Every Limited Liability Partnership registered in India has two annual filings with the Registrar, whether or not it did any business during the year: the annual return and the statement of accounts and solvency. Together, LLP Form 8 Form 11 make up the core of LLP annual compliance, and missing either one leads to additional fees that grow with every day of delay.
For FY 2025-26, Form 11 was due on 30 May 2026, and Form 8 is due on 30 October 2026. If your LLP has filed Form 11 but not yet Form 8, now is a good time to finalise the accounts. This guide explains what each form contains, the due dates, the additional fees and penalties, and the practical steps to file without stress.
Key takeaways
- Form 11 (annual return) is due within 60 days of the year end, that is by 30 May; Form 8 (statement of account and solvency) is due within 30 days of the end of six months from the year end, that is by 30 October.
- Both forms must be filed even if the LLP had no business or turnover during the year.
- Late filing attracts an additional fee calculated as multiples of the normal fee, rising with the length of delay, with per-day amounts after one year.
- Separate penalties may apply to the LLP and its designated partners under sections 34 and 35 of the LLP Act, 2008.
- LLPs with turnover above ₹40 lakh or contribution above ₹25 lakh must have their accounts audited before filing Form 8.
LLP Form 8 and Form 11 at a glance
| Particulars | Form 11 | Form 8 |
|---|---|---|
| Purpose | Annual return: partners, contribution and changes | Statement of account and solvency |
| Legal basis | Section 35 of the LLP Act | Section 34 of the LLP Act |
| Due date for FY 2025-26 | 30 May 2026 | 30 October 2026 |
| Signed by | Designated partner, with professional certification in larger LLPs | Designated partners, certified by a practising professional |
| Required with nil activity | Yes | Yes |
Form 11: the annual return
Form 11 captures the LLP’s structure for the year: details of designated partners and partners, their contributions, changes during the year, and summary information such as total contribution and whether the LLP has any penalties or compounding. Larger LLPs, broadly those with turnover above ₹5 crore or contribution above ₹50 lakh, need the form certified by a practising company secretary. For others, the designated partner’s certification is sufficient.
Because it is based on the partner register rather than the accounts, Form 11 is quick to prepare. The most common issues are mismatches between contribution shown in Form 11 and in the LLP agreement or Form 8, and unreported changes in partners, which should have been filed separately through Form 4.
Form 8: statement of account and solvency
Form 8 has two parts.
- Part A, statement of solvency: a declaration by the designated partners on whether the LLP can pay its debts in the normal course of business.
- Part B, statement of accounts: the statement of assets and liabilities and the statement of income and expenditure for the year, with key figures such as contribution, secured and unsecured loans, turnover and profit.
The form is signed by two designated partners and certified by a practising professional. If the LLP’s accounts are required to be audited, the audited figures are used.
When is an audit required?
Under the LLP rules, the accounts must be audited if the LLP’s turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh in a financial year. Where neither limit is crossed, audit is optional unless the LLP agreement requires it. Remember that a tax audit under the Income-tax Act is a separate requirement with its own thresholds; our guide on the tax audit for FY 2025-26 covers it.
Additional fees for late filing
The LLP rules replaced the old flat per-day additional fee with a slab system. If Form 8 or Form 11 is filed late, the additional fee is a multiple of the normal filing fee, and the multiple increases with the length of the delay. The multiples are lower for small LLPs and higher for other LLPs. Once the delay exceeds 360 days, a per-day amount is added on top, currently ₹10 per day for a small LLP and ₹20 per day for other LLPs.
The normal filing fee itself depends on the LLP’s contribution, ranging from ₹50 for contribution up to ₹1 lakh to ₹600 for contribution above ₹1 crore. The fee is calculated automatically on the MCA portal, so the practical point is simple: the longer the delay, the higher the cost.
What counts as a small LLP?
The LLP Act defines a small LLP by reference to contribution and turnover. The default limits in the Act are contribution up to ₹25 lakh and turnover up to ₹40 lakh, and the rules can prescribe higher limits. Check the current prescribed limits before relying on small LLP treatment, as it affects both fees and penalties.
Penalties under the LLP Act
Apart from the additional fee, the Registrar can levy penalties:
- Section 34 (accounts and solvency): the LLP and each designated partner may face a penalty of ₹100 per day of default, subject to a maximum of ₹1 lakh for the LLP and ₹50,000 for each designated partner.
- Section 35 (annual return): similar per-day penalties with similar maximums.
Small LLPs benefit from lower penalties under the Act. Prolonged non-filing can also result in the Registrar treating the LLP as defunct and initiating strike-off, and designated partners may face difficulty in future appointments.
A simple annual compliance calendar
- By 30 May: file Form 11 for the previous year.
- By 31 July: file the income tax return in ITR-5 if no audit is needed. For FY 2025-26, audited cases now have until 21 November 2026 under the extension announced by the CBDT.
- By 30 October: file Form 8 with the approved (and, where required, audited) accounts.
- Throughout the year: file event-based forms such as Form 3 for changes in the LLP agreement and Form 4 for partner changes within 30 days of the change.
- Every year: complete DIR-3 KYC for designated partners who hold a DIN.
If your business operates as a company rather than an LLP, see our guide to AOC-4 and MGT-7 due dates. Filing status can be checked on the MCA portal.
Frequently asked questions
What is the due date for LLP Form 8 for FY 2025-26?
Form 8 is due on 30 October 2026, within 30 days from the end of six months after the financial year closes.
What is the due date for LLP Form 11?
Form 11 is due within 60 days of the end of the financial year, that is, by 30 May each year. For FY 2025-26, it was due on 30 May 2026.
Does a dormant LLP need to file Form 8 and Form 11?
Yes. Both forms are mandatory for every registered LLP, even if it had no transactions during the year.
Is there a late fee cap for LLP forms?
No. The additional fee increases in slabs as the delay grows and continues on a per-day basis after 360 days, so early filing is the most economical option.
If you would like support preparing and filing your LLP Form 8 and Form 11, our team would be happy to help.
This article is general information based on the law as of September 2026, and is not legal or tax advice. Please check the facts of your own case with a professional before acting.
