RBI Foreign Liabilities and Assets (FLA) Return Filing
Mandatory annual reporting of all foreign assets and liabilities, inward Foreign Direct Investment (FDI) equity holdings, and Overseas Direct Investments (ODI) to the Reserve Bank of India, maintaining national balance of payments statistics and legal remittance eligibility.
Foreign Exchange Management Act, 1999 (FEMA) read with A.P. (DIR Series) Circulars and RBI Master Directions on Reporting
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory annual reporting of all foreign assets and liabilities, inward Foreign Direct Investment (FDI) equity holdings, and Overseas Direct Investments (ODI) to the Reserve Bank of India, maintaining national balance of payments statistics and legal remittance eligibility.
Who This Service Is For & Statutory Eligibility
All Indian companies, LLPs, and alternative investment funds (AIFs) that have received FDI or made ODI and hold foreign liabilities or foreign assets on their balance sheet as of 31st March.
Prerequisites & Mandatory Documents Checklist
- Audited annual financial statements of the reporting Indian company/LLP (or provisional accounts if un-audited)
- Comprehensive foreign equity shareholding register (breakdown of foreign shareholder equity & voting %)
- Details of foreign loans, external commercial borrowings (ECBs), trade credits, and overseas investments
- Total paid-up capital, free reserves, and net worth computations as on 31st March
- CIN/LLPIN of company and registered Authorized User login credentials on RBI FLAIR Portal
- Authority letter on company letterhead authorizing reporting professional
Step-by-Step Portal Execution Procedure
- Step 1: Access RBI Foreign Liabilities and Assets Information Reporting (FLAIR) Portal (`flair.rbi.org.in`)
- Step 2: Log in using company entity credentials (or create user profile with company authorization letter)
- Step 3: Access Section I: Entity Identification and Financial Details; populate audited balance sheet figures
- Step 4: Access Section II: Foreign Direct Investment (FDI) in India; report foreign investor shareholding and net worth share
- Step 5: Access Section III: Overseas Direct Investment (ODI) and other foreign financial assets/liabilities
- Step 6: Run portal validation, submit electronic FLA return on or before 15th July, and download RBI acknowledgement
Transparent Pricing & Statutory Cost Architecture
RBI Foreign Liabilities and Assets (FLA) Return Filing
Calibrated at 9% below prevailing market fee (₹6,000). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Government Statutory Fee: ₹0 (NIL) — E-filing on the Reserve Bank of India FLAIR portal carries zero government fee.
Statutory Penalties for Non-Compliance
Non-filing or delayed filing of FLA return by 15th July triggers violation of FEMA 1999. Incurs Late Submission Fee (LSF) under RBI compounding framework (up to ₹1,00,000 + compounding penalties). Default blocks the entity from receiving further FDI or repatriating dividends abroad through Authorized Dealer banks.