A. P. (DIR Series) Circular No.133 dated June 20, 2012 stipulates that the annual return on Foreign Liabilities and Assets (FLA) is required to be submitted directly by all Indian companies which have received FDI and/or made FDI abroad (i.e. overseas investment) in the previous year(s) including the current year, to the Director, External Liabilities and Assets Statistics Division, Department of Statistics and Information Management (DSIM), Reserve Bank of India, C-8, 3rd floor, Bandra-Kurla Complex, Bandra (E), Mumbai-400 051, by July 15 of every year.

The soft form of the FLA return is attached with in-built validations is available on the RBI website (www.rbi.org.in → Forms category → FEMA Forms) which can be duly filled-in, validated and sent by email.

The FAQs related to filling of FLA return have been prepared and are available on the RBI website (www.rbi.org.in → FAQs → Foreign Exchange)

Source – www.rbi.org.in