Late submission fees for the Foreign Currency General Permission Route (FCGPR) or the Single Master Form (SMF) under the Foreign Exchange Management Act (FEMA) can be paid through the following process:

1. Calculate the Late Submission Fees: The late submission fees for FCGPR or SMF are calculated at the rate of 2% per annum on the amount of the delay.

2. Generate the Challan: The late submission fees can be paid by generating a challan from the RBI's online portal. The challan must be filled with the appropriate details, including the name of the company, the amount of the late submission fees, and the date of the delayed submission.

3. Make Payment: The late submission fees can be paid using any of the following methods:

• Online Payment: The payment can be made online through the RBI's online portal, using internet banking or debit/credit card.

• Offline Payment: The payment can be made offline by visiting the designated bank branch and submitting the challan along with the appropriate payment.

4. Obtain Acknowledgment: Once the payment is made, an acknowledgment receipt will be generated. The acknowledgment receipt must be retained for future reference.

It is important to note that the late submission fees for FCGPR or SMF must be paid within 15 days from the date of receipt of the notice from the RBI. Failure to pay the late submission fees within the prescribed timeline may attract penalty and other consequences under the FEMA regulations.

It is advisable to seek the guidance of a qualified professional, such as a lawyer or a chartered accountant, to ensure compliance with all applicable regulations and laws.

Late submission fees to RBI can be paid through the following process:

1. Visit the website of the Reserve Bank of India (RBI) and log in to your account using your login credentials.
2. Click on the "Submit" tab and select "Late Submission Fees" from the drop-down menu.
3. Select the form for which the late submission fee is to be paid and enter the required details such as name, address, etc.
4. Enter the amount of the late submission fee as per the RBI guidelines.
5. Select the payment mode and make the payment.
6. After the payment is successful, you will receive a confirmation message or receipt.

Alternatively, you can also visit the RBI office and make the payment through a demand draft or a cheque in favor of the Reserve Bank of India.