Quick answer: Form 11 (annual return) by 30 May. Form 8 (statement of account and solvency) by 30 October. Late fee: ₹100 per day, per form.
The two forms at a glance
| Form 11 | Form 8 | |
|---|---|---|
| What it is | Annual return: partners, contributions, changes | Statement of account and solvency |
| Due date | 30 May (within 60 days of year end) | 30 October (within 30 days of the half-year) |
| Signed by | Designated partner | Two designated partners |
| Certification | Company secretary in practice if turnover is over ₹5 crore or contribution over ₹50 lakh | Practising CA, CS or CMA |
| Late fee | ₹100 per day | ₹100 per day |
How the late fee adds up
The late fee is ₹100 for every day of delay on each form, with no maximum. An LLP that files Form 11 three months late and Form 8 one month late pays roughly ₹9,000 + ₹3,000 = ₹12,000 in late fees alone.
Continued non-filing can also attract penalties on the LLP and each designated partner under the LLP Act, and can lead to the LLP being treated as defunct.
Does the LLP need an audit?
LLP accounts must be audited if turnover in the year is more than ₹40 lakh or partner contribution is more than ₹25 lakh. Below these limits, the accounts can be certified by the designated partners. Separately, a tax audit under the Income Tax Act applies if the business crosses the tax audit limits.
Documents we need
- Balance sheet and profit and loss account for the year (we can prepare these from your bank statements and bills)
- Details of partner contributions and any changes during the year
- Active DSCs of the designated partners
- Audit report, if the LLP needs an audit
- Details of any charge, loan or contingent liability
Don't forget the income tax return
An LLP also files ITR-5 every year: by 31 July if no audit is needed, or by the audit due date otherwise. For AY 2026-27, audit cases have until 21 November 2026.
We handle LLP accounts, Form 8, Form 11 and ITR-5 together, so all three are filed on time and match each other.
Frequently asked questions
Does an LLP with no business still need to file?
Yes. Form 8 and Form 11 are due every year for every LLP, including those with nil transactions, until the LLP is formally closed.
Can Form 8 be filed before Form 11?
Yes. The forms are independent and each has its own due date.
Is DSC needed for LLP filing?
Yes. The designated partners sign the forms with their digital signature certificates. We can arrange new DSCs if yours have expired.
Can the late fee be waived?
Only when the MCA announces a relief scheme. Otherwise the late fee is collected automatically at the time of filing.
How do I close an LLP that is not working?
File all pending Form 8 and Form 11, then apply for strike-off in Form 24 with the required documents.
This guide is general information based on the law as on the date above. Rules and dates change through notifications, so check your own case with us before acting.