Foreign Liabilities & Assets Return (FLA)
Form Foreign Currency-Gross Provisional Return (FC-GPR)
Annual Return on Foreign Liabilities and Assets (FLA)
An Indian company which has received FDI or an LLP which has received investment by way of capital contribution in the previous year(s) including the current year, should submit form FLA to the Reserve Bank on or before the 15th day of July of each year.
Time Limit for Filing
Annual Return on Foreign Liabilities and Assets (FLA) to be filed on or before 15th day of July of each year.
Applicability
The annual return on Foreign Liabilities and Assets (FLA) is required to be submitted by the following entities 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 / and liabilities in their balance sheets;