LLP Annual Filing: Form 11 and Form 8 Due Dates, Late Fees and Audit
Every LLP must file Form 11 by 30 May and Form 8 by 30 October, even with zero activity. Late fees are ₹100 per day per form, with no cap. Here is the complete annual calendar.
LLP Annual Filing: Form 11 and Form 8
Every LLP registered in India must file two annual forms with the Registrar: Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October. This applies even if the LLP had no business at all. The late fee is ₹100 per day for each form with no upper limit, so an LLP that ignores filings for three years can owe over ₹2 lakh in late fees alone.
What is Form 11?
Form 11 is the LLP's annual return under Section 35 of the LLP Act, 2008. It reports:
- partners and designated partners as on 31 March
- contribution of each partner
- changes during the year
- the LLP's total contribution
Due date: 30 May, within 60 days of the end of the financial year.
What is Form 8?
Form 8 is the statement of account and solvency under Section 34. It has two parts: a declaration of solvency by designated partners, and a summary of the statement of assets and liabilities and income and expenditure.
Due date: 30 October, within 30 days from the end of six months of the financial year.
It must be certified by a practising CS, CA or cost accountant and signed digitally by designated partners.
Is an audit compulsory for an LLP?
Only if, under Rule 24(8) of the LLP Rules, 2009:
- turnover exceeds ₹40 lakh in the financial year, or
- contribution exceeds ₹25 lakh.
Below both limits, audit is optional under the LLP Act. However, if turnover crosses the tax audit limit under Section 44AB, a tax audit is still required.
Complete annual compliance calendar for an LLP
| Compliance | Law | Due date |
|---|---|---|
| Form 11: Annual return | LLP Act, Sec. 35 | 30 May |
| ITR-5 (no audit) | Income Tax Act | 31 July |
| DIR-3 KYC for designated partners | Companies Rules | 30 September |
| Tax audit report (if applicable) | Sec. 44AB | 30 September |
| Form 8: Statement of account & solvency | LLP Act, Sec. 34 | 30 October |
| ITR-5 (audit cases) | Income Tax Act | 31 October |
| TDS returns (Form 26Q), incl. Sec. 194T on partners | Income Tax Act | Quarterly |
| GST returns (if registered) | CGST Act | Monthly / quarterly |
Late fees for LLP forms
From 1 April 2022, the additional fee for Form 11 and Form 8 is ₹100 per day of delay, per form, with no maximum.
Worked example
A two-partner LLP, registered in 2022 with no business, never filed.
| Form | FY | Days late (to 30 Sep 2025) | Late fee |
|---|---|---|---|
| Form 11 | 2022-23 | 854 | ₹85,400 |
| Form 8 | 2022-23 | 700 | ₹70,000 |
| Form 11 | 2023-24 | 488 | ₹48,800 |
| Form 8 | 2023-24 | 335 | ₹33,500 |
| Form 11 | 2024-25 | 123 | ₹12,300 |
| Total | ₹2,50,000 |
On top of this, the designated partners can be penalised under Sections 34(5) and 35(4), and the Registrar may start striking off the LLP.
If you do not intend to run the LLP, closing it (Form 24) is usually cheaper than paying years of late fees, but pending filings must generally be completed first.
Does the LLP also have to file an income tax return?
Yes. An LLP files ITR-5 every year, even with nil income. The LLP is taxed at 30% plus surcharge and cess. Remuneration and interest to partners are deductible within Section 40(b) limits.
Documents we need to file
- Financial statements: balance sheet and profit and loss account
- Details of partners' contributions and any changes
- Bank statements for the year
- DSCs of both designated partners
- Audit report, where applicable
How SP & SC helps
We handle the full LLP calendar for a fixed annual fee: bookkeeping, Form 11, Form 8, ITR-5, DIR-3 KYC and TDS. For LLPs with years of pending filings, we compute the exact late fee, file in the correct order and advise whether to continue or close. See LLP registration and compliance and annual filings, or ask for a fixed-fee quote.
Frequently asked questions
Does an LLP with no business need to file Form 11 and Form 8?
Yes. Filings are mandatory from incorporation until the LLP is formally closed.
What is the late fee for Form 11?
₹100 per day of delay, with no maximum.
Is audit mandatory for every LLP?
No. Only when turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
Who can certify Form 8?
A practising company secretary, chartered accountant or cost accountant.
Can a defaulting LLP be struck off?
Yes. The Registrar can strike off an LLP that is not carrying on business and not filing, under Section 75 of the LLP Act and the LLP Rules.
Written by
SP & SC Editorial
Editorial team at SP & SC Legal and Taxation Services — practising advocates, chartered accountants, and company secretaries publishing hands-on guidance from live client files.
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