Due Dates FLA — Foreign Liabilities and Assets Annual Return (RBI)
FLA — Foreign Liabilities and Assets Annual Return (RBI)
FEMA 1999
Annual return on foreign investment received. Due 15 July. Mandatory for all companies that have received FDI or made overseas investment.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 15 July 2025 (for FY ended 31 March 2025) | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | Submit on RBI's FIRMS portal |
| FY 2025-26Current | 15 July 2026 | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | — |
| FY 2026-27 | 15 July 2027 | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | — |
FY-specific notes
FY 2024-25: Submit on RBI's FIRMS portal
CA review
FLA is mandatory as long as FDI appears on the balance sheet — even if company had no activity in the year. Also required for companies that made overseas direct investment. Verify with FEMA lawyer.