Important Update: RBI Extends Annual Foreign Liabilities and Assets Returns Filing Deadline
To prevent technological issues, the entities are asked to carefully follow the detailed instructions on the RBI FLAIR portal
The Reserve Bank of India ( RBI ) has extended the due date for filing the Annual Foreign Liabilities and Assets ( FLA ) Return for FY 2024-25 to July 31, 2025. The FLA return is mandatory for all Indian companies, LLPs, and other entities that have received foreign investment or made overseas investments during the financial year.
The Entities filing the FLA return for the first time with a revised OID (Unique Identification Number) must complete their user registration on the RBI’s FLAIR portal to generate fresh login credentials.
They should keep their authority letter(in PDF/JPG) and a verification letter (Word file saved as PDF) ready before initiating registration. Returning users who have already registered in earlier years can directly file their FLA-2025 return using existing credentials without repeating the registration process.
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For Alternative Investment Funds (AIFs) and other Investment Vehicles that did not register on the FLAIR portal in 2024, fresh registration is mandatory through the User Registration Form. However, AIFs and Investment Vehicles must note that they cannot submit the FLA return through FLAIR instead, they must submit the FLA-2025 in the Excel-based format (provided by RBI via email) to surveyfla@rbi.org.in. For any queries, AIFs should write to the same email with the subject line “Query related to AIFs.”
The RBI has also clarified the process for revision of a current year’s filed FLA return:
- Entities must first seek approval through the FLAIR portal.
- After logging in, navigate to MENU > ONLINE FLA FORM > Request Revised FLA Form, select the relevant year, and submit the request.
- The approval status will be visible in the Multiple Year Enable Screen.
- Once RBI grants approval (usually within one working day), the entity can revise the return.
Similarly, entities needing to submit FLA returns for previous years must follow the same process through the Multiple Year CIN Enable Screen on the portal. Approval must be obtained before the previous year’s FLA return can be submitted. Importantly, failure to submit an approved previous year’s return will block fresh requests for other years.
To prevent technological issues, the entities are asked to carefully follow the detailed instructions on the RBI FLAIR portal. Reporting entities can contact surveyfla@rbi.org.in for any queries, and they are urged to submit their work before the revised date in order to avoid fines or other violations of compliance.
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