Every LLP registered in India must file two annual forms with the Registrar of Companies: Form 11 (Annual Return) by 30 May and Form 8 (Statement of Account and Solvency) by 30 October each year. For FY 2025-26, Form 11 was due on 30 May 2026 and Form 8 on 30 October 2026. Missing either date triggers additional fees for each form and, if the default continues, penalties on the LLP and its designated partners.
This guide explains what each form contains, who must file, the step-by-step process, the late fee slabs, and how to fix a missed filing.
What Are LLP Form 8 and Form 11?
Both forms are filed online on the MCA portal under the Limited Liability Partnership Act, 2008 and the LLP Rules, 2009.
Form 11 – Annual Return
Form 11 is a summary of the LLP’s partners and their contribution as at the end of the financial year (31 March). It includes the LLPIN and name of the LLP, registered office address, principal business activity, details of designated partners and partners, total contribution obligation and contribution received, and any penalties imposed or compounding of offences during the year.
Form 8 – Statement of Account and Solvency
Form 8 has two parts. Part A is a declaration of solvency, where the designated partners state whether the LLP is able to pay its debts in full as they fall due in the normal course of business. Part B is the statement of account, covering the statement of assets and liabilities and the statement of income and expenditure for the financial year.
Who Needs to File?
Every LLP registered with the MCA must file both forms every year, whether or not it has started business, earned income or had any transactions. There is no exemption for dormant LLPs or LLPs with nil turnover. An LLP that has stopped operating should either keep filing or apply to be struck off; simply ignoring the forms will keep adding fees and penalties.
Audit requirement: An LLP’s accounts must be audited if its turnover exceeds ₹40 lakh or its partners’ contribution exceeds ₹25 lakh in the financial year. Below these limits, audit is not compulsory unless the LLP agreement requires it, but Form 8 still has to be filed.
Due Dates for LLP Annual Filing (FY 2025-26)
| Form | Purpose | Time limit | Due date for FY 2025-26 |
|---|---|---|---|
| Form 11 | Annual Return (partners and contribution) | Within 60 days of the close of the financial year | 30 May 2026 |
| Form 8 | Statement of Account and Solvency | Within 30 days from the end of six months of the financial year | 30 October 2026 |
| ITR-5 | Income tax return of the LLP | Separate due date under the Income Tax Act | As notified by the Income Tax Department |
As of the time of writing, the MCA had not announced any extension or fee waiver for LLP Form 8 or Form 11 for FY 2025-26. Relief announced in late 2026 applied to company forms such as AOC-4 and MGT-7, not to LLP forms. Always check the latest General Circulars on the MCA website before relying on any extension.
Step-by-Step Process to File Form 11 and Form 8
- Close the books: Finalise the accounts for the year ending 31 March, and get them audited if the LLP crosses the audit limits.
- Check DSC and DIN: Make sure at least two designated partners have valid, active Digital Signature Certificates and that their DIN KYC is up to date.
- Check LLP master data: Confirm the partner details, contribution and registered office shown on the MCA portal match your records. Pending event-based forms (such as Form 4 for partner changes or Form 3 for agreement changes) should ideally be filed first.
- Prepare Form 11: Fill in partner and contribution details as at 31 March, download the form from the MCA portal (or fill the web form) and get it signed by a designated partner. Where contribution exceeds ₹50 lakh or turnover exceeds ₹5 crore, the form must also be certified by a practising professional.
- Prepare Form 8: Enter the statement of assets and liabilities and income and expenditure, complete the solvency declaration, and get it digitally signed by two designated partners and certified by a practising professional.
- Attach documents and upload: Attach the required documents, run pre-scrutiny checks and upload the forms on the MCA portal.
- Pay the fee: Pay the normal filing fee (and any additional fee for delay) online. An SRN and challan are generated.
- Keep the acknowledgement: Save the challan and approval mail. Most LLP annual forms are processed in straight-through mode.
