LLP annual compliance checklist: forms, due dates and late fees

Every LLP in India must file two forms with the Registrar every year — Form 11 (annual return) by 30 May and Form 8 (Statement of Account and Solvency) by 30 October — and an income tax return, even if it did no business. Its accounts must be audited when turnover exceeds ₹40 lakh or partners' contribution exceeds ₹25 lakh, and each designated partner files DIR-3 KYC once every three financial years.

These filings are the price of limited liability. Missing them does not just cost late fees; it can lead to penalties on the designated partners and, in the worst case, the LLP being struck off. This checklist explains each requirement in plain language, with due dates and what happens if you are late. The basics of the structure itself are in the LLP lessons.

What are the yearly compliances for an LLP?

An LLP's financial year runs from 1 April to 31 March. The dates below are for a normal financial year.

Compliance	What it is	Due date	Applies to
Form 11	Annual return: partners, designated partners and their contribution	30 May (within 60 days of year end)	Every LLP
Statutory audit	Audit of accounts by a Chartered Accountant	Before Form 8 is filed	Turnover above ₹40 lakh or contribution above ₹25 lakh
Tax audit report	Audit under the Income-tax law	30 September	When turnover crosses the tax audit limit
Form 8	Statement of Account and Solvency	30 October (within 30 days after six months from year end)	Every LLP
Income tax return (ITR-5)	The LLP's own tax return	31 October if accounts are audited under any law; earlier if no audit	Every LLP
DIR-3 KYC	KYC of each designated partner's DIN	30 June, once every three financial years	Every designated partner

Depending on its business, an LLP may also have GST returns, TDS returns and state-level filings such as professional tax. Those are covered in the GST Registration lessons and the Life after Registration lessons.

What is Form 11 and when is it due?

Form 11 is the LLP's annual return. It tells the Registrar who the partners and designated partners were during the year, how much each has contributed, and whether any changes happened. It is due within 60 days of the end of the financial year, which means by 30 May each year.

Form 11 does not contain the accounts, so it is usually quick to prepare. It is signed with a designated partner's Digital Signature Certificate (DSC) and filed on the MCA portal. The normal fee is small — ₹50 for contribution up to ₹1 lakh, rising in slabs for larger contributions.

What is Form 8 and when is it due?

Form 8 is the Statement of Account and Solvency. It has two parts: a declaration by the designated partners about whether the LLP can pay its debts as they fall due (the "solvency" part), and a summary of the LLP's accounts — the statement of assets and liabilities and the income and expenditure. It is due within 30 days after the end of six months from the year end, which means by 30 October.

Form 8 is signed by designated partners and certified by a practising professional. If the LLP needs an audit, the audit must be completed before Form 8 is filed, because the audited figures go into the form.

When does an LLP need a statutory audit?

Under the LLP Rules, an LLP's accounts must be audited by a Chartered Accountant if, in the financial year:

• its turnover is more than ₹40 lakh, or
• its partners' contribution is more than ₹25 lakh.

If neither limit is crossed, the audit under the LLP Act is not compulsory, though partners can still choose to have one. The auditor is appointed by the designated partners.

A tax audit is a separate test. Under the Income-tax law, a tax audit is generally required when business turnover exceeds ₹1 crore (the limit is ₹10 crore where cash receipts and cash payments are each within 5% of the total), and in some other cases, such as declaring profit below the presumptive rate. An LLP can therefore need a statutory audit, a tax audit, both, or neither.

What is the income tax return due date for an LLP?

An LLP files its income tax return in form ITR-5 on the Income Tax e-filing portal. The due date depends on whether its accounts are audited:

• Accounts audited under any law (including the LLP Act audit above): generally 31 October.
• No audit at all: an earlier date. For the financial year 2025-26, the date for non-audited business cases was 31 August 2026.

