Every entity who has received Foreign Direct Investment and/or made Overseas Direct Investment in the previous reporting period(s) or current reporting period is required to file annually a return on its Foreign Liabilities and Assets (FLA) to Reserve Bank of India. The return is filed independently by the entity and shall be submitted by July 15, every year.

The RBI has provided an e-portal for submission of FLA Return and entities are required to file their return only via RBI-FLAIR portal. Every eligible entity must register itself on the portal for submission of FLA Return. Below is step by steps guide on how to register the entity on FLAIR-RBI portal:

Step 1: Go to


Step 2: Click on “Registration (New Entity Users)”.

FLA Return _New entity user login

A web-based FLA User Registration Form will appear.

FLA Return _User Registration Form

Details related to entity include: 

  1. Entity Type- Select whether Company/LLP/Others/Partnership Firm
  2. Enter CIN/LLPIN/UIN/Partnership Firm Number,as on latest financial year ending March
  3. Entity Name
  4. PAN of the Entity
  5. Registered Address of the Entity
  6. Email id, mobile number of the Entity
  7. Select State, District, as per Registered Address and PIN code
  8. Select whether “Yes” or “NO” if the company has changed its name or there is change in the CIN/LLPIN/UIN of the entity during the latest financial year ending-March.

Details related to Authorised Person Include:

  1. First Name, Middle Name and Last Name of the Authorised Person.
  2. PAN Number of the Authorised Person
  3. Mobile Number, email id of the Authorised person
  4. User Name to be set for login

For Registration Verification Letter and Authority Letter are mandatory. The formats are provided by the RBI and are fixed. 

Click here to download the word format of Verification Letter and Authority Letter.

Step 4: Uploading Authority Letter

Take print of Authority Letter on the letterhead of the company, obtain Signature of Managing Director / Director / Head of Institution / Designated Partner in case of LLP / Investment Manager or Sponsor for Investment vehicle, and upload signed scan copy in pdf/jpeg format in FLA user registration form.

Step 5: Uploading Verification Letter

The Verification Letter is a simple typed letter in a prescribed format and word file converted to .pdf format. Do not print and scan the letter. The letter does not require any signatures, only mention Name and designation of the signatory who has signed the Authority Letter.

FLA Return _Authorised person details

The entity shall keep the Authority letter and Verification letter ready before initiating the process of registration.

Step 6: Upload Authority Letter and Verification Letter on the portal and proceed with “Submit”.

FLA Return _Submit User Registration Form

The User Registration process on FLAIR-RBI portal is complete.

Key points to remember while registration of entity on RBI-FLAIR portal:

  1. It is important to note that every time the user wants to log-in on the portal, an OTP is sent to the Authorised Person’s mobile number and email id and the same shall be provided while login. So, provide accurate credentials.
  2. The login credentials are sent to the Authorised Person’s email id. After first login, the user should change/rest the password.
  3. Email id of the Authorised Signatory is very important, if the user has left the organisation, in such case, the company is required to email to [email protected] to deactivate the user, and again register the new user. 
  4. Verification Letter should be word file converted pdf file. Do not take print and scan the same.
  5. Signature on verification letter is not required. Only Name and Designation of Authority signing Authority letter should be mentioned in the letter.
  6. The eligible entities means: 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. 
  7. The entities here means:
    a. A Company within the meaning of section 1(4) of the Companies Act, 2013.   
    b. A Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008 
    c. Others [include SEBI registered Alternative Investment Funds (AIFs), Partnership Firms, Public-Private Partnerships (PPP) etc.]
  8. The reporting period means end-March of previous Year and end-March of current year.

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