FLA Return Filing — Compiled. Valued. Submitted.
The annual Foreign Liabilities and Assets return — applicability, compilation of foreign investment positions, valuation, and submission on the RBI portal by the annual due date.
Book Free ConsultationThe FLA return is filed every year by entities holding foreign investment or having invested abroad, and it is due before most companies have finalised their accounts. That is by design: the return is filed on unaudited figures and revised once the accounts are adopted.
At N D Savla & Associates, we establish whether the return applies, compile the positions from the entity's records, submit on the portal by the due date and file the revision afterwards.
Entities that received FDI years ago and did nothing since are the ones caught out. The obligation is annual and continues for as long as the foreign investment stays on the books, whether or not anything happened during the year.
Our FLA Services
Applicability Check
Determination of whether the entity is required to file for the year.
Portal Registration
Registration of the entity and its users on the RBI reporting portal.
Position Compilation
Compilation of foreign liabilities and assets as at the year end.
Valuation
Valuation of the entity's shares on the basis the return requires.
Unaudited Filing
Filing on provisional figures where accounts are not yet adopted.
Revised Filing
Revision of the return once the audited accounts are available.
Multi-Year Catch-Up
Filing of returns for earlier years left outstanding.
Consistency Review
Reconciliation of the return against FDI filings and the accounts.
Our FLA Process
Applicability Settled
We confirm whether the entity must file for the year in question.
Portal Access Set
Entity and user registration on the reporting portal is completed.
Data Compiled
Foreign investment positions and valuations are compiled.
Return Submitted
The return is submitted by the annual due date on available figures.
Revision Filed
A revised return is filed once accounts are audited and adopted.
Why It Matters
Frequently Asked Questions
FLA return outstanding for one year or several?
Send us your shareholding and foreign investment position — we'll compile and file, including past years.
