File your FLA Annual Return with RBI

Indian entities with foreign investment or overseas investment must file the Annual Return on Foreign Liabilities and Assets with RBI by 15 July every year. We prepare it from your accounts and file it on the FLAIR portal.

Handled by qualified CS and CA3 to 5 working daysGovernment fees shown separately

What is included

Applicability check
FLAIR portal registration and user setup
Data extraction from financial statements
Market value and book value computation of foreign holdings
Return preparation and filing by 15 July
Revised return after audited figures, if filed on unaudited data
Filing acknowledgement

What is not included

Statutory audit of accounts
Late submission fees or compounding of past defaults
FC-GPR, FC-TRS or ODI reporting (see related services)

Who needs this

Indian companies, LLPs and AIFs that have received foreign direct investment or made overseas direct investment in the previous year or any earlier year, with an outstanding position on 31 March.

Documents required

Financial statements for the year ended 31 March (audited, or unaudited with revision later)
Shareholding pattern with foreign holding details
Details of overseas investments and outstanding positions
Previous FLA filings, if any

How it works

Share financials and investment details

We compute holdings and prepare the return

The return is filed on FLAIR and acknowledged by RBI

Timeline

3 to 5 working days. Government processing times are outside our control; we track and follow up on every application.

If you skip it

Penalty exposure: Non-filing is a contravention of FEMA. It can be regularised by paying a late submission fee of Rs 7,500 per return within 3 years. Otherwise it can attract penalties of up to Rs 2 lakh, plus up to Rs 5,000 per day for continuing default.

What this service creates next

Completing this is the start of a recurring set of obligations. Under an AdvisoNet plan these are tracked in your Compliance Passport and handled before they fall due.

FLA return every year by 15 July
Revised FLA return once audited accounts are final
FC-GPR or FC-TRS on any new foreign investment or share transfer

See AdvisoNet plans from ₹1,499 per month

Frequently asked questions

Is FLA due even if there was no new investment this year?

Yes. If foreign investment from any earlier year is outstanding on 31 March, the return is due.

Can I file before the audit is complete?

Yes. File on unaudited figures by 15 July and submit a revised return once the audit is done.

Is there a government fee?

No. RBI does not charge a fee for filing the FLA return.

Fees shown are AdvisoNet professional fees exclusive of GST and government charges. Content is general information, not legal advice; applicability depends on facts and current law.