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LLP Annual Compliance

Form 11 & Form 8 filed before due date

Annual compliance package for LLPs — statement of accounts (Form 8), annual return (Form 11), and DIR-3 KYC for designated partners.

What's included

  • Form 11 (annual return) filing
  • Form 8 (accounts & solvency)
  • Partner KYC filings
  • Penalty protection — ₹100/day avoided
01

Understanding LLP Annual Compliance

Limited Liability Partnerships have a lighter compliance load than companies, but the two annual filings they do have carry some of the harshest late fees under Indian law. Form 11 (annual return) is due by 30 May each year, and Form 8 (statement of account and solvency) is due by 30 October. Both attract an additional fee of ₹100 per day of delay with no upper cap, so a form forgotten for a year costs over ₹36,500 in late fees alone.

These filings are mandatory even if your LLP earned nothing. Form 11 reports partners and contribution as on 31 March, while Form 8 declares the LLP's financial position and solvency for FY 2025-26. If Form 11 for this year was missed in May, every day of further delay is adding to the bill, and filing now is the only way to stop it.

Our LLP annual compliance package prepares and files both forms with designated partner signatures, checks whether you also need an audit (mandatory above ₹40 lakh turnover or ₹25 lakh contribution) or income tax filing, and puts your LLP on a compliance calendar. Typical turnaround is 4-6 working days once documents are in.

02

Who needs this?

Every registered LLP, active or not

Form 11 and Form 8 are mandatory for all LLPs on the MCA register, including those with zero turnover. The obligation ends only when the LLP is formally closed via Form 24.

LLPs incorporated during FY 2025-26

If your LLP was registered on or before 30 September 2025, both filings apply for FY 2025-26. LLPs registered on or after 1 October 2025 can fold the period into next year's accounts.

LLPs that missed the 30 May deadline

Form 11 for FY 2025-26 was due 30 May 2026. If it has not been filed, the ₹100/day fee is accruing right now, and filing immediately is the cheapest available option.

LLPs crossing audit thresholds

Turnover above ₹40 lakh or partner contribution above ₹25 lakh makes an audit mandatory, and Form 8 must then be filed with audited accounts. We flag this before filing.

Partners planning to convert or close the LLP

Conversion to a company or closure via Form 24 both require annual filings to be up to date first, so pending Form 11 and Form 8 must be cleared before those routes open.

03

When this is NOT the right fit

Your situationWhat applies instead
Your entity is a private limited companyCompanies file AOC-4 and MGT-7 with different deadlines and rules. See our ROC Annual Filing service instead.
The LLP has already been struck off the registerA struck-off LLP cannot file annual returns. Restoration requires an application to the NCLT, which is a separate legal process.
You run an unregistered partnership firmTraditional partnership firms under the Partnership Act, 1932 have no MCA filing obligation. Form 11 and Form 8 apply only to LLPs registered under the LLP Act, 2008.

Not sure which applies to you? Message us — we'll point you to the right service in minutes, free.

04

Documents you'll need — and why

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LLP agreement and any supplementary agreements

Partner names, contribution amounts, and profit-sharing ratios reported in Form 11 must match the agreement on record with the ROC.

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Details of partners as on 31 March 2026

Form 11 declares every partner and designated partner, their DPIN/DIN, and contribution received, so any admissions or exits during the year must be captured.

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Financial statements for FY 2025-26

Form 8 reports assets, liabilities, income and expenditure. Even a nil-activity LLP needs a basic statement of account prepared to file it.

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Bank statements for the year

We reconcile the books against bank activity so the solvency declaration in Form 8 is accurate and defensible if ever questioned.

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DSC of a designated partner

Both forms require digital signatures of designated partners, and Form 8 needs two. Expired DSCs are the most common cause of last-minute delays.

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Audit report, if applicable

If turnover exceeded ₹40 lakh or contribution exceeded ₹25 lakh, Form 8 must be accompanied by audited accounts signed by a chartered accountant.

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Previous year's filed forms

Prior filings let us keep contribution and partner data consistent year over year, avoiding mismatch queries from the ROC.

