered in India

Q: What is eForm FC-4 under the Companies Act?

Annual Return filed by foreign companies registered in India under Section 380, required under Section 384. Filed within 60 days of year-end on MCA21, covering registered particulars, directors, authorised representative, and Indian members.

Q: What is the difference between eForm FC-3 and eForm FC-4?

FC-3 (6 months after year-end) = Annual Accounts (financial statements, P&L, Indian operations). FC-4 (60 days after year-end) = Annual Return (governance info, directors, officers, India representative). Both separately mandatory.

Q: What information must be disclosed in eForm FC-4?

Foreign company registration details, India place of business address, authorised representative details, directors and officers list, members resident in India, and any changes during the year.

Q: Who signs eForm FC-4?

The authorised representative of the foreign company in India with a valid Class 3 DSC. Also certified by a Practising Company Secretary (PCS) as part of the filing compliance.

Q: What are the penalties for late filing of eForm FC-4?

Late filing fees on MCA21 portal plus penalties under Sections 384 and 392 with daily default penalties. Persistent non-filing may trigger strike-off of the foreign company's India registration.

MCA21 Annual Return Filing for Foreign Company Branch, Liaison, and Project Offices Under Section 384 of the Companies Act, 2013

Every foreign company that has established a place of business in India and is registered with the Registrar of Companies (RoC) under Section 380 of the Companies Act, 2013 is required to file an Annual Return with the RoC within 60 days of the close of each financial year. This annual return is filed electronically on the MCA21 portal using eForm FC-4 and provides comprehensive information on the foreign company's Indian operations — including the nature and address of the place of business, details of the authorised representative in India, details of directors and officers, and the register of members holding shares in the company.

eForm FC-4 is the annual governance return of the foreign company's Indian office — complementing the financial disclosure made in eForm FC-3 (annual accounts). Together, FC-3 and FC-4 constitute the core annual MCA compliance for foreign companies operating in India. Non-filing attracts penalties and can result in de-registration of the Indian place of business. Our FC-4 service manages the complete annual return preparation and MCA21 filing process, in coordination with our FDI reporting and FEMA compliance services.

Our eForm FC-4 Filing Services

FC-4 Applicability Assessment

Assessment of whether your foreign company's India-registered office is required to file eForm FC-4 annually under Section 384 of the Companies Act 2013.

Annual Return Data Compilation

Compilation of all data required for eForm FC-4 — place of business details, authorised representative information, director and key officer details, and summary of Indian operations for the year.

Register of Indian Members

Preparation of the register of members (shareholders) of the foreign company who are persons resident in India — required as a mandatory disclosure in the annual return.

eForm FC-4 Preparation

Preparation of the complete eForm FC-4 in compliance with Section 384 and applicable Companies (Registration of Foreign Companies) Rules — ready for digital signature by the authorised representative.

MCA21 Portal Filing

Digital submission of eForm FC-4 on the MCA21 portal within 60 days of the close of the foreign company's financial year — with filing acknowledgement and SRN documentation.

Coordination with FC-3 Filing

Coordinated preparation and filing of both eForm FC-3 (annual accounts) and eForm FC-4 (annual return) — ensuring consistent data across both mandatory annual compliance forms.

Why eForm FC-4 Compliance Matters for Foreign Companies

Mandatory under Section 384 of the Companies Act 2013 — non-filing attracts per-day penalties on the foreign company and its authorised representative in India
FC-4 is an annual governance return — it confirms the continued validity of the foreign company's India place of business registration with the RoC
The 60-day deadline from financial year-end is earlier than the FC-3 deadline (6 months) — requiring parallel preparation of both forms for timely compliance
FC-4 filings are public records on the MCA portal — available to clients, counterparties, regulators, and due diligence teams conducting searches on the foreign company
RBI liaison offices, branch offices, and project offices all require this annual MCA compliance in addition to their FEMA and RBI reporting obligations
Regular, clean FC-4 filing history supports the foreign company's application for RBI renewal of its Indian office registration and for banking facilities with Indian banks

Frequently Asked Questions

What is eForm FC-4 under the Companies Act?

eForm FC-4 is the Annual Return filed by a foreign company registered in India under Section 380, as required by Section 384 of the Companies Act 2013. It must be filed on the MCA21 portal within 60 days of the end of the foreign company's financial year. The return contains information on the company's registered particulars, place of business in India, authorised representative, directors and officers, and details of members resident in India — providing the RoC with an annual update on the company's Indian operations.

What is the difference between eForm FC-3 and eForm FC-4?

eForm FC-3 (filed within 6 months of year-end) is the Annual Accounts filing — it contains the foreign company's financial statements, balance sheet, P&L, and statement of Indian operations. eForm FC-4 (filed within 60 days of year-end) is the Annual Return — it contains governance information including the company's registered details, directors, officers, authorised representative in India, and registered members in India. Both are separately mandatory for all registered foreign companies, and both are filed on the MCA21 portal.

What information must be disclosed in eForm FC-4?

eForm FC-4 requires disclosure of: the foreign company's name, country of incorporation, date of registration in India, and registered office address; the address of the principal place of business in India; name and address of the authorised representative in India; details of all directors and officers of the foreign company as of the end of the financial year; the list of members (shareholders) of the foreign company who are persons resident in India; and any changes in the above details during the financial year. Supporting documents are attached where applicable.

Who signs eForm FC-4?

eForm FC-4 must be digitally signed by the authorised representative of the foreign company in India — the person appointed under Section 380 to accept service of process and official documents on behalf of the foreign company. The authorised representative must have a valid Class 3 Digital Signature Certificate registered on the MCA21 portal. The form must also be certified by a Practising Company Secretary (PCS) as part of the filing compliance.

What are the penalties for late filing of eForm FC-4?

Late filing of eForm FC-4 attracts late filing fees on the MCA21 portal (on a sliding scale based on the period of delay). In addition, under Sections 384 and 392 of the Companies Act 2013, the foreign company and the authorised representative are liable to a penalty for non-filing, with continued daily penalties for default. Persistent non-filing can trigger the RoC to initiate strike-off proceedings for the foreign company's place of business registration in India.

File Your Foreign Company's FC-4 Annual Return

Expert eForm FC-4 preparation and MCA21 filing for foreign company offices in India.