pvtltd.co

MCA Form Guide

FLAForeign Liabilities and Assets — Annual Return

Quick answer: Annual RBI return for entities that hold foreign investment in India (liabilities) or have made investment abroad (assets). Filed by companies that have received FDI or made ODI. By July 15 every year. RBI can impose significant monetary penalties for non-filing or delayed filing under FEMA 1999.

Annual filingIf the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
Recurring filingFEMA 1999; RBI Master Direction on Compilation of FLA Return

Quick answer

This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Indian entities with outstanding FDI (foreign liabilities) or ODI (foreign assets) as of March 31. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.

Who must file

Indian entities with outstanding FDI (foreign liabilities) or ODI (foreign assets) as of March 31.

When to file

By July 15 every year.

Penalty note

RBI can impose significant monetary penalties for non-filing or delayed filing under FEMA 1999.

Filing portal

MCA portal at the official government filing system.

Evidence checklist

Financial statements, board approvals, and prior-year records usually matter most here.

How to file

  1. 1

    Confirm whether FLA is the correct filing for the event you are handling and that it matches the annual filing trigger.

  2. 2

    Collect the supporting records that match FLA: Financial statements, board approvals, and prior-year records usually matter most here.

  3. 3

    Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.

  4. 4

    Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.

  5. 5

    Store the filing evidence with your statutory records so the next cycle is faster and easier to review.

What this form is used for

Annual RBI return for entities that hold foreign investment in India (liabilities) or have made investment abroad (assets). Filed by companies that have received FDI or made ODI. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.

FAQ and compliance context

Who usually files FLA?

Indian entities with outstanding FDI (foreign liabilities) or ODI (foreign assets) as of March 31.

What is the deadline for FLA?

By July 15 every year.

What happens if FLA is filed late?

RBI can impose significant monetary penalties for non-filing or delayed filing under FEMA 1999.

Can the filing be tracked after submission?

Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.

Is FLA a one-time or recurring filing?

This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.

Which law or rule requires FLA?

FEMA 1999; RBI Master Direction on Compilation of FLA Return

Why this one matters

If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.

Related resources

Pair the filing guide with the deadline calendar and the forms hub.