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FLA Return (Foreign Liabilities and Assets) to RBI
Due: 15 July every year.
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Due date
15 July every year.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Annual return to RBI for entities with foreign investment or overseas assets and liabilities.
Who must comply
Indian companies/LLPs with FDI or overseas investment.
Penalty / consequence of delay
Compounding or late-submission fee under FEMA.
How to comply
- Compile foreign investment data
- Register on the RBI FLAIR portal
- File the FLA return
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
Who must file the FLA return?
Entities that received FDI or made overseas direct investment as at the previous year-end.