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FLA-RETURNhighReserve Bank of India

FLA due date — Foreign Liabilities and Assets Return

Also searched as: FLA-RETURN

Annual return of foreign liabilities and assets filed with the Reserve Bank by 15 July, based on unaudited or audited accounts, by a company or LLP with foreign direct investment and by one that has made an overseas direct investment.

Next due date

15 July 2027for FY 2026-27

If it is late: Compounding penalty up to ₹2,00,000 or 300% of the amount involved

Track FLA and every other filing — free for 14 days

Get told before FLA is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of FLA, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

Due
15 Jul each year
Frequency
Annual
If it lapses
Compounding penalty up to ₹2,00,000 or 300% of the amount involved
Statutory reference
Reg. 4(2), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (FEMA 395/2019-RB); reg. 10(5), FEM (Overseas Investment) Regulations 2022; RBI FAQ on the FLA return

Where this date comes from

The instrument
Reg. 4(2), FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations 2019 (FEMA 395/2019-RB); reg. 10(5), FEM (Overseas Investment) Regulations 2022; RBI FAQ on the FLA return

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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 FLA binds an entity:

  • foreign investment or an overseas investment on record
Filed on:
RBI FLAIR Portal
Usually owned by:
Company Secretary
Typical effort:
4 hours

Common questions

What is the due date of FLA?
It is next due on 15 Jul 2027, for FY 2026-27. 15 Jul each year. It falls due once a year.
Who has to file FLA?
It applies to foreign investment or an overseas investment on record.
What is the penalty for filing FLA late?
Compounding penalty up to ₹2,00,000 or 300% of the amount involved
Where is FLA filed?
RBI FLAIR Portal.

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