{"id":107085,"date":"2022-03-23T17:08:43","date_gmt":"2022-03-23T11:38:43","guid":{"rendered":"https:\/\/legalwindow.in\/?p=107085"},"modified":"2023-01-02T11:52:00","modified_gmt":"2023-01-02T06:22:00","slug":"annual-return-on-foreign-liabilities-assets-fla-return-under-fema","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/annual-return-on-foreign-liabilities-assets-fla-return-under-fema\/","title":{"rendered":"Annual Return on Foreign Liabilities &#038; Assets (FLA Return) Under FEMA"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-107087 size-full\" title=\"Annual Return on Foreign Liabilities &amp; Assets under FEMA\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1.png\" alt=\"Annual Return on Foreign Liabilities &amp; Assets under FEMA\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">All <\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\"> organizations that already gain Foreign Direct Investment (FDI) or undertaken International Capital overseas with in preceding year along with the existing year are required to submit FLA Return. In other words, organizations who do have international financial assets on their balance sheet items, must file a FLA Return. Foreign Liabilities and Assets Annual Return (FLA Return) is set forth in the Foreign Exchange Management Act, 1999.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under FEMA 1999, most Indian domestic enterprises have already get FDI and undertaken abroad investment in any of the preceding year. As well as in the present year, they are ought to file an annualized return on global statement of financial position until July 15 of each year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Failure to file the statement by the given deadline will indeed be a breach of <a href=\"https:\/\/legalwindow.in\/category\/fema\/\" target=\"_blank\" rel=\"noopener\">FEMA<\/a>, and the punishment provision might well be activated.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Foreign\"><span style=\"font-weight: 400;\">Foreign Liabilities and Assets Annual Return (FLA Return)<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Applicability\"><span style=\"font-weight: 400;\">Applicability of Foreign Liabilities and Assets Annual Return (FLA Return)<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Non\"><span style=\"font-weight: 400;\">Non \u2013Applicability of Foreign Liabilities and Assets Annual Return (FLA Return)<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Procedure\"><span style=\"font-weight: 400;\">Procedure of Filling of FLA Return<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Procedure of filling FLA application by partnership firm<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Important\"><span style=\"font-weight: 400;\">Important pointers taken in care while filling FLA<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Foreign\"><b>Foreign Liabilities and Assets Annual Return (FLA Return)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As more firms engage in international investments, the Foreign Exchange Management Act (FEMA) laws and their compliance become an important aspect of the companies&#8217; operations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">FLA annual returns are one of the compliances that must be satisfied by firms that engage in FDI (Foreign Direct Investment) or corporations that invest in foreign enterprises through joint ventures or fully owned subsidiaries, also known as<a href=\"https:\/\/legalwindow.in\/handy-compliance-for-overseas-direct-investment-in-india\/\" target=\"_blank\" rel=\"noopener\"> Overseas Direct Investment (ODI)<\/a>. FLA yearly returns must cover all foreign investments made by and\/or to the firm and must be filed directly to the Reserve Bank of India. All enterprises who received FDI and\/or made abroad investment in any of the preceding year(s), including the present year, are obliged to submit an annual <\/span><span style=\"font-weight: 400;\">return<\/span><span style=\"font-weight: 400;\"> on foreign liabilities and assets (FLA) (July 15 every year).<\/span><\/p>\n<h2 id=\"Applicability\"><b>Applicability of Foreign Liabilities and Assets Annual Return (FLA Return)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">FLA Returns able in accordance by the following services: \u2013<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According\u00a0 to the <\/span><span style=\"font-weight: 400;\">Companies Act, 2013<\/span><span style=\"font-weight: 400;\">, Section 1(4) define companies cover under this preview ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/legalwindow.in\/limited-liability-partnership-llp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Limited Liability partnership(LLPs);<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Various firms like SEBI registered AIFs, <a href=\"https:\/\/legalwindow.in\/partnership\/\" target=\"_blank\" rel=\"noopener\">Partnership Firms<\/a>, Public Private Partnerships (PPPs), etc.<\/span><\/li>\n<\/ul>\n<h2 id=\"Non\"><b>Non \u2013Applicability of Foreign Liabilities and Assets Annual Return (FLA Return)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Companies<\/span><span style=\"font-weight: 400;\"> which do not require filing a FLA statement if: \u2013<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As of March 31, there are no outstanding investments related to FDI deposits and withdrawals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the company receives only the application for shares and there are no outstanding FDI or ODI as of March 31st.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If all non-resident shareholders of the company have transferred shares to the resident during the period and the company has not made any unpaid investment in deposit and withdrawal FDI as of March 31st.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0However, Shares emerge by the reporting company to non-residents non-refundable.<\/span><\/li>\n<\/ul>\n<h2 id=\"Procedure\"><b>Procedure of Filling of FLA Return<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The FLA Annual Report specifies particulars by July 15th each year. The mandatory way to submit an FLA annual report is to use an Excel spreadsheet.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The form must be done by each authorized member of the company, from email ID to official RBI email ID.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The members of the company authorized to submit the FLA statement are the company&#8217;s secretary, chief financial officer, and director.