政府会对所有印度外国直接投资（FDI）进行追踪，以便制定相关的FDI政策并实施必要的监管。因此，印度储备银行（RBI）制定了各项法规，要求及时申报在印度公司、企业或其他部门或模式下收到的所有外国直接投资。
在允许通过自动路径进行100%外国直接投资的行业/活动中，有限责任合伙企业（LLP）可通过自动路径接受外国直接投资。LLP的外国直接投资可以通过资本出资的方式进行。本文将深入探讨如何通过LLP-I表格申报LLP中的外国直接投资。
在本文中，您将深入了解什么是LLP-I表格以及如何进行申报！
1. 什么是LLP-I表格
- LLP-I是由接收外国直接投资以进行资本出资的有限责任合伙企业所填报的申报表。
2. 谁需要填报LLP-1表格
- 根据2014年4月14日发布的RBI/2013-14/566 A.P. (DIR系列) 第123号通函，每家LLP均须向印度储备银行（RBI）地区办事处报告资本出资和利润分成对价的接收详情。
- 此类申报应通过LLP-I表格进行。
- LLP-I表格需由有限责任合伙企业通过其授权交易商（AD Category-I）银行，提交至其注册办事处所在辖区的印度储备银行地区办事处。
3. LLP-I表格的申报时限是多少
- LLP-I表格必须在收到外国直接投资对价之日起30天内完成申报。
4. LLP中外国直接投资的形式有哪些
LLP中的外国直接投资可以通过以下两种方式之一进行：
- 资本出资方式，或
- 利润份额的收购或转让
5. 如何填报LLP-1表格
随着单一主表（SMF）的实施，各类表格已合并为一张主表，并要求通过新推出的门户网站，即外商投资报告与管理系统（FIRMS）进行申报。
因此，LLP-I表格需在FIRMS门户网站上填报。LLP-I表格的申报流程如下：
5.1 第一步：登录SMF并进入您的工作区
- 点击左侧导航按钮，选择“单一主表”（Single Master Form）。
5.2 第二步：进入LLP-I表格
- 点击“申报类型”（Return Type）下拉菜单，选择“LLP-I表格”，然后点击“添加新申报”（Add new return）。随后，用户将进入LLP-I表格页面。
- 完整表格分为两部分：（i）通用投资详情；以及（ii）“LLP-I表格”，后者进一步分为5个选项卡。
- 其中，通用投资详情适用于所有可在SMF中申报的申报表。
5.3 第三步：按要求填写详细信息
5.3.1. 常规详情：
在第一个选项卡中，应提供以下常规详情：
| Field Name |
Description |
| CIN, Company Name, PAN, and Application Date |
Pre-filled, non-editable as per data provided at the time of creating profile of Business User (BU) on FIRMS portal. |
| Entry Route |
Select Automatic or Government as applicable for the investment being reported. In case the Government route is selected attach the requisite Government approvals. |
| Applicable Sectoral cap/ Statutory ceiling |
This is an applicable sectoral cap as per FEMA 20(R).
Note: where the company belongs to a sector with mixed entry routes, for example: where up to 74% is under automatic route and beyond up to 100% under Government route, the applicable sectoral cap would be 100%.
|
| Whether the foreign investment received is for a specific project/ manufacturing unit/ plant? |
Select Yes or No as applicable. If you select, yes fill up the details below:
PIN Code
State
City/District
Brownfield/Greenfield
|
5.3.2 选项卡 1：常规详情
| Field Name |
Description |
| General Details |
Enter the details of the person resident outside India making the capital contribution in the LLP as:
Name
Address
Country
Constitution nature
|
| Remittance details |
Select the name of the AD bank through which the remittance has been received.
Enter the address and select the PIN code through the search option. (State and City are auto-populated)
In case the state or city auto-populated is not correct, edit the same accordingly.
|
| Mode of Payment |
Select the mode of payment, as applicable, from the radio button as:
Remittance through banking channel
Date of remittance, Amount remitted in Rs, Attachments: FIRC and KYC
NRE/FCNR
Date of Debit, Amount in Rs, Attachments: Debit statement
Others: (please specify)
Date of Remittance, Amount in Rs, Attachment: As applicable
|
| Value of Capital contribution |
Value of capital contribution by the person resident outside India in the LLP. |
| Total Capital contribution in the LLP |
Value of capital contribution in the LLP from all investors including resident and non-resident |
| Total Value of Capital contribution in Rs for all investors |
In cases where the capital contribution is being received at the same date from multiple foreign investors and the applicant wishes to file for all investors in one form LLP-I, enter the total value of capital contribution for all such foreign investors.
For entering the details for other foreign investors, file another form LLP-I as the LLP-I has the provision of entering only one investor’s details.
|
| Fair value |
Enter the fair value and attach the valuation certificate |
| Remarks |
Enter remarks if any. |
| Declaration and other attachments |
Declaration text –
“I hereby declare that I have verified the information provided in this form and certify that the information provided is true, complete, and correct. In case of any discrepancy in the above information, I may be held liable for the same. These declarations and submissions are made in compliance to the Foreign Exchange Management Act, 1999. I hereby attach the requisite Declaration and other relevant attachment(s) for this reporting.”
Select the check box and attach other documents, if any.
|
5.3.3. 选项卡 2：股权结构
请在选项卡 2 中按如下方式输入股权结构：
| Field Name |
Description |
| Shareholding pattern |
Enter the particulars for both pre and post transaction:
• Value of equity shares (on a fully diluted basis) other than Foreign Portfolio Investment and indirect foreign investment
• Value of Capital contribution/profit shares
• Foreign Portfolio Investment
• 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 on the details provided in the form.
Post-transaction = Pre-transaction value of shares + Value of shares reported in the form
The Business User (BU) must ensure that the form details are accurate to ensure the correct auto-calculated shareholding pattern is displayed.
|
5.4 步骤 4：保存并提交表格
填写完所有详情后，点击“保存”，然后点击“提交”以最终提交表格。
- “保存为草稿”功能：业务单位（B.U.）也可以在填写“常规详情”页面中的所有必填项后，保存草稿并稍后提交。
- “重置”功能：此操作将重置整个表格。
- “返回”按钮：用于返回仪表板。
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