LLP Annual Filing
Stay compliant every year with CA-led annual filing for your LLP, from Form 11 and Form 8 right through to designated partner KYC.
Every LLP registered in India has to file its annual return and its statement of accounts with the Registrar of Companies once a financial year ends, whatever its turnover, and even if it did no business at all. That yearly obligation is what annual filing of an LLP means.
In practice it comes down to two forms: Form 11 for your annual return, due by 30 May, and Form 8 for your statement of account and solvency, due by 30 October. Miss them and the late fee runs at ₹100 per day of default with no cap, and an additional fee multiplier applies on top once the delay stretches. AMpuesto handles the whole LLP annual filing for you, tracks every due date, and keeps your LLP in good standing with the MCA.
Documents required
- LLP PAN and Certificate of Incorporation
- LLP agreement and any supplementary agreement
- Financial statements for the year, being the profit and loss account and balance sheet
- Details of the partners and their capital contribution
- Digital Signature Certificate of a designated partner
- Details of any change in partners or contribution during the year
What you get
- Form 11 and Form 8 prepared and filed within the due dates
- Statement of account and solvency support
- DIR-3 KYC for designated partners filed where applicable
- MCA filing acknowledgments for your records
- A CA available for questions throughout the year
What is annual filing for an LLP?
Annual filing is the yearly submission of your LLP's annual return and financial statements to the Registrar of Companies. It runs on every registered LLP, regardless of turnover, profit, or activity during the year, so a dormant LLP files just the same as a trading one. Filing on time keeps your LLP active on the MCA register and your designated partners clear of penalties.
Compliance for an LLP
An LLP carries a lighter set of yearly obligations than a company, but they are just as firm. The main ones are:
- Annual return: file Form 11 within 60 days of the financial year end, so by 30 May.
- Statement of account and solvency: file Form 8 within 30 days of six months from the year end, so by 30 October.
- Income tax return: file the LLP's income tax return every year by 31 July, or by 31 October where an audit applies.
- Statutory audit: get the accounts audited where turnover crosses ₹40 lakh or contribution crosses ₹25 lakh.
- Designated partner KYC: each designated partner completes DIR-3 KYC once every three financial years, by 30 June.
- GST returns: file monthly, quarterly, and annual GST returns if the LLP is registered under GST.
- TDS returns: file quarterly TDS and TCS returns where tax has been deducted at source.
- Books of account: keep proper books through the year, even below the audit threshold.
LLP annual filing due dates
| Filing | What it covers | Due date |
|---|---|---|
| Form 11 | Annual return | Within 60 days of the financial year end, so by 30 May |
| Form 8 | Statement of account and solvency | Within 30 days of six months from the year end, so by 30 October |
| Income tax return | The LLP's own return | 31 July, or 31 October where a statutory audit applies |
| DIR-3 KYC | Designated partner KYC | Once every three financial years, by 30 June |
| Statutory audit | Where turnover or contribution crosses the limits | Complete before filing the income tax return |
Compliance due dates may be updated by the MCA or the Income Tax Department. We track the latest deadlines and make sure your LLP filings are completed on time.
The two core forms explained
Form 11
Due by 30 MayYour LLP's annual return. It captures the details of your partners, their contribution, and any changes during the year. If partners changed during the year, those event filings need to be in order first, which is covered under change of director or partner.
Form 8
Due by 30 OctoberYour statement of account and solvency. It reports your financial position, the profit and loss account and balance sheet, along with a declaration that the LLP can pay its debts. Form 8 must be certified by a designated partner and, above the thresholds, by a practising professional.
What a missed deadline actually costs
Form 11 and Form 8 both carry a late fee of ₹100 per day of default, running from the due date for every day the delay continues, with no upper cap.
The cost is not only money. An LLP that does not file for two years running risks being struck off the register by the Registrar, and its designated partners can face disqualification and DPIN deactivation. Filing on time is far cheaper than any of these, and it keeps your LLP credible with banks and clients.
Additional fee multipliers for longer delays
Beyond the daily fee, the MCA applies a multiplier to the normal filing fee that scales with how late the filing is. Small LLPs are charged at a lower rate than other LLPs.
| Length of delay | Small LLP | Other LLP |
|---|---|---|
| 60 to 90 days | 6 times the normal fee | 12 times the normal fee |
| 90 to 180 days | 10 times the normal fee | 20 times the normal fee |
| 180 to 360 days | 15 times the normal fee | 30 times the normal fee |
| Beyond 360 days | 15 times the normal fee plus ₹10 per day | 30 to 50 times the normal fee plus ₹20 per day |
Shorter delays carry lower multipliers. Tell us how far behind you are and we will calculate the exact position before filing anything.
Event-based compliances
Beyond the yearly filings, an LLP files with the ROC whenever certain events happen during the year:
- Change or removal of a partner
- Change in the LLP agreement
- Change of registered office
- Change of the LLP's name
- Change in capital contribution
- Creation or satisfaction of a charge
Most event-based forms are due within 30 days of the change, and a delay attracts the same additional fee treatment.
Compliance compared across business structures
Compliance load differs sharply by structure. This is how an LLP compares:
| Key difference | LLP | Pvt Ltd | Partnership | Proprietorship | OPC |
|---|---|---|---|---|---|
| Annual ROC filing | Compulsory | Compulsory | Not applicable | Not applicable | Compulsory |
| Statutory audit | Above thresholds | Compulsory | Not applicable | Not applicable | Compulsory |
| Core forms | Form 11 and Form 8 | AOC-4 and MGT-7 | None | None | AOC-4 and MGT-7A |
| AGM requirement | Not applicable | Compulsory | Not applicable | Not applicable | With relaxation |
| Income tax return | Compulsory | Compulsory | Compulsory | Compulsory | Compulsory |
Running a company as well? The forms and dates are different there. See private limited annual filing for AOC-4 and MGT-7.
How AMpuesto helps
Share your accounts
Send your financial statements and the details of your partners.
We prepare and file
Our team prepares Form 11 and Form 8 and files them with the MCA inside the deadlines.
You get the receipts
Acknowledgments come back to you, with one point of contact tracking every date.
If you would rather hand over the books as well as the filings, our virtual CFO services cover bookkeeping and monthly reporting through the year.
Frequently asked questions
Is annual filing mandatory if my LLP had no transactions?
What happens if I miss the deadline?
Which forms are filed in LLP annual filing?
What is the difference between Form 11 and Form 8?
Is an audit compulsory for an LLP?
Do designated partners need to file anything separately?
Keep your LLP in good standing
Send us your accounts and partner details. We handle Form 11, Form 8, and designated partner KYC, and track every deadline for you.
Get a quote