Form 8 due date for FY 2025-26: 30 October 2026. Under Rule 24 of the LLP Rules, 2009, every LLP files Form 8 (Statement of Account and Solvency) with the MCA within 30 days from the end of six months of the financial year, so for the year ended 31 March 2026 the last date was 30 October 2026. A Form 8 filed after that date pays an MCA additional fee that rises in slabs, and the LLP can also face a penalty of Rs 100 per day under Section 34(5) of the LLP Act.
Part of: ROC Annual Compliance Guide: MGT-7, AOC-4, ADT-1, DIR-3 KYC filings for companies and LLPs.
Many LLP partners still think annual filings are optional if the business is dormant. They are not. Every LLP registered in India must file Form 11 and Form 8 every year, even if the LLP had zero revenue, no transactions, and no staff. A late form costs twice over: an additional fee charged by the MCA portal, which rises in slabs up to 30 times the normal fee as the delay grows, and a separate penalty under the LLP Act of Rs 100 per day, up to Rs 1 lakh for the LLP and Rs 50,000 for each designated partner.
This guide covers what needs to be filed, when, who must sign, and what to do if you are already behind.
What an LLP Must File Every Year
An LLP has three annual compliance obligations. They come from different laws and have different due dates.
| Filing | What it reports | Filed with | Due date for FY 2025-26 |
|---|---|---|---|
| Form 11 | Annual Return: partners, contribution, changes | MCA | 30 May 2026 |
| Form 8 | Statement of Account and Solvency | MCA | 30 October 2026 |
| ITR 5 | Income tax return of the LLP | Income Tax Department | 31 August 2026, or 21 November 2026 if tax audit applies (extended by CBDT Circular 07/2026 dated 28 September 2026 from 31 October) |
None of the three are optional. The first two go to the Ministry of Corporate Affairs (MCA); the third goes to the Income Tax Department.
Form 11: The Annual Return
Form 11 is a declaration of the LLP's structure as at 31 March each year. It captures:
- Names of designated partners and partners
- Partners' capital contribution
- Any changes in partners during the year (admissions, resignations)
- Summary of business activity
Who must sign
- Every LLP has at least two designated partners; one of them signs the form digitally using a valid DSC.
- If the LLP's total contribution is Rs 50 lakh or more, or its turnover is Rs 5 crore or more, a Company Secretary in whole-time practice must certify the form.
- Below both limits, the designated partner's own certificate is enough for Form 11.
Due date and penalty
- Due date: 30 May 2026 (for FY 2025-26).
- Late filing: additional fee in slabs, from 1 times the normal fee (up to 15 days late) rising with the delay. See the late fee table below.
Form 11 is a short form (about 2 pages of data entry), but file it first. Form 8 asks for the partners' contribution, and the MCA instruction kit says that figure must match the Form 11 filed for the same year.
NIL activity LLPs
A common misconception is that an LLP with no business activity does not need to file Form 11. This is wrong. Even a dormant LLP with zero revenue must file Form 11 every year, declaring the partner structure and reporting NIL activity. The late fee applies identically.
Form 8: Statement of Account and Solvency
Form 8 is the financial statement filing. It certifies:
- The LLP's summary financial position as at 31 March
- A solvency declaration (the LLP can pay its debts)
- Disclosure of Micro, Small, and Medium Enterprise (MSME) trade payables
Who must sign
- Form 8 is signed digitally by two designated partners.
- If the LLP's turnover exceeds Rs 40 lakh or partner contribution exceeds Rs 25 lakh in the financial year, the accounts must be audited and the MCA instruction kit requires Form 8 to be certified by the LLP's auditor.
- In other cases, a designated partner certifies the form.
Due date and penalty
- Due date: 30 October 2026 (for FY 2025-26, being 30 days after the 6-month period closes).
- Late filing: the same slab-based additional fee as Form 11, counted from 30 October.
Because the contribution figure in Form 8 has to match Form 11, an LLP that skipped Form 11 has to catch that up first.
What It Costs to File on Time
The MCA fee for Form 11 and for Form 8 is charged per form and scales with the LLP's total contribution, not its turnover.
| Total contribution of the LLP | Fee per form |
|---|---|
| Up to Rs 1 lakh | Rs 50 |
| Above Rs 1 lakh up to Rs 5 lakh | Rs 100 |
| Above Rs 5 lakh up to Rs 10 lakh | Rs 150 |
| Above Rs 10 lakh up to Rs 25 lakh | Rs 200 |
| Above Rs 25 lakh up to Rs 1 crore | Rs 400 |
| Above Rs 1 crore | Rs 600 |
Source: fee tables in the MCA instruction kits for LLP Form 11 and Form 8 (LLP Rules, 2009, Annexure A).
