ROC & Corporate Compliance / LLP Filings & Changes
LLP Annual Filing (Form 8 and Form 11)
File your LLP's Statement of Account and Solvency (Form 8) and annual return (Form 11) on time, with the audit threshold, partner details and contribution figures checked first.
Overview
A Limited Liability Partnership registered under the LLP Act, 2008 files two returns with the Registrar of Companies every year: Form 11, the annual return, and Form 8, the Statement of Account and Solvency. Both are filed on the MCA21 portal with the digital signatures of designated partners. The LLP's financial year runs from 1 April to 31 March.
The duty exists even when the LLP did no business or had no turnover. A nil LLP still files both forms, and still files its income tax return separately.
Who needs it
- Every registered LLP, active, dormant or without turnover.
- LLPs that missed one or more earlier years and want to regularise.
- LLPs approaching the audit threshold that need to know whether Form 8 needs an auditor's report.
- Designated partners who want the DPIN KYC and income tax return dates tracked along with the MCA filings.
What Zenith does
Zenith listens first to your LLP's position and what has already been filed, then clarifies scope and gives a tailored quotation. A relationship manager is assigned and a checklist is shared.
- Review the books for the year and prepare the statement of account and solvency.
- Work out whether the audit threshold applies and, if so, coordinate an authorised independent authorised professional.
- Check that partner contributions agree between Form 8 and Form 11, and that no Form 4 is still pending.
- Prepare Forms 8 and 11, arrange the two designated partners' signatures and any required certification, pay the fee and file.
- Hand over the filed forms with a plain explanation, and a calendar for the next year including ITR-5 and DPIN KYC.
Eligibility and key rules
- Form 11 is due within 60 days of the year end, which is 30 May.
- Form 8 is due within 30 days after the first six months of the following year, which is 30 October.
- Signatures: two designated partners sign Form 11 digitally. If the total contribution obligation exceeds ₹50 lakh or turnover exceeds ₹5 crore, a company secretary in practice certifies it; otherwise a designated partner certifies it.
- Audit: accounts must be audited where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh, as stated by the sources read. Below both, no statutory audit is needed.
- Tax audit: sources describe a separate tax audit above ₹1 crore of turnover, with Forms 3CB and 3CD; the current Section 44AB limits are confirmed in the quotation.
- Pending Form 4: Form 11 cannot be filed while a Form 4 for a partner change is unpaid or still processing.
- Consistency: the total contribution reported in Form 11 should match Form 8.
- Partner eligibility: a partner who fails to file financial statements for three consecutive years can be barred from being a designated partner for five years.
Documents required
- LLP agreement and any supplementary agreements.
- Certificate of incorporation, LLP PAN and designated partners' DPIN and DSC details.
- Books of account for the year, balance sheet, profit and loss statement and statement of solvency.
- Details of each partner's contribution agreed and received.
- Particulars of partner or designated partner changes during the year.
- Details of other LLPs and companies where a partner or designated partner is a partner or director.
- Audit report where an audit applies; bank statements for the year.
Process and timeline
- Close the books and compute turnover and contribution.
- Decide whether an audit applies and complete it before Form 8.
- Settle any pending Form 4 filings.
- Prepare Form 8, sign and file by 30 October.
- Prepare Form 11 with partner, contribution and other-entity details, sign, certify and file by 30 May.
- Track the SRN; the filing shows in the LLP's master data.
- File the LLP's income tax return and DPIN KYC on their own dates.
Timelines depend on completeness, complexity and authority processing.
Government fees, penalties and due dates
- Late fee: ₹100 per day per form for delay in Forms 8 and 11, with no upper cap, as per the sources read.
- Non-filing: the LLP and its designated partners can face a penalty of up to ₹5 lakh, per sources.
- Strike-off: continued non-filing can lead to the LLP being struck off the register.
- Filing fee: depends on the size of the LLP's contribution and is confirmed in the quotation.
- Related dates: DPIN KYC by 30 September; ITR-5 by 31 July without an audit, and sources give 31 October where an audit applies; the tax audit report is listed for 30 September.
Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.
Common mistakes
- Treating a nil LLP as exempt from both forms.
- Counting Form 11 from the wrong date or forgetting it falls before Form 8.
- Filing Form 11 while a Form 4 is still pending.
- Mismatched contribution totals between the two forms.
- Missing the audit threshold because turnover and contribution were never checked.
- Letting a designated partner's DPIN lapse for missed KYC, which blocks signing.
FAQs
Which forms does an LLP file each year?
Form 11 (annual return) and Form 8 (statement of account and solvency).
What if the LLP had no business?
Both forms are still due, along with a nil income tax return.
Is an audit compulsory?
Only above ₹40 lakh turnover or ₹25 lakh contribution, per the sources read.
What happens if I am late?
₹100 a day per form with no cap, and a possible penalty on the LLP and designated partners.
Who signs the forms?
Two designated partners, with certification by a practising company secretary above the Form 11 limits.
Can earlier years be filed together?
Yes, with additional fees for each late form.
Is the income tax return part of this?
It is a separate filing with its own dates; Zenith can include it in scope.