An LLP pays tax at a flat 30% on its profit, plus surcharge where income exceeds ₹1 crore and 4% health and education cess. A partner's share of profit is not taxed again in the partner's hands. From 1 April 2026 the Income-tax Act, 2025 has replaced the 1961 Act, so section numbers you see in older articles have changed. Always check the current due date on the Income Tax portal, because dates are sometimes extended.

What is DIR-3 KYC for designated partners?

Every designated partner has a DIN (Director Identification Number), which also serves as the Designated Partner Identification Number. DIR-3 KYC is the process of confirming the holder's personal details — mobile number, email and address — with the Ministry of Corporate Affairs.

Until recently this was an every-year filing. Under the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, effective from 31 March 2026, DIN holders now file DIR-3 KYC once every three financial years, by 30 June of the year following the third financial year. Separately, any change in mobile number, email or residential address must be reported within 30 days of the change. If KYC is not filed on time, the DIN is deactivated and a fee of ₹5,000 applies to reactivate it. A deactivated DIN can block the LLP's own filings.

What happens if an LLP files Form 11 or Form 8 late?

There are three layers of consequences:

1. Additional fees. Since 1 April 2022, late fees for Form 11 and Form 8 work as multiples of the normal fee, rising with the length of delay — from one times the normal fee for a short delay up to 15 times (for small LLPs) or 30 times (for other LLPs) for delays of up to a year, plus a per-day amount beyond 360 days. The old flat ₹100-a-day late fee no longer applies to these forms. A "small LLP" is broadly one with contribution up to ₹25 lakh and turnover up to ₹40 lakh.
2. Penalties under the Act. Separately, an adjudicating officer can impose a penalty of ₹100 for every day the default continues, up to a maximum of ₹1 lakh on the LLP and ₹50,000 on each designated partner (sections 34 and 35 of the LLP Act). Penalties are lower for small LLPs and start-up LLPs.
3. Strike-off risk. An LLP that keeps missing its filings can be treated as inactive, and the Registrar can start action to strike its name off the register.

On the tax side, a late ITR attracts a late fee of up to ₹5,000 and interest on unpaid tax, and business losses of that year cannot be carried forward.

Which event-based filings do LLPs often forget?

Some filings are triggered by changes rather than the calendar. Each is generally due within 30 days of the change:

• Form 4 — when a partner or designated partner joins, leaves or changes designation.
• Form 3 — when the LLP agreement is changed, for example a new profit-sharing ratio or a change in contribution.
• Form 15 — when the registered office address changes.

Late filing of these forms also attracts additional fees, so it is worth updating the MCA records at the same time you update your bank and GST records.

A month-by-month LLP compliance calendar

• April–May: close the books for the year ended 31 March; file Form 11 by 30 May.
• June: check whether any designated partner's DIR-3 KYC is due by 30 June this year.
• July–September: complete the statutory audit (if applicable) and the tax audit report by 30 September (if applicable). File the ITR by the non-audit due date if no audit applies.
• October: file Form 8 by 30 October; file the ITR by 31 October for audited LLPs.
• All year: file Form 3, Form 4 or Form 15 within 30 days of any change; keep GST and TDS returns on schedule.

Does a dormant LLP still need to file?

Yes. Form 11, Form 8 and the income tax return are due even if the LLP had no income or transactions. If the partners have no plans to use the LLP, closing it properly — through a strike-off application in Form 24 once conditions are met — is usually cheaper than paying fees on an unused entity year after year.

Key takeaways

• Every LLP files Form 11 by 30 May and Form 8 by 30 October each year, plus an income tax return — even with no business.
• A statutory audit is needed when turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh; a tax audit is a separate test.
• Designated partners now file DIR-3 KYC once every three financial years, by 30 June, and report changes within 30 days.
• Late Form 11 and Form 8 filings attract slab-based additional fees plus possible penalties of ₹100 a day, capped at ₹1 lakh for the LLP.
• Changes in partners, agreement or office need Form 4, Form 3 or Form 15 within 30 days.