A Limited Liability Partnership has lighter compliance than a company, but it is not compliance-free. Every LLP must file two returns with the ROC each year, whether or not it did any business.
With the Form 8 deadline for FY 2025-26 falling on 30 October 2026, this is the right time to check where your LLP stands.
The Two Annual ROC Forms for an LLP
| Form | What It Contains | Due Date | Due Date for FY 2025-26 |
| Form 11 (Annual Return) | Partners, designated partners, contribution, changes during the year | Within 60 days of financial year end | 30 May 2026 |
| Form 8 (Statement of Account and Solvency) | Statement of assets and liabilities, income and expenditure, solvency declaration | Within 30 days from the end of six months of the financial year | 30 October 2026 |
Key points:
- Both forms are mandatory for every LLP, including LLPs with nil turnover.
- Both are filed online on the MCA portal with the DSC of a designated partner.
- If Form 11 for FY 2025-26 is still pending, it is already attracting an additional fee.
Is Audit Required for Your LLP?
| Condition | Audit Under LLP Act |
| Turnover above ₹40 lakh in the financial year | Required |
| Contribution above ₹25 lakh | Required |
| Both within the limits | Not required |
- Where audit is not required, the designated partners certify that the accounts give a true and fair view.
- Tax audit under the Income Tax Act has separate limits and must be checked independently.
Other Yearly Compliances for LLPs
- Income tax return (ITR-5): filed every year, by the due date applicable to audit or non-audit cases.
- DIR-3 KYC Web: designated partners holding a DIN must keep their KYC current. Under the revised rules, this is now filed once in three financial years by 30 June, and within 30 days of any change in mobile number, email or address.
- Form 3: filed within 30 days whenever the LLP agreement is changed.
- Form 4: filed within 30 days of a partner or designated partner joining, leaving or changing details.
- Books of account: maintained on cash or accrual basis and preserved at the registered office.
Documents Required
For Form 11
- Details of all partners and designated partners with their contribution
- Details of bodies corporate that are partners, if any
- List of companies and LLPs in which partners are directors or partners
- Details of any penalty or compounding during the year
For Form 8
- Statement of assets and liabilities as on 31 March
- Statement of income and expenditure for the year
- Details of secured loans and charges
- Disclosure of dues to micro and small enterprises
- Audit report, where audit applies
Late Fee for LLP Form 8 and Form 11
The old flat fee of ₹100 per day no longer applies. Since April 2022, the additional fee is a multiple of the normal filing fee and depends on whether the LLP is a small LLP.
Small LLP: contribution up to ₹25 lakh and turnover up to ₹40 lakh in the preceding financial year.
| Period of Delay | Small LLP | Other LLP |
| Up to 15 days | 1 time the normal fee | 1 time the normal fee |
| More than 15 and up to 30 days | 2 times | 4 times |
| More than 30 and up to 60 days | 4 times | 8 times |
| More than 60 and up to 90 days | 6 times | 12 times |
| More than 90 and up to 180 days | 10 times | 20 times |
| More than 180 and up to 360 days | 15 times | 30 times |
| Beyond 360 days | 15 times plus ₹10 per day | 30 times plus ₹20 per day |
Normal filing fee (based on contribution):
| Contribution | Normal Fee |
| Up to ₹1 lakh | ₹50 |
| Above ₹1 lakh and up to ₹5 lakh | ₹100 |
| Above ₹5 lakh and up to ₹10 lakh | ₹150 |
| Above ₹10 lakh and up to ₹25 lakh | ₹200 |
| Above ₹25 lakh and up to ₹1 crore | ₹400 |
| Contribution | Normal Fee |
| Above ₹1 crore | ₹600 |
In addition to the late fee, the LLP Act provides for penalties on the LLP and its designated partners for not filing Form 8 and Form 11, which can run up to ₹1 lakh for the LLP and ₹50,000 for each designated partner.
Step-by-Step Filing Process
- Close the books of account for the financial year.
- Prepare the statement of account and solvency.
- Complete the audit, if applicable.
- Compile partner and contribution details for Form 11.
- Fill the forms on the MCA portal and attach the required documents.
- Sign with the DSC of the designated partner and obtain professional certification where required.
- Pay the fee and save the SRN and challan.
Common Mistakes by LLPs
- Assuming a nil-turnover LLP has nothing to file
- Filing the income tax return and forgetting the ROC forms
- Not filing Form 3 after changing the LLP agreement
- Contribution shown in Form 11 not matching the LLP agreement
- Discovering an expired DSC on the due date
Let Daily Filing Handle Your LLP Compliance
Form 8 is due on 30 October 2026. Daily Filing, Jaipur takes care of the full LLP annual cycle: accounts, audit where applicable, Form 8, Form 11, ITR-5 and designated partner KYC, for one fixed and transparent fee.
Book a free consultation. We will check your LLP’s filing status on the MCA portal and tell you what is due and what is overdue.
Book Your Free Consultation | +91-8561808227 | info@dailyfiling.com
Frequently Asked Questions
1. What are the due dates for LLP Form 11 and Form 8?
Form 11 is due by 30 May and Form 8 by 30 October every year. For FY 2025-26, these dates are 30 May 2026 and 30 October 2026.
2. Does an LLP with no business have to file annual returns?
Yes. Form 11 and Form 8 must be filed every year by every registered LLP, even if there was no turnover or transaction during the year.
3. Is audit compulsory for every LLP?
No. Audit under the LLP Act is required only if turnover exceeds ₹40 lakh or contribution exceeds
₹25 lakh. Other LLPs file accounts certified by their designated partners.
