Reporting under Foreign Exchange Management Act, 1999 – Returns pertaining to Foreign Exchange Management (Guarantees) Regulations, 2026

01-Apr-2026 , 05:32:18 pm | By CASANSAAR print

Reporting under Foreign Exchange Management Act, 1999 – Returns pertaining to Foreign Exchange Management (Guarantees) Regulations, 2026

RBI/2026-27/02
A.P. (DIR Series) Circular No. 01

April 01, 2026

All Authorised Persons

Madam / Sir,

Reporting under Foreign Exchange Management Act, 1999 – Returns pertaining to Foreign Exchange Management (Guarantees) Regulations, 2026

Attention of Authorised Persons is invited to Foreign Exchange Management (Guarantees) Regulations, 2026 [FEMA 8 (R)] and Master Direction – Reporting under Foreign Exchange Management Act, 1999.

2. A person having the obligation to report a guarantee in terms of Regulation 7 of FEMA 8 (R), may use the following files provided on the RBI website (List of Returns Submitted to RBI) for submissions to the authorised dealer bank:

a) ‘Form GRN Issue’ – For reporting issuance of Guarantee.
b) ‘Form GRN Modification’ – For reporting any subsequent change in guarantee terms, namely - guarantee amount, extension of period or pre-closure.
c) ‘Form GRN Invocation’ – For reporting invocation of guarantee.