FLR-4 Format: How to Fill the Monthly Return of Foreign Liquor
· 5 min read
FLR-4 is the monthly return. Where FLR-3A lists every brand, FLR-4 adds them up by liquor class and pack size, so one page shows the whole month's foreign liquor. It is quick to fill once FLR-3A is right, and wrong in a hurry when it isn't.
This guide covers the form's header, the classes and rows, how to roll FLR-3A into FLR-4 without arithmetic mistakes, and a worked example. You can download a blank FLR-4 format and a filled sample at the end.
The header
The return is Form F.L.R. 4 (see Rule 15[ii]), the monthly return of transactions of foreign liquor effected by vendors, clubs, under the Bombay Foreign Liquor Rules, 1953. Above the table:
- Name of the licensee
- Address of the licensed premises
- Licence no.
- Month of the return
The columns: liquor classes by pack size
The columns are grouped by class. Spirits and wines are split into imported and Indian, and each group is split by pack size under No. of bottles of:
| Class | Split | What goes in it |
|---|---|---|
| Spirits | Imported / Indian Made | Whisky, rum, gin, vodka, brandy, tequila and ready-to-drinks |
| 50 U.P. Wines | Imported / Indian | Table, sparkling and fortified wines, champagne, prosecco |
| Fermented Liquors | — | Strong beer |
| Mild Liquors | — | Mild beer |
Fermented or Mild follows each beer's excise item type ("Fermented Beer" or "Mild Beer"), not the strength printed on the label. When a beer's item type is wrong in your master, it lands in the wrong class and FLR-4 no longer matches FLR-3A.
The five rows
| Row | Meaning |
|---|---|
| Opening balance at the beginning of the month | Stock on the 1st |
| Received during the month | All receipts in the month, on their pass dates |
| Total | Opening + Received |
| Permit holder (sold to permit holders during the current month) | The month's sales |
| Closing balance at the end of the month | Total − Sold |
Same notation as FLR-3A
FLR-4 uses the same bottles.pegs figures as FLR-3A: 17.05 is 17 bottles and 5 pegs of 30 ml. Wines count 150 ml glasses after the point, bottled beer is whole bottles, and draught beer is whole litres. The FLR-3A guide has the pegs-per-bottle table.
Rolling FLR-3A into FLR-4
Take each class and pack size, list the brands in it from FLR-3A, and add them up in pegs:
- Convert each brand's figure to pegs: bottles × pegs per bottle + pegs.
- Add the pegs for every brand in the class and size.
- Convert back: divide by pegs per bottle for the bottles, and the remainder is the pegs.
Do this for opening, received and sold, then work out total and closing on the form.
A worked example
The sample FLR-3A for November has two imported spirits in 750 ml (25 pegs to a bottle):
| Brand | Opening | Received | Sold | Closing |
|---|---|---|---|---|
| Highland Reserve Scotch Whisky | 12.10 | 6.00 | 7.18 | 10.17 |
| Indigo Dry Gin | 4.20 | — | 2.05 | 2.15 |
Opening for Spirits, Imported, 750:
- Highland Reserve: 12 × 25 + 10 = 310 pegs
- Indigo Dry Gin: 4 × 25 + 20 = 120 pegs
- Together: 430 pegs = 17 × 25 + 5 = 17.05
The same steps give the other rows:
| FLR-4 row | Spirits · Imported · 750 |
|---|---|
| Opening balance | 17.05 |
| Received | 6.00 |
| Total | 23.05 |
| Sold to permit holders | 9.23 |
| Closing balance | 13.07 |
Check it against FLR-3A: the two closings, 10.17 and 2.15, are 267 + 65 = 332 pegs, which is 13.07. It matches.
Adding the opening figures as plain decimals gives 12.10 + 4.20 = 16.30, a figure that can't exist for a 750 ml bottle. It's also nearly a bottle short of the right answer.
Checks before you file
- Total = Opening + Received, and Closing = Total − Sold, in every column.
- Each closing equals the sum of the FLR-3A closings for that class and size.
- This month's closing is next month's opening.
- Write 0.00 in the closing row for a class and size you stock that has run out. Leave unused cells blank.
- No figure is negative. A negative means a receipt or a sale is in the wrong place in FLR-3A, and that's where to fix it.
Download the FLR-4 format
- FLR-4 format, Excel (.xlsx): a blank sheet, a filled sample and a "How to fill" sheet.
- FLR-4 format, PDF: the blank format and the sample, ready to print.
The sample's figures are the class totals of the sample FLR-3A in our FLR-3A format download, so you can trace every number back to a brand. Check the current form prescribed by the State Excise Department before you file.
How Novota BEC does it
Novota BEC builds FLR-4 from the same stock as FLR-3A. It converts every brand to whole pegs before adding, sorts beers by their excise item type, and prints only the classes and sizes you hold. FLR-4 and FLR-3A always agree, and both export to Excel or PDF.
Frequently asked questions
What is FLR-4?
FLR-4 is the monthly return of transactions of foreign liquor effected by vendors and clubs, Form F.L.R. 4 under Rule 15(ii) of the Bombay Foreign Liquor Rules, 1953. It reports a month's stock by liquor class and pack size rather than by brand.
What are the classes in FLR-4?
Spirits (imported and Indian made), 50 U.P. Wines (imported and Indian), Fermented Liquors and Mild Liquors. Fermented Liquors is strong beer and Mild Liquors is mild beer, as declared in each beer's excise item type.
What rows does FLR-4 have?
Five: opening balance at the beginning of the month, received during the month, total, sold to permit holders during the month, and closing balance at the end of the month.
How is FLR-4 related to FLR-3A?
FLR-4 is FLR-3A added up. For each class and pack size, its figures equal the sum of the brand rows in that month's FLR-3A. If FLR-3A is right, FLR-4 follows.
How do I add bottles and pegs for FLR-4?
Convert each brand's figure to pegs (bottles × pegs per bottle + pegs), add the pegs, then convert back. Adding the figures as decimals gives the wrong answer.