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The details submitted must include financial details and other required details in accordance with the company&#8217;s audited financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Further, if the company&#8217;s financial statement is not put forward before the due date, i.e. On July 15, the FLA statement must be set forth on the basis of unaudited (provisional) financial statements.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After an accounting audit is done and the preliminary particulars inform by the company is revisory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit a revised FLA statement based on the audited accounting by the end of September.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Furthermore, after submitting the FLA form, an email is sent to the email ID of the person register with the same to ratify by <\/span><span style=\"font-weight: 400;\">RBI.<\/span><\/li>\n<\/ul>\n<h2 id=\"of\"><b>\u00a0Procedure of filling FLA application by Partnership Firm<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Use the excel-based FLA Return form to submit the FLA return to the Reserve Bank of India (RBI). After filling out the form, send an email to the RBI from an official email account of any authorized individual, such as the CFO, Director, or Company Secretary. When the FLA return is submitted, an acknowledgement will be sent to the authorized person&#8217;s email address.<\/span><\/p>\n<h2 id=\"Important\"><b>Important pointers taken in care while filling FLA<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the company does not submit the FLA statement within the specified deadline. However, the company will be in need to pay a penalty of three times the amount involved in the breach.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">However, if it cannot be quantified, the company will have to pay a penalty of Rs2, 00,000. If the breach continues, the company will have to pay a fine of 5,000 rupees per day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Further, the nearby workplaces of RBI have the strength to compound contraventions with none limit. This, however, does now no longer practice to the nearby workplaces of Kochi and Panaji.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/legalwindow.in\/rbi-compliance\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110305 size-full\" title=\"Get your RBI Compliances starting from \u20b9 15000\/-\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Get-your-RBI-Compliances-starting-from-15000-1-1.png\" alt=\"\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-RBI-Compliances-starting-from-15000-1-1.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-RBI-Compliances-starting-from-15000-1-1-600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-RBI-Compliances-starting-from-15000-1-1-300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-your-RBI-Compliances-starting-from-15000-1-1-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"Conclusion\"><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Companies that have received or made foreign direct investment in any fiscal year must submit a FLA declaration to the<a href=\"https:\/\/www.rbi.org.in\/\" target=\"_blank\" rel=\"noopener\"> RBI<\/a>. The financial statements of a company for such a particular fiscal year may detail the status of incoming or outgoing FDI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As more and more companies are indulge in foreign investment, the importance and compliance with the provisions of the <\/span><span style=\"font-weight: 400;\">Foreign Exchange Management Act (FEMA)<\/span><span style=\"font-weight: 400;\"> has become an important part of business activities.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">FLA annual income is one of the requirements that a company that engages in<a href=\"https:\/\/legalwindow.in\/complete-guide-on-foreign-direct-investment-in-an-llp-limited-liability-partnership\/\" target=\"_blank\" rel=\"noopener\"> Foreign Direct Investment (FDI)<\/a> or that invests in a foreign company through a wholly owned subsidiary, also known as a joint venture or offshore direct investment (ODI).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Further, FLA&#8217;s annual income must include the company and\/or all foreign investments in the company and must be given in directly\u00a0by the company to the Reserve Bank of India.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you think you are facing any kind of trouble in Annual Return on Foreign Liabilities reach our <\/span><span style=\"font-weight: 400;\">ex<\/span><span style=\"font-weight: 400;\">perts<\/span><span style=\"font-weight: 400;\"> to get assistance.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>All business organizations that already gain Foreign Direct Investment (FDI) or undertaken International Capital overseas with in preceding year along with the existing year are required to submit&hellip;<\/p>\n","protected":false},"author":3,"featured_media":107088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-107085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual Return on Foreign Liabilities &amp; Assets (FLA Return) Under FEMA &#187; Legal Window<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/annual-return-on-foreign-liabilities-assets-fla-return-under-fema\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annual Return on Foreign Liabilities &amp; Assets (FLA Return) Under FEMA &#187; Legal Window\" \/>\n<meta property=\"og:description\" content=\"All business organizations that already gain Foreign Direct Investment (FDI) or undertaken International Capital overseas with in preceding year along with the existing year are required to submit&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalwindow.in\/blog\/annual-return-on-foreign-liabilities-assets-fla-return-under-fema\/\" \/>\n<meta property=\"og:site_name\" content=\"Legal Window\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalwindow.in\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-23T11:38:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-02T06:22:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Annual-Return-on-Foreign-Liabilities-Assets-FLA-Return-Under-FEMA-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Team LegalWindow\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Team LegalWindow\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/annual-return-on-foreign-liabilities-assets-fla-return-under-fema\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/annual-return-on-foreign-liabilities-assets-fla-return-under-fema\\\/\"},\"author\":{\"name\":\"Team LegalWindow\",\"@id\":\"https:\\\/\\\/www.legalwindow.in\\\/blog\\\/#\\\/schema\\\/person\\\/0410024aeb1f0e4fd1a3652f90defabf\"},\"headline\":\"Annual Return on Foreign Liabilities &#038; 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