Indian companies and LLPs that have received Foreign Direct Investment (FDI) or made Overseas Direct Investments (ODI) are required to file an FLA Return with the Reserve Bank of India (RBI) annually. FLA stands for Foreign Liabilities and Assets, and the filing must be completed by July 15, 2025 for the financial year 2024–25. This blog provides a clear, updated, step-by-step guide to help you file your FLA Return smoothly through the RBI’s online portal.
Who Needs to File the FLA Return?
You are
required to file the FLA return if:
- Your company/LLP has received FDI (even
one-time capital infusion)
- Your company has made an ODI (investment in
a foreign company)
- You hold foreign assets or liabilities reflected in the balance sheet
Note: Even if
there is no fresh transaction during the year, filing is still mandatory
if previous year’s transactions existed.
🗓️
Due Date for FLA Return 2025
- Last date to file: July 15, 2025
- Filing is to be done for data as on March 31,
2025
Penalty for
non-filing: Non-compliance can attract penalties under FEMA, including monetary
fines and restrictions on future filings.
📂
Documents Required
- Audited or provisional financial statements as of
31st March 2025
- Details of foreign liabilities (FDI) and foreign
assets (ODI)
- Entity’s PAN, CIN/LLPIN
- Previous year’s FLA return details (if applicable)
🔐Step-by-Step FLA Filing Process (RBI Portal)
Step 1:
Register Entity on FLAIR Portal
- Visit the RBI
FLAIR Portal
- Click on “Entity User Login” → “Create New Entity
User”
- Fill CIN/LLPIN, PAN, email ID, and mobile number
- An OTP will be sent for verification
Step 2: Get
Login Credentials
- RBI will validate the details and send credentials
to the email
- Usually done within 24–48 hours
Step 3: Log
In and Fill the FLA Form
- Use your credentials to access the dashboard
- Select ‘Annual FLA Return’ for FY 2024–25
- Fill all relevant sections:
- Identification Information
- Financial Details
- Foreign Assets & Liabilities
- Equity Participation
Step 4:
Submit and Download Acknowledgment
- Review all sections and cross-check figures
- Submit the return and download the PDF copy
for records
💡
Tips
- File provisional figures if audited accounts are
not ready
- File revised return once audited figures are
finalized
- Always keep acknowledgment and submission trail
safe for future audits
🤝
Need Professional Help?
At ELMNT
Compliance, we assist startups and corporates with:
- FLA return filing
- RBI-FEMA compliance
- ODI & FDI structuring
- Liaison with RBI or AD Bank for clarifications
Meta Description: Filing FLA Return for 2025? Here's a step-by-step guide for Indian companies and LLPs with FDI or ODI, including due dates, documents, and RBI portal instructions.
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