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Annual Return on Foreign Liabilities and Assets<\/strong><\/p>\n (FLA return) under FEMA 1999<\/strong><\/p>\n (<\/em><\/strong>Portal for submitting FLA : https:\/\/flair.rbi.org.in<\/em><\/strong>)<\/em><\/strong><\/a><\/p>\n <\/p>\n Purpose<\/u><\/strong><\/p>\n The annual return on Foreign Liabilities and Assets (FLA) is required to be submitted directly by all the Indian companies which have received FDI (foreign direct investment) and\/or made FDI abroad (i.e. overseas investment) in the previous year(s) including the current year i.e. who holds foreign Assets or Liabilities in their Balance Sheets.<\/p>\n Entities eligible to submit FLA return<\/strong>:<\/p>\n -A Company within the meaning of section 1(4) of the Companies Act, 2013.<\/p>\n -A Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008<\/p>\n -Others [include SEBI registered Alternative Investment Funds (AIFs), Partnership Firms, Public Private Partnerships (PPP) etc.]<\/p>\n <\/p>\n What are the types of the Foreign Assets and Foreign Liabilities?<\/u><\/strong><\/p>\n -Investment by Indian Company outside India (ODI)<\/p>\n -Foreign Investment in Indian Company (FDI)<\/p>\n -Lending to foreign entity or person or Director (Investments)<\/p>\n -Borrowings from Foreign entity or persons or Directors (Loans)<\/p>\n -Trade Credit (Foreign Trade Payables & Receivables)<\/p>\n <\/p>\n Due Dates for Filing FLA Return<\/u><\/strong><\/p>\n -15th<\/sup> July of every year.<\/p>\n -30th<\/sup> September \u2013 For filing revised FLA return (only if there are significant revisions from the provisional information)<\/p>\n <\/p>\n