Form FC-3 is the web form filed with the Delhi Registrar of Companies to submit a foreign company’s annual accounts, along with a list of all its principal places of business in India. It is governed by Section 381 of the Companies Act, 2013 read with Rule 6 of the Companies (Registration of Foreign Companies) Rules, 2014.

Who Should File FC-3 / When is it Filed

Every foreign company must prepare and file its financial statements within six months of the close of the financial year to which the statements relate. The same form is used to file the list of places of business in India as on the date of the balance sheet. The Registrar may, on a written application, extend this period by not more than three months.

Important Checkpoints Before Filing

  • Applicant must be registered on the MCA portal before filing
  • The company must be registered with MCA and hold a valid Foreign Company Registration Number (FCRN)
  • The business user must be associated with, or authorised by, the company to e-file on its behalf
  • The DSC of authorised signatories must be registered on the MCA portal against the DIN/PAN/Membership number provided
  • The signing authority must hold a valid, non-expired, non-revoked DSC and an approved DIN or valid PAN/Membership number
  • The DIN/PAN/Membership number entered must be associated with the FCRN under the selected designation
  • The certifying professional’s membership/certificate of practice number must be valid, and the professional must not be debarred (not applicable to advocates)
  • No other FCRN should be active against the foreign company’s name with the same ISO country code entered
  • Dates entered must be on or after the date of establishment of the principal place of business in India (except date of birth)
  • The signing director’s DIN must not be flagged for disqualification
  • No other FC-3 should be pending for payment
  • The foreign company must have already filed the previous year’s annual return and annual accounts (except for companies incorporated in the current year)

Step-by-Step Filing Process

  1. Login to MCA portal → MCA Services → E-Filing → Company Forms Download
  2. Navigate to “Filing by Foreign companies”
  3. Access “Annual accounts along with the list of all principal places of business in India established by foreign company (FC-3)”
  4. Enter/search/select FCRN
  5. Fill up the application
  6. Optionally save as draft
  7. Submit the webform and note the SRN
  8. Affix DSC
  9. Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
  10. Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
  11. Receive acknowledgement

Mandatory / Optional Attachments

  • Financial statements of the foreign company, duly authenticated under Section 381(1)
  • Statement of related-party transactions (Rule 4(2)(a)) — optional
  • Statement of repatriation of profits (Rule 4(2)(b)) — optional
  • Statement of transfer of funds (Rule 4(2)(c)) — optional
  • Copy of the approval letter for extension of validity period — mandatory if an extension was sought
  • Details of other entities through which CSR activities were undertaken — mandatory if ‘Directly by company’ is not the selected mode of spending
  • Up to five optional attachments for any other supporting information

Signing Requirements

  • Digitally signed by the authorised representative of the foreign company, who must also enter their Income Tax PAN in the relevant field

Fee Structure and Processing Mode

The source Instruction Kit’s “Part IV – Key Points for Successful Submission” section (which normally contains the fee rules, processing type, and useful links) was blank in the published PDF — the table of contents references it on page 11, but no content follows. Based on the filing workflow described in the kit (which includes a “Pay Fees” step), a fee is payable, but the specific amount and processing mode (STP/Non-STP) could not be confirmed from this document.

Please refer to the MCA e-filing portal directly, or the related FC-1/FC-2 Instruction Kits (which prescribe a flat ₹6,000 fee), for the likely fee applicable to FC-3, and confirm before filing.

Frequently Asked Questions (FAQs)

Q1. What is the filing deadline for FC-3? Within six months of the close of the financial year, extendable by up to three months on written application to the Registrar.

Q2. What two things does FC-3 cover together? The foreign company’s annual financial statements, and the list of its principal places of business in India as on the balance sheet date.

Q3. Can FC-3 be filed if the previous year’s returns are outstanding? No — the foreign company must have already filed its previous year’s annual return and annual accounts (unless it was incorporated in the current year).

Q4. Who signs FC-3? The authorised representative of the foreign company, who must also provide their Income Tax PAN.

Q5. What is the exact filing fee for FC-3? Not confirmed — the source Instruction Kit’s fee-rules section was blank in the published PDF; verify directly on the MCA portal before filing.

Disclaimer

This article is based on the official Instruction Kit for Form FC-3 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA forms download page and resources available on the MCA website.

Note: the fee rules, processing type, and direct Instruction Kit PDF link for FC-3 could not be confirmed, as the relevant section was blank in the source PDF — please verify these details directly on the MCA portal.