LLP Annual Filing — Form 11 & Form 8
LLP annual filing means two returns to the Registrar every year: Form 11, the annual return, by 30 May, and Form 8, the Statement of Account & Solvency, by 30 October. Every LLP files them, even one that did no business all year. We prepare both and file them on the MCA V3 portal.
What it is
LLP annual filing is the yearly pair of returns every limited liability partnership owes the Registrar of Companies (ROC). Form 11 is the annual return. It tells the ROC who your partners are and what each has put in. Form 8, the Statement of Account & Solvency, covers the money side: Part A declares that the LLP can pay its debts, and Part B summarises income, expenditure, assets and liabilities.
The duty comes from Section 35 (annual return) and Section 34 (statement of account and solvency) of the Limited Liability Partnership Act, 2008, read with Rules 25 and 24 of the LLP Rules, 2009. Both forms go on the MCA V3 portal with the designated partners’ digital signatures. ITR-5, the LLP’s income tax return, is filed separately on the Income Tax e-filing portal.
Who it applies to
Every LLP files, big or small
A registered LLP files Form 11 and Form 8 for every financial year. Profit and size make no difference.
Dormant LLPs file nil returns
Take two partners in Faridabad who registered a consulting LLP, finished one project and then went quiet. Their LLP still owes a nil Form 11 and a nil Form 8 every year until it is formally closed.
Crossed the limits? Add an audit
If turnover exceeds ₹40 lakh or partners’ contribution exceeds ₹25 lakh in the financial year, a chartered accountant must audit the accounts. The auditor then certifies Form 8.
Why it matters
Keep a clean public record
Anyone can look up your LLP on the MCA portal and see the latest year for which Form 8 and Form 11 were filed. That includes a bank weighing your loan.
Stop fees from snowballing
The additional fee for late filing climbs as the delay grows, with no upper cap. Designated partners can also face penalties personally.
Stay clear of strike-off
The Registrar can strike off an LLP that has not carried on business for two years or more. The ROC has treated years of missing returns as evidence of exactly that.
Documents required
Pull from the LLP’s books
- Financial statements: assets & liabilities, income & expenditure
- Bank statements from 1 April to 31 March
- Audit report, if the LLP crosses the audit limits
- Any change in partners or contribution during the year
- Any penalty or compounding against the LLP or its partners
Collect from the partners
- Name, DPIN/DIN and contribution of each partner
- A valid digital signature certificate (DSC) for at least two designated partners
- DIR-3 KYC status of each designated partner’s DIN
Keep ready for ITR-5
- PAN of the LLP
- Form 26AS and AIS
- GST returns, if registered
- Tax audit report, if Section 44AB applies
How it works
Close the books for 31 March
We finalise the year’s financial statements. Books running behind? Our online book-keeping service brings them up to date first.
Get the audit done if the limits are crossed
Above ₹40 lakh turnover or ₹25 lakh contribution, a chartered accountant audits the accounts. Below both, the LLP Act needs no audit.
File Form 11 by 30 May
We prepare Form 11 with partner and contribution details for the designated partners to sign with their DSC. If turnover is above ₹5 crore or contribution above ₹50 lakh, a company secretary in practice must also certify it.
File Form 8 by 30 October
Part A carries the solvency declaration, Part B the accounts summary. At least two designated partners sign it, and where an audit applies, the LLP’s auditor certifies it.
File ITR-5 on the e-filing portal
The income tax return goes in on the Income Tax e-filing portal. Before it does, our tax planning team reviews partner remuneration and interest.
Timelines
Form 11: count 60 days from 31 March
Due within 60 days of the close of the financial year. That lands on 30 May.
Form 8: add 30 days to the half-year
Due within 30 days from the end of six months of the financial year. That lands on 30 October.
ITR-5: check your audit status first
31 August if the accounts need no audit. 31 October if they must be audited, under Section 44AB or the LLP Act.
The LLP compliance calendar
| Filing | What it covers | Normal due date | For FY 2025-26 |
|---|---|---|---|
| Form 11 | Annual return | 30 May | 30 May 2026 |
| Form 8 | Statement of Account & Solvency (Part A + Part B) | 30 October | 30 October 2026 |
| ITR-5 (no audit) | Income tax return | 31 August | 31 August 2026 |
| ITR-5 (audit cases) | Income tax return | 31 October | 21 November 2026 (extended by CBDT) |
| DIR-3 KYC | KYC of designated partners’ DINs | Once every three financial years, by 30 June after the third year | Depends on each DIN’s cycle |
This year: Form 8 for FY 2025-26 is due on 30 October 2026. Form 11 was due on 30 May 2026; if yours is still pending, file it now. For tax-audit cases, CBDT announced on 28 September 2026 that the ITR date moves from 31 October to 21 November 2026, and the tax audit report date to 21 October 2026.
