FLA Return Filing
Annual Foreign Liabilities and Assets return - mandatory for any company that has received FDI or made overseas investments, filed directly with the RBI each year.
Filed directly with the RBI each year based on the previous financial year's data.
If FDI or overseas investment exists on the balance sheet, filing is required regardless of activity that year.
Unlike some FEMA filings, FLA is submitted directly via the RBI's FLAIR portal.
Non-compliance is treated as a FEMA violation, with penalties that can be significant.
Filed correctly, every year, on time.
We confirm whether your company holds foreign liabilities or assets requiring this filing.
Balance sheet data on foreign investments compiled in the required format.
Return submitted directly through the RBI's FLAIR portal before the 15 July deadline.
Part of Layer 3 - ComplianceStack, for both setup tracks.
If your first round includes a foreign investor, we add FLA filing to your first-year compliance calendar immediately.
Start your setup →Received FDI in a past round and never filed? We check your history and catch up on missed returns.
Run your diagnostic →One filing, never missed, every July.
Any foreign investment on your books triggers an FLA filing reminder from us.
We avoid last-minute portal issues by preparing and filing early.
Data is pulled consistently from your audited financials, avoiding mismatches with other filings.
Common questions
Yes - if foreign liabilities or assets exist on your balance sheet from any prior year, the FLA return is still required.
No - FC-GPR reports a specific share allotment event, while FLA is an annual reporting obligation covering the ongoing foreign investment position.
Audited or provisional financial statements showing foreign equity, debt, and other liabilities/assets as of the reporting date.