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<h1>Entities Must File Annual Return on Foreign Liabilities and Assets via FLAIR Portal; Registration Required</h1> Entities can submit the online Annual Return on Foreign Liabilities and Assets (FLA) through the FLAIR web-based portal at https://flair.rbi.org.in. Compatible with major browsers, entities must register by selecting 'Registration for New Entity Users' and completing the FLA user registration form. Required documents include a Verification Letter and Authority Letter. Upon successful registration, a user ID and default password are emailed to the authorized person, enabling portal login and FLA Return filing. The transition from email-based to web-based reporting began in June 2019, as per the RBI circular.