Format pack, 2 formats · FV08-G5

Merchanting Trade, Third-party Payments, Netting and Rupee Invoicing

Four structures in which the money does not follow the goods in a straight line: the Indian trader who buys abroad and sells abroad, the payment that comes from or goes to someone other than the counterparty, receivables and payables settled net within a group, and trade invoiced and settled in rupees through a vostro account. Each is permitted; each has conditions that change on 01.10.2026.

Length
4 pages
Blanks to fill
90
Files
Word and PDF
Law stated to
16 September 2026

The 2 formats inside

  1. 1Merchanting trade transaction file, checklistA.P. (DIR Series) Circular No. 20 of 2020 as amended · Regulation 16, FEMA 23(R)/2026-RB56 blanksOn its own₹149
  2. 2Tripartite agreement for third-party payment, clause setCircular 70 of 08.11.2013 · Regulation 8, FEMA 23(R)/2026-RB34 blanksOn its own₹149

Read the opening

The first part of “Merchanting trade transaction file, checklist”, as it downloads. Blanks are highlighted.

One file per merchanting trade — prepared by the client, reviewed by the firm, lodged with the AD bank

MERCHANTING TRADE FILE

Trader: [Trader's name] IEC: [Trader's IEC] AD bank (both legs): [AD bank(s) for both legs] MTT reference: [Merchanting trade reference number]

2 more paragraphs and tables follow in the full format.

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