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        FEMA

        Annual Return on Foreign Liabilities and Assets (FLA Return) – Reporting by Limited Liability Partnerships

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        FLA return filing requirement: LLPs with inward or outward FDI must file annual return with RBI using prescribed format. LLPs that received or made foreign direct investment must submit the Annual Return on Foreign Liabilities and Assets to the Reserve Bank of India annually by July 15 in the format prescribed for companies; LLPs should use 'A99999AA9999LLP999999' as the CIN placeholder.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                FLA return filing requirement: LLPs with inward or outward FDI must file annual return with RBI using prescribed format.

                                LLPs that received or made foreign direct investment must submit the Annual Return on Foreign Liabilities and Assets to the Reserve Bank of India annually by July 15 in the format prescribed for companies; LLPs should use 'A99999AA9999LLP999999' as the CIN placeholder.


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