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FLA-RETURNhighReserve Bank of India

FLA-RETURN — Foreign Liabilities and Assets Return

Annual return of foreign liabilities and assets filed with the Reserve Bank by 15 July, based on unaudited or audited accounts.

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
FEMA 1999, FLA Return Master Direction

Who has to file it

Every one of these has to hold before FLA-RETURN binds an entity:

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

Common questions

When is FLA-RETURN due?
15 Jul each year. It falls due once a year.
Who has to file FLA-RETURN?
It applies to foreign investment on record.
What is the penalty for filing FLA-RETURN late?
Compounding penalty up to ₹2,00,000 or 300% of the amount involved
Where is FLA-RETURN 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