LLP Annual Compliance: Form 8, Form 11, Audit and Due Dates

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 are in the LLP lessons, and the short version of this calendar is in the lesson Annual compliance for an LLP. The same checklist for the other structures: Private Limited Company Annual Compliance: Forms, Due Dates and Checklist and OPC Annual Compliance: Audit, ROC Forms, Due Dates and Checklist.

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
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
Tax audit report	Audit under the Income-tax law	30 September	When turnover crosses the tax audit limit
DIR-3 KYC	KYC of each designated partner's DIN	30 June, once every three financial years	Every designated partner

For the financial year 2025-26, the Central Board of Direct Taxes (CBDT) has extended the tax audit report date to 21 October 2026 and the income tax return date for audit cases to 21 November 2026. GST, TDS and state filings such as professional tax apply separately. They are covered in the GST Registration lessons and the Life after Registration lessons.

What must a new LLP do after incorporation?

An LLP has fewer first steps than a company, but the first one has a strict deadline.

Task	Due date	What it is
LLP Agreement in Form 3	Within 30 days of incorporation	Files the agreement that sets out profit sharing, contribution, and partners' rights and duties
Partners' contribution	As agreed in the LLP Agreement	Partners bring in the contribution through the LLP's bank account
Books of account	From the date of incorporation	Kept at the registered office on a double-entry basis

Until Form 3 is filed, the default rules in the LLP Act decide how profits are shared and how partners' rights work. The agreement itself is explained in The LLP Agreement.

Which yearly forms are filed with the Registrar?

Form 11 (annual return)

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. The normal fee is small, ₹50 for contribution up to ₹1 lakh, rising in slabs for larger contributions.

Form 8 (Statement of Account and Solvency)

Form 8 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, that is, 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. It 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.

Both forms are filed on the MCA portal with a designated partner's Digital Signature Certificate (DSC).

When does an LLP need an 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 (₹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): normally 31 October. For the financial year 2025-26, CBDT has extended this to 21 November 2026.
• 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 rate (30%) on its profit, plus surcharge where income exceeds ₹1 crore and health and education cess (4%). A partner's share of profit is not taxed again in the partner's hands. Advance tax is paid in four instalments, by 15 June, 15 September, 15 December and 15 March. From 1 April 2026 the Income-tax Act, 2025 has replaced the 1961 Act, so section numbers 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 confirms the holder's personal details, such as mobile number, email and address, with the Ministry of Corporate Affairs.

Until recently this was an every-year filing. Under the amended rules 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.

Which other filings and records apply?

• Books of account — kept at the registered office on a double-entry basis, and preserved for eight years.
• Register of partners — kept up to date with each partner's details and contribution.
• LLP BEN-2 — filed when the LLP receives a declaration of significant beneficial ownership.
• Partners' meetings — the LLP Act does not fix a number, but decisions are recorded as the LLP Agreement requires.
• GST, TDS and professional tax — monthly or quarterly returns, if registered.

What happens if an LLP files 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. If filings are already overdue, What happens if you miss a compliance deadline? sets out the order in which to catch up.

Which event-based filings are often forgotten?

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.
• Form 5 — when the LLP's name changes.

Late filing of these forms also attracts additional fees, so it helps to update the MCA records at the same time as the 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: DIR-3 KYC by 30 June in the years it is due; advance tax by 15 June.
• July–September: statutory audit (if applicable); tax audit report by 30 September (if applicable); ITR by the non-audit due date if no audit applies; advance tax by 15 September.
• October: Form 8 by 30 October; ITR by 31 October for audited LLPs.
• December and March: advance tax by 15 December and 15 March.
• All year: Form 3, Form 4 or Form 15 within 30 days of any change; GST and TDS returns on schedule.

To see these dates for your own LLP from its date of incorporation, use the Compliance calendar.

Does an LLP with no business 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 the conditions are met, is usually cheaper than paying fees on an unused entity year after year. The steps are in Closing a company or LLP properly.

Key takeaways

• Form 11 by 30 May and Form 8 by 30 October, every year, plus an income tax return, even with no business.
• The income tax return is due by 31 October for audited LLPs (21 November 2026 for the financial year 2025-26), and earlier if no audit applies.
• Designated partners file DIR-3 KYC once every three financial years, by 30 June, and report changes within 30 days.
• Late Form 11 and Form 8 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, generally within 30 days.