Foreign Liabilities and Assets reporting must be filed via the RBI FLAIR web portal after online registration and document upload. Entities must submit the Annual Return on Foreign Liabilities and Assets (FLA) through the RBI's web-based FLAIR portal. Entities must register online, complete the FLA user registration form, upload the prescribed Verification Letter and Authority Letter, and submit. After successful registration the authorized person receives a user id and default password by email, which must be used to log in and file the FLA return. The web-based portal replaces the prior Excel and email reporting system.