RBI Extends FLA Return Due Date to 31 July 2026
The Reserve Bank of India (RBI) has extended the due date for filing the Annual Foreign Liabilities and Assets (FLA) Return for positions as on 31 March 2026. This extension provides eligible entities additional time to complete their reporting obligations through the RBI's FLAIR Portal.
Who is Required to File the FLA Return?
The FLA Return is applicable to entities that have foreign liabilities and/or foreign assets as on 31 March 2026. Timely filing is an important regulatory requirement under RBI and FEMA guidelines.
Key Update
The due date for submission of the Annual FLA Return has been extended to:
31 July 2026
Businesses should ensure that the required financial information is compiled and verified before submission.
Important Email Change
RBI has also introduced a new email address for all FLAIR Portal-related communications.
New Email: flaretum@rbi.org.in
The earlier email address has been discontinued for portal-related correspondence.
Action Required
Entities covered under the reporting requirement should:
- File the FLA Return through the RBI FLAIR Portal.
- Use the new RBI email for any portal-related queries or communication.
- Complete the filing on or before 31 July 2026.
Why Timely Compliance Matters
Failure to submit the FLA Return within the prescribed timeline may attract regulatory action under applicable RBI and FEMA provisions. Businesses should therefore complete the filing well before the due date to avoid last-minute issues.
Conclusion
If your business has foreign liabilities or foreign assets, ensure that your Annual FLA Return is filed through the FLAIR Portal by 31 July 2026 using the updated communication channel notified by RBI.
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