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ECB-1-REVISEDhighReserve Bank of India

ECB-1-REVISED — Revised Form ECB 1 on a Change to a Borrowing

Report any change to the terms of an external commercial borrowing already reported in Form ECB 1, within 7 calendar days of the end of the month in which the change took effect.

Due
7 days from the end of the month in which the change took effect
Frequency
Event based
If it lapses
Late Submission Fee on the amount involved and the period of delay
Statutory reference
Schedule I, para 16(1)(b), FEM (Borrowing and Lending) Regulations 2018, as amended by FEMA 3(R)(5)/2026-RB

Where this date comes from

The instrument
Schedule I, para 16(1)(b), FEM (Borrowing and Lending) Regulations 2018, as amended by FEMA 3(R)(5)/2026-RB

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before ECB-1-REVISED binds an entity:

  • has an external commercial borrowing
Filed on:
AD Category-I bank
Usually owned by:
Company Secretary
Typical effort:
2 hours

Common questions

When is ECB-1-REVISED due?
7 days from the end of the month in which the change took effect. It falls due whenever the triggering event happens.
Who has to file ECB-1-REVISED?
It applies to has an external commercial borrowing.
What is the penalty for filing ECB-1-REVISED late?
Late Submission Fee on the amount involved and the period of delay
Where is ECB-1-REVISED filed?
AD Category-I bank.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other FEMA / RBI obligations