Professional fees for preparing and filing both forms typically run Rs 3,000 to Rs 15,000 a year, depending on whether the accounts need audit and how much book cleanup the year requires.
What Late Filing Costs
The LLP (Amendment) Rules, 2022 replaced the old fee schedule (Annexure A of the LLP Rules, 2009) with a slab table. The additional fee is a multiple of the normal fee, and it is lower for a small LLP as defined in section 2(1)(ta) of the LLP Act. It is paid on top of the normal fee.
| Delay after due date | Small LLP | Other LLPs |
|---|---|---|
| Up to 15 days | 1 x normal fee | 1 x normal fee |
| 16 to 30 days | 2 x | 4 x |
| 31 to 60 days | 4 x | 8 x |
| 61 to 90 days | 6 x | 12 x |
| 91 to 180 days | 10 x | 20 x |
| 181 to 360 days | 15 x | 30 x |
Beyond 360 days the charge rises again; check the figure the MCA portal shows for the form before paying. Source: MCA V3 instruction kits for LLP Form 11 and Form 8.
This is a fee, not the penalty. The penalty under the LLP Act is separate:
Statutory Penalty Under the LLP Act
The late filing fee and the statutory penalty are two different things, and LLP partners routinely confuse them.
| Charge | Levied under | Amount | Cap |
|---|---|---|---|
| Additional filing fee | LLP Rules 2009, Annexure A, charged by the MCA portal | 1 to 30 times the normal fee, by length of delay | Set by slab |
| Penalty on the LLP | Sections 34(5) and 35(2), LLP Act 2008 | Rs 100 per day | Rs 1 lakh per form |
| Penalty on each designated partner | Sections 34(5) and 35(2), LLP Act 2008 | Rs 100 per day | Rs 50,000 per form |
The LLP (Amendment) Act 2021 decriminalised these defaults and replaced the older prosecution route with the capped monetary penalties above. Older articles still quoting a Rs 25,000 to Rs 5 lakh fine on the LLP are describing the pre-2021 position. Under section 76A, no penalty is imposed if the LLP files within 30 days of the adjudicating officer's notice, and a small LLP pays half the penalty.
When an LLP Audit Becomes Mandatory
Statutory audit under the LLP Act is not automatic. It applies only if the LLP crosses either threshold in the financial year:
- Turnover exceeds Rs 40 lakh, or
- Partner contribution exceeds Rs 25 lakh.
Cross either one and the accounts must be audited, and Form 8 is certified by the LLP's auditor. Stay under both and a designated partner certifies it.
Tax audit under the Income Tax Act is a separate test with its own threshold: turnover above Rs 1 crore, extended to Rs 10 crore where cash receipts and cash payments are each 5% or less of the total. An LLP can need a tax audit without needing an LLP Act audit, and the reverse also happens.
Form 11 vs Form 8 at a Glance
| Aspect | Form 11 | Form 8 |
|---|---|---|
| Full name | Annual Return | Statement of Account and Solvency |
| Legal basis | Section 35, LLP Act 2008; Rule 25 | Section 34, LLP Act 2008; Rule 24 |
| Reports | Partners, contribution, changes in the year | Financial position and solvency declaration |
| Due date | 30 May | 30 October |
| Signatories | One designated partner | Two designated partners |
| Certified by | CS in whole-time practice if contribution is Rs 50 lakh or more or turnover Rs 5 crore or more; otherwise the designated partner | The LLP's auditor if turnover exceeds Rs 40 lakh or contribution exceeds Rs 25 lakh; otherwise a designated partner |
| Sequence | File first | Contribution must match Form 11 |
Documents You Need Before Filing
For Form 11:
- LLP Agreement and any supplementary agreements filed during the year
- Partner and designated partner details, including DPIN or DIN
- Contribution figures for each partner
- Record of any admission, resignation, or contribution change during the year
- DSC of the signing designated partner
For Form 8:
- Statement of Account and Solvency drawn from the books
- Profit and loss account and balance sheet for the year
- Auditor's report, where audit applies
- MSME trade payable details, including amounts outstanding beyond 45 days
- Details of any penalty or compounding of offences during the year
- DSC of both signing designated partners
How to File on the MCA V3 Portal
Step-by-Step Guide
Filing LLP Form 11 and Form 8 on MCA V3
The order is fixed : Form 11 first, then Form 8
Log in to MCA V3
Sign in at mca.gov.in with the LLP's registered business user credentials. Confirm the LLPIN and