1 ¿Qué es el Formulario FC-TRS?
El significado literal del Formulario FC-TRS es Transferencia de Acciones en Divisas Extranjeras. El formulario FC-TRS se presenta en caso de transferencia de acciones de una empresa india de un residente a un no residente o a un indio no residente, y viceversa, a través de su banco distribuidor autorizado (banco de categoría 1).
2 ¿Quién presenta el Formulario FC-TRS?
La responsabilidad de declarar el FC-TRS recae en el cedente/cesionario residente, o en la persona residente fuera de la India que posea instrumentos de capital sobre una base no repatriable, según corresponda.
3 ¿Cuál es el plazo para presentar el Formulario FC-TRS?
El formulario FC-TRS debe presentarse ante el banco distribuidor autorizado en un plazo de sesenta días a partir de la transferencia de los instrumentos de capital o de la recepción/remesa de los fondos, lo que ocurra primero.
4 Procedimiento para presentar el Formulario FC-TRS
El formulario FC-TRS debe presentarse ante el banco distribuidor autorizado en un plazo de sesenta días a partir de la transferencia de los instrumentos de capital o de la recepción/remesa de los fondos, lo que ocurra primero. A continuación, encontrará el procedimiento para presentar el formulario FC-TRS explicado paso a paso para su comodidad:
4.1 Paso 1: Registro de usuario comercial
- A continuación, haga clic en el registro para nuevos usuarios comerciales y complete los detalles en el formulario según sea necesario.
[NOTA: Asegúrese de que su nombre de usuario sea único]
- Después de completar el formulario, el usuario comercial debe enviarlo.
- Una vez enviado, deberá ser verificado por la sucursal del banco distribuidor autorizado correspondiente. La aprobación o el rechazo del mismo se comunicarán al usuario comercial mediante una notificación por correo electrónico.
4.2 Paso 2: Iniciar sesión en FIRMS
- Visit https://firms.rbi.org.in for logging into FIRMS.
- There by using the User Name and default password, given via an email, the BU will can set a new password.
- Logging in to FIRMS will lead the BU to his/her workspace.
4.3 Paso 3: Inicie sesión en SMF y acceda a su espacio de trabajo.
- Una vez que haya completado el proceso de envío del formulario de registro para nuevos usuarios comerciales, podrá iniciar sesión en FIRMS. Simplemente inicie sesión en SMF y acceda a su espacio de trabajo.
4.4 Paso 4: Seleccione el tipo de declaración
- En el Formulario Maestro Único (Single Master Form), haga clic en el menú desplegable "Tipo de declaración" (Return Type), donde podrá ver diferentes tipos de formularios.
- Seleccione "Formulario FC-TRS" y haga clic en "Añadir nueva declaración" (Add New Return).
- El usuario será redirigido al formulario FC-TRS, donde algunos detalles aparecerán precargados, como el CIN, el nombre de la empresa, el número PAN, etc. Por otro lado, deberá completar otros detalles, como la vía de entrada y el límite sectorial o techo legal aplicable.
4.5 Paso 5: Detalles comunes de la inversión
- A continuación, deberá completar los detalles comunes de la inversión.
- Estos detalles son comunes a todas las declaraciones que pueden presentarse en el SMF. En el formulario FC-TRS, complete los detalles comunes de la inversión según sea necesario.
4.6 Step 6: Common details
- After filling in the details of common investment, in the next step you have to fill in some common details that need to be filled in the next tab of Form FC-TRS.
- Details such as way of transfer, change in the shareholding pattern if any transfer is made from and to whom, nature of transfer, date of transfer, transfer type, and at last the buyer or seller details in case of sale or donor and donee details in case of gift are to be filled under common details.
4.7 Step 7: Particulars of transfer
- Next comes the details of transfer, such as type of capital instruments, number of instruments, the conversion ratio, number of equity shares on a fully diluted basis, face value of equivalent shares, transfer price per instrument, the total amount of consideration, and the fair value of the instruments at the time of transfer (in case of gift this would be kept blank). Fill these details carefully and move on to the next step.
4.8 Step 8: Remittance details
- After filling the particulars of transfer, you will have to fill Remittance Details such as Mode of payment, Name of AD bank, Address of the AD bank, Amount remitted or received in Rupees, Whether and Tranche number, and Whether the remitter is different from a foreign investor, in the FC-TRS Form.
- It is important to note that this step will not be applied to the transfer of gifts.
4.9 Step 9: Shareholding pattern
This is the second last step where you will have to submit the following details:
- Value of equity shares, on a fully diluted basis, other than Foreign Portfolio Investment and indirect foreign investment or Value of Capital contribution/profit shares, Foreign Portfolio Investment, and Indirect foreign investment- Value of equity shares, on a fully diluted basis.
- Pre-transaction values are auto-populated from the Entity Master (tab 3)
- Post-transaction values are auto-calculated based upon the details provided in the form. [Post transaction=Pre transaction value of shares + Value of shares reported in the form.]
- The Business user must ensure that the details are correctly filled in the form, so that the shareholding pattern which is auto- calculated is correct.
4.10 Step 10: Submitting the form
- Once you have filled all the details, you can simply submit the form by clicking on save and submit.
- In case you are a non-resident transferor/transferee, you will have to attach a declaration with FC-TRS Form in the following format:
5 List of Documents to be attached along with the Form FC-TRS
Along with your FC-TRS Form, you will have to attach the following documents:
5.1 For transfer by way of Gift
- Relevant Regulatory Approvals: Wherever required, these documents need to be attached as ¨other documents¨ with the FC-TRS Form.
- Consent Letter: This is the consent letter signed between the donor and the donee for the transfer.
- Non-Resident Declaration: As per the given format mentioned above, it needs to be attached with the FC-TRS Form.
5.2 For transfer by way of Sale
- Transfer Agreement: Along with the FC-TRS Form, relevant extracts of the transfer agreement along with the consent letter between buyer and seller, for the sale/purchase on stock exchange, needs to be attached. These contract notes may be attached, at “Transfer agreement/ Valuation certificate”.
- Valuation Certificate: A valuation certificate as per FEMA 20 (R) needs to be attached at “Transfer agreement/Valuation certificate” along with the FC-TRS Form.
- Non-Resident Declaration: As per the format mentioned above, non-resident declaration needs to be attached.
- In case of sale by a non-resident, acknowledgement of FC-TRS, as applicable for the capital instruments being sold, has to be attached as “other attachment”.
- An FIRC/Outward remittance certificate and KYC needs to be attached at the specified attachment.
5.3 Securities that under considered under FDI
- Equity Shares
- Convertible Preference Share
- Convertible Debenture