What happens if you file late
Pay an additional fee that keeps climbing
The MCA V3 portal adds an additional fee, set as a multiple of the normal fee. For a small LLP it rises from one time the normal fee (up to 15 days late) to 15 times after 180 days; for other LLPs, up to 30 times. Past 360 days, ₹10 a day (small LLP) or ₹20 a day (others) is added. There is no upper cap.
Face penalties on partners personally
The ROC can also levy a penalty under Section 34(5) for Form 8 and Section 35(2) for Form 11: ₹100 for each day of default, up to ₹1 lakh on the LLP and up to ₹50,000 on each designated partner personally.
Risk strike-off and a blocked DIN
Under Section 75 of the LLP Act read with Rule 37 of the LLP Rules, the Registrar can strike off an LLP that has not carried on business for two years or more. Here is the catch with DIR-3 KYC: miss it, and the partner’s DIN is deactivated until a ₹5,000 fee is paid.
Frequently asked questions
What is the due date for LLP annual filing?
Form 11 is due by 30 May and Form 8 by 30 October every year: 60 days after the financial year closes, and 30 days after its first six months end. For FY 2025-26, that means 30 May 2026 and 30 October 2026. Two dates a year, and we keep both on our calendar for you.
Does an LLP with no business still have to file Form 11 and Form 8?
Yes. Every LLP files both forms each year, even with zero income and an idle bank account. We file both as nil returns. Filed on time, they cost only the normal government fee, which starts at ₹50 per form. Staying current also makes it easier to restart, or to close the LLP later.
When is an audit compulsory for an LLP?
An audit by a chartered accountant is compulsory when turnover exceeds ₹40 lakh or partners’ contribution exceeds ₹25 lakh in the financial year. Either one is enough. A trading LLP with only ₹2 lakh of contribution but ₹45 lakh of sales needs an audit. A tax audit under Section 44AB is separate, with its own limits. We check both tests early, so October brings no surprises.
Who signs and certifies Form 8?
At least two designated partners sign Form 8 with their digital signatures. If turnover is above ₹40 lakh or contribution is above ₹25 lakh, the LLP’s auditor must also certify it. Below both limits, a designated partner certifies it. We prepare the form and line up the certification, so all you do is sign.
What is the late fee for Form 11 and Form 8?
It is an additional fee set as a multiple of the normal fee. After 180 days it reaches 15 times the normal fee for a small LLP and 30 times for others, plus ₹10 or ₹20 a day beyond 360 days, with no cap. Caught early, though, it stays small: an LLP with ₹1 lakh contribution that files within 15 days pays just ₹50 extra per form.
What is the income tax return due date for an LLP?
An LLP files ITR-5 by 31 August if its accounts need no audit, and by 31 October if they must be audited. From FY 2025-26, the non-audit date moved from 31 July to 31 August. For FY 2025-26 audit cases, CBDT has extended the date to 21 November 2026. We track it alongside your MCA dates.
Do designated partners still need to file DIR-3 KYC every year?
No. Since 31 March 2026, under G.S.R. 943(E), DIR-3 KYC is due once every three financial years, by 30 June of the year after the third financial year. It applies to designated partners who hold a DIN. Miss it and the DIN is deactivated until you file with a ₹5,000 fee. We track each partner’s cycle so the date never slips.
Can the ROC strike off an LLP for not filing returns?
Yes. Under Section 75 of the LLP Act, 2008 read with Rule 37 of the LLP Rules, 2009, the Registrar can strike off an LLP that has not carried on business for two years or more, after giving it a chance to be heard. Years of missing Form 8 and Form 11 have triggered such notices before. If one arrives, reply within the time given and file what is pending; we can handle both.
We missed Form 11 for FY 2025-26. What should we do now?
File it now, and file Form 8 by 30 October 2026. A Form 11 due on 30 May 2026 is already over 90 days late, so the additional fee is 10 times the normal fee for a small LLP and 20 times for others. In late November, after 180 days, it jumps to 15 or 30 times. File before then and you stay in the lower slab.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The government’s normal fee is charged per form and depends on total partners’ contribution. Late filing adds the additional fee above, lower for a small LLP (contribution up to ₹25 lakh and turnover up to ₹40 lakh).
| Partners’ contribution | Normal fee per form |
|---|---|
| Up to ₹1 lakh | ₹50 |
| Above ₹1 lakh, up to ₹5 lakh | ₹100 |
| Above ₹5 lakh, up to ₹10 lakh | ₹150 |
| Above ₹10 lakh, up to ₹25 lakh | ₹200 |
| Above ₹25 lakh, up to ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
Ready to begin?
Send us last year’s accounts and your partners’ details. We will tell you what is pending and get Form 8 filed before 30 October.