05

How it works, step by step

  1. 1

    Compliance check and quote confirmation

    Day 1

    We pull your LLP's master data from the MCA portal, confirm what is pending, and calculate any late fees already accrued so you know the full cost upfront.

  2. 2

    Document collection and books review

    Day 1-2

    You share the LLP agreement, partner details, and financials or bank statements. For nil-activity LLPs we prepare the minimal statement of account needed for Form 8.

  3. 3

    Preparation of Form 11 and Form 8

    Day 2-4

    We draft both forms, verify partner and contribution details against ROC records, and send you a summary for approval before anything is signed.

  4. 4

    Signing and filing on MCA

    Day 4-5

    Designated partners sign digitally, a practising professional certifies Form 8 where required, and we file both forms with government fees on the MCA portal.

  5. 5

    Acknowledgement and calendar setup

    Day 5-6

    You receive SRNs and payment challans for your records, plus reminders for next year's 30 May and 30 October deadlines and your income tax due date.

06

Due dates to know

Form 11 (annual return) for FY 2025-26

30 May 2026

Already past — if unfiled, late fees are accruing at ₹100/day.

Form 8 (statement of account and solvency)

30 October 2026

Covers the financial year ended 31 March 2026.

Income tax return of the LLP

31 July 2026 (non-audit) / 31 October 2026 (audit cases)

Separate from MCA filings; we can bundle it on request.

DIR-3 KYC for designated partners

30 September 2026

Applies to every DIN/DPIN holder; ₹5,000 to reactivate if missed.

07

What non-compliance costs

Late filing of Form 11

Additional fee of ₹100 per day with no cap for larger LLPs. Small LLPs get slab-based multiples of the normal fee, but delays still compound quickly.

Late filing of Form 8

₹100 per day, uncapped, charged independently of Form 11 late fees. A year's delay on both forms together exceeds ₹73,000.

Continued default

The ROC can strike off the LLP and designated partners may face penalties under the LLP Act; a defaulting LLP also cannot file closure Form 24.

Designated partner KYC missed

DPIN deactivation blocks the partner from signing any MCA form, freezing all LLP filings until ₹5,000 is paid to reactivate.

08

Why doing this right pays off

Stops the ₹100/day meter

Because LLP late fees have no cap, every day matters. We prioritise overdue filings and typically complete them within a week of receiving documents.

Nil-activity filings made painless

For dormant LLPs, we prepare the minimal statement of account ourselves, so you do not need an accountant just to declare that nothing happened.

Audit threshold check included

We verify turnover and contribution against the ₹40 lakh and ₹25 lakh thresholds before filing, so Form 8 is never filed on the wrong basis.

Keeps closure and conversion options open

Up-to-date filings are a precondition for striking off or converting the LLP later, so staying current preserves your exit routes.

Fixed fee, no surprises

₹4,999 covers both forms, professional certification, and filing support. Government fees and any accrued late fees are shown to you before we proceed.

09

Common DIY mistakes we see

  • Believing that an LLP with no business has no filings — nil-activity LLPs owe both forms every year, and the uncapped late fee does not care about turnover.
  • Confusing the LLP deadlines with company deadlines and waiting for AGM season, when Form 11 was actually due back in May.
  • Reporting contribution figures in Form 11 that do not match the LLP agreement filed with the ROC, inviting a discrepancy notice.
  • Filing Form 8 with unaudited figures when the ₹40 lakh turnover or ₹25 lakh contribution threshold was crossed.
  • Letting a designated partner's DSC or KYC lapse, which blocks both filings at the signing stage.
10

Frequently asked questions

Yes. Form 11 and Form 8 are mandatory until the LLP is formally closed, and late fees accrue at ₹100 per day per form with no cap. If you have no plans to use the LLP, filing pending forms and then applying for closure via Form 24 is usually cheaper than another year of compliance.

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AGM & DIR-3 KYC deadline — FY 2025-26

30 September 2026 — book now and beat the last-minute rush.

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