Form 11 and Form 8 are the only two annual returns an LLP files with the MCA. So many partners assume that filing both clears the year. It does not.
An LLP also owes an income tax return, sometimes two separate audits, a KYC filing for every designated partner, and a form within 30 days of most internal changes. Miss any of these, and the cost usually beats the MCA late fee.
Our guide to Form 11 and Form 8 covers those two filings in full. This checklist covers everything else.
1. Income Tax Return in ITR-5
Every LLP files ITR-5, even with no income or no activity.
| Situation | Due date |
| No audit applicable | 31 July |
| Tax audit applicable | 31 October |
| Form 3CEB cases (international or specified domestic transactions) | 30 November |
An LLP pays tax at a flat 30%, plus 12% surcharge when total income crosses Rs 1 crore, plus 4% cess. The new regime slabs do not apply, because those cover individuals and HUFs only. Similarly, an LLP cannot claim the 22% or 25% concessional rates meant for companies.
Two further points matter. First, partners still file their own returns on salary, interest and share of profit. Second, the Income-tax Act, 2025 applies from FY 2026-27, so section numbers your CA quotes will change from next year even though the filing itself stays the same.
2. Two Audits, Not One
Most partners know about one audit and get caught by the other.
| Criteria | LLP Act audit | Tax audit |
| Trigger | Turnover above Rs 40 lakh, or contribution above Rs 25 lakh | Turnover above Rs 1 crore, or Rs 10 crore when cash receipts and payments stay within 5% |
| Professionals | Same limits | Gross receipts above Rs 50 lakh |
| Who signs | A practising Chartered Accountant | A practising Chartered Accountant |
| Report | Attached to Form 8 | Form 3CA or 3CB with Form 3CD |
| Deadline | 30 October, with Form 8 | 30 September |
So a small LLP with Rs 60 lakh turnover needs an LLP Act audit but no tax audit. Meanwhile, an LLP with Rs 2 crore turnover needs both. Read our guide on tax audit applicability if you sit near the limit.
Audits and annual filing
Let CA team handle your audits, Form 8, Form 11 and ITR-5
- We check which audits apply to your turnover and contribution
- Audit reports and MCA forms filed on time
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Or call +91 98715 26202
3. DIR-3 KYC for Designated Partners
Every designated partner holding a DIN must complete DIR-3 KYC Web, and this rule changed recently.
- MCA substituted Rule 12A through amendment rules effective 31 March 2026
- The filing now falls due once every third consecutive financial year, not every year
- The due date moved from 30 September to 30 June
- Your cycle starts from the financial year in which MCA allotted the DIN
- Any change in mobile number, email or address needs a fresh filing within 30 days, whatever stage your cycle sits at
Skip it and MCA deactivates the DIN. Reactivation then costs Rs 5,000 per partner, and the LLP cannot file anything else meanwhile. Our post on the DIN explains the number itself.
4. Event-Based Forms Within 30 Days
These filings follow events, not the calendar, so nobody sends a reminder.
| Event | Form | Window |
| Change in the LLP agreement, profit sharing or capital | Form 3 | 30 days |
| Partner or designated partner joins, leaves or changes details | Form 4 | 30 days |
| Change of LLP name | Form 5 | 30 days |
| Change of registered office | Form 15 | 30 days |
| Voluntary closure | Form 24 | On application |
Two practical traps appear again and again. First, a change in capital contribution needs Form 3 as well as Form 4, since the agreement itself changes. Second, Form 11 asks for the SRN of Form 4, so a skipped Form 4 blocks your annual filing months later. Our change of partner service handles both forms together.
5. Significant Beneficial Owner Filing
The LLP (Significant Beneficial Owners) Rules, 2023 took effect on 9 November 2023, and most LLP checklists still leave them out.
An individual becomes a significant beneficial owner when, directly or indirectly, they hold at least 10% of contribution, 10% of voting rights, or a right to 10% of distributions, or when they otherwise exercise significant influence or control.
- That individual declares their position in Form LLP BEN-1 within 30 days
- The LLP then files Form LLP BEN-2 with the Registrar within 30 days of receiving the declaration
- The LLP also maintains a register of such owners in Form LLP BEN-3
Where every partner is an individual holding in their own name, usually nothing needs filing. However, once a company, trust or HUF sits in your partner list, check this rule properly.
6. Running Monthly and Quarterly Filings
| Filing | When |
| GST returns, if registered | GSTR-1 and GSTR-3B monthly or quarterly |
| GSTR-9 annual return | 31 December |
| TDS payment | 7th of the next month |
| TDS returns | 31 July, 31 October, 31 January, 31 May |
| PF and ESI, if you have staff | 15th of the next month |
| Advance tax | 15 June, 15 September, 15 December, 15 March |
Also remember Section 43B(h). When you buy from a registered micro or small enterprise and pay beyond the agreed term, or beyond 45 days, the expense gets disallowed in that year.
7. Books, Records and Partner Basics
- Maintain books of account at the registered office for eight years
- Keep at least two designated partners, with one resident in India
- Replace a departing designated partner within 30 days, otherwise the LLP falls into default
- Preserve your audited statements, bank records and agreement copies for inspection
Forms That Do Not Apply to Your LLP
Several popular checklists copy company forms into LLP lists, which creates needless panic. An LLP does not file AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, MSME-1 or CSR-2. Those sit under the Companies Act, 2013. Likewise, MCA amnesty schemes announced for companies, such as CCFS-2026, excluded LLPs entirely.
Conclusion
Form 11 and Form 8 cover your MCA obligation. Everything else sits with the Income Tax Department, the GST portal, EPFO and your own 30-day event clock.
So build one calendar with all of it. Mark 30 June for KYC, 31 July or 31 October for the return, 30 September for tax audit, and the two MCA dates. Then treat every partner change, capital change or agreement change as a filing on the day it happens, instead of a year later.
Free compliance check
Send us your LLPIN. We will tell you exactly what your LLP has pending.
- MCA forms, ITR, audit and KYC status checked
- Late fees worked out if anything is overdue
- No obligation; we quote only if you want us to file
Or call +91 98715 26202
Frequently Asked Questions
1. Is ITR filing mandatory for an LLP with no business?
Yes. Every LLP files ITR-5 each year, even with nil income.
2. Do LLPs need to file DIR-3 KYC?
Yes, for every designated partner holding a DIN. Since 31 March 2026 it falls due once every third financial year, by 30 June.
3. What is the audit limit for an LLP?
Turnover above Rs 40 lakh or contribution above Rs 25 lakh triggers the LLP Act audit. Tax audit starts at Rs 1 crore turnover.
4. Does an LLP file AOC-4 and MGT-7?
No. Those are company forms. An LLP files Form 11 and Form 8 instead.
5. What happens if Form 3 or Form 4 is filed late?
Additional fees apply per day, and Form 11 can get stuck because it needs the Form 4 SRN.
6. Is GST registration compulsory for an LLP?
No. It applies only once you cross the turnover limit or carry out notified supplies, such as interstate or e-commerce sales.
