FEMA & International
    Service

    LLP FLA Return.

    The Annual Return on Foreign Liabilities and Assets (FLA) is a statistical return RBI collects every year from Indian companies, LLPs and other entities with foreign direct investment or overseas direct investment. An LLP with foreign capital must file it by 15 July on RBI's FLAIR portal, even if the investment arrived only during the year. We prepare and file it from your accounts.

    See how it works

    Free 30-minute call with a partner

    About LLP FLA Return. No obligation — we reply within one business day.

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    Typical timeline

    Typically 3–5 working days once the year's figures are available. The return is due by 15 July each year.

    Who leads it

    A partner — a chartered accountant or company secretary — from the first call to sign-off.

    Fees

    Based on your situation, and fixed in writing before any work starts.

    Who it's for

    Is this for you?

    • LLPs with capital contribution or profit share held by non-residents
    • LLPs that have invested in entities outside India
    • Companies and partnership firms with FDI or ODI outstanding at the end of March
    What you get

    What you receive at the end.

    • 01FLA return filed on FLAIR, with acknowledgement
    • 02Revised FLA return after audit, where needed
    • 03Reconciliation of FLA data with FIRMS filings and the LLP's accounts
    How it works

    LLP FLA Return, step by step.

    Typical timeline

    Typically 3–5 working days once the year's figures are available. The return is due by 15 July each year.

    1. 1

      Check applicability

      We confirm whether the LLP had FDI or ODI outstanding at the end of March of the previous or the current year.

    2. 2

      FLAIR registration

      If the LLP is not yet registered on FLAIR, we submit the registration with the verification and authority letters.

    3. 3

      Prepare the data

      We compile the foreign liabilities and assets from the LLP's accounts, valuing partners' capital and overseas investments as the FLA instructions require.

    4. 4

      File by 15 July

      We submit the return on FLAIR by 15 July, using unaudited figures if the audit is not yet complete.

    5. 5

      Revise after audit

      Once the accounts are audited, we file a revised return if the figures have changed.

    Before we start

    What we need from you.

    Don't have everything yet? We send a short checklist after the first call and work with what you have.

    • Audited or provisional financial statements for the year
    • Details of foreign partners and their capital contribution
    • Copies of LLP(I) and LLP(II) filings made on FIRMS
    • Details and financials of any overseas investment
    • FLAIR login, or the authorised person's details for registration
    How fees work

    The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.

    • Government fees and statutory charges are billed at actuals.
    • When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
    FAQs

    Questions about LLP FLA Return.

    No. Each capital contribution or transfer involving a non-resident is reported on RBI's FIRMS portal in Form LLP(I) or LLP(II). The FLA return is a separate annual statistical return of the LLP's foreign liabilities and assets.

    Often needed alongside
    Speak with a partner

    Ready to discuss LLP FLA Return?

    30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.

    Contact details