Documents Required
- Statement of assets and liabilities and statement of income and expenditure for the year
- Audit report, where the LLP is required to get its accounts audited
- Details of designated partners and partners with DIN/DPIN, PAN and addresses
- Contribution received from each partner as at 31 March
- Valid DSCs of two designated partners
- Details of any change in partners during the year and other optional attachments, if applicable
- Disclosure of contingent liabilities, if any
Filing Fees and Late Fees
The normal filing fee for Form 8 and Form 11 depends on the LLP’s total contribution:
| Partners’ contribution | Normal fee per form |
|---|---|
| Up to ₹1 lakh | ₹50 |
| Above ₹1 lakh up to ₹5 lakh | ₹100 |
| Above ₹5 lakh up to ₹10 lakh | ₹150 |
| Above ₹10 lakh up to ₹25 lakh | ₹200 |
| Above ₹25 lakh up to ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
Since 1 April 2022, the additional fee for late filing is charged as a multiple of the normal fee (it replaced the earlier flat ₹100 per day), with lower multiples for small LLPs:
| Period of delay | Small LLP | Other LLPs |
|---|---|---|
| Up to 15 days | 1 times normal fee | 1 times normal fee |
| 15 to 30 days | 2 times | 4 times |
| 30 to 60 days | 4 times | 8 times |
| 60 to 90 days | 6 times | 12 times |
| 90 to 180 days | 10 times | 20 times |
| 180 to 360 days | 15 times | 30 times |
| Beyond 360 days | 15 times + ₹10 per day | 30 times + ₹20 per day |
Example: An LLP (not a small LLP) with contribution of ₹2 lakh files Form 8 for FY 2025-26 about 45 days late. The normal fee is ₹100 and the additional fee is 8 times, that is ₹800, on top of the normal fee. The additional fee is charged separately for each late form.
A small LLP is one whose contribution does not exceed ₹25 lakh and turnover in the preceding year does not exceed ₹40 lakh (or such higher limits as notified).
Penalty for Not Filing and Common Mistakes
Late fees are only one part of the cost. Under the LLP Act, continuing failure to file the annual return or the statement of account and solvency can attract a penalty of ₹100 per day of default, up to ₹1 lakh for the LLP and up to ₹50,000 for each designated partner. Small LLPs and start-up LLPs are liable to half of these amounts. Long-term non-filing can also lead the Registrar to treat the LLP as defunct and start strike-off action, and designated partners may face difficulty with their DIN and future filings.
Common mistakes to avoid:
- Assuming a dormant or zero-turnover LLP does not need to file
- Filing Form 8 before Form 11, or with contribution figures that do not match Form 11 and the master data
- Using an expired DSC or a DIN whose KYC is pending
- Ticking the solvency declaration without checking whether the LLP can actually meet its debts
- Ignoring the audit requirement after turnover crosses ₹40 lakh or contribution crosses ₹25 lakh
- Waiting for an extension that is never announced
Missed the 30 October Deadline? Here Is What to Do
If Form 8 for FY 2025-26 is still pending, file it as soon as possible. The additional fee rises in slabs, so filing within 15 days of the due date keeps the extra cost to one times the normal fee. If Form 11 (due 30 May 2026) is also pending, file it first and then Form 8. For older years, file all pending years in order, starting with the earliest, and keep the challans for your records.
How Company Mitra Helps
Our experts handle the complete LLP annual filing of Form 8 and Form 11: checking your master data, preparing both forms, arranging certification by qualified professionals, filing on the MCA portal and sharing the SRNs and challans. We can also file pending forms for earlier years and the income tax return for your LLP. Planning a new business? See our LLP registration service, and browse our free formats library for drafts and templates.
Frequently Asked Questions
What is the due date for LLP Form 8 for FY 2025-26?
Form 8 for FY 2025-26 was due on 30 October 2026. No extension had been announced for LLPs at the time of writing.
What is the due date for LLP Form 11?
Form 11 must be filed within 60 days of the end of the financial year, that is by 30 May every year. For FY 2025-26, it was due on 30 May 2026.
Does an LLP with no business need to file Form 8 and Form 11?
Yes. Every registered LLP must file both forms every year, even with nil turnover or no transactions.
Is audit compulsory for every LLP?
No. Audit is compulsory only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh in the financial year, or if the LLP agreement requires it.
Is the late fee for LLP forms still ₹100 per day?
No. Since 1 April 2022, the additional fee is a multiple of the normal fee based on the period of delay, as shown in the table above. A per-day element applies only after 360 days of delay.
Is ITR filing separate from Form 8 and Form 11?
Yes. Form 8 and Form 11 are filed with the MCA, while the LLP’s income tax return is filed separately in ITR-5 on the income tax portal.
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This article is for general information; please verify with the latest notifications or consult a professional before acting.
