07 November 2026 · Updated 07 November 2026
By Avil Rakshith Salins, Practising Company Secretary
FLA return: annual return on foreign liabilities and assets
In short
Every Indian company or LLP that has received foreign direct investment, or made an overseas direct investment, files the annual return on foreign liabilities and assets (FLA) with the RBI by 15 July. If the accounts aren't audited by then, the return is filed on unaudited figures and revised once they are.
Who files
Indian companies and LLPs with foreign direct investment or overseas direct investment outstanding on their balance sheet, including those that received it in earlier years.
Time limit
By 15 July every year, for the financial year ended the previous 31 March.
Where
The RBI's online FLA reporting portal, after the entity registers on it.
Audited or unaudited figures
If the accounts are not audited by 15 July, the return is filed on unaudited figures and revised after the audit.
Frequently asked questions
General information on the law as on 07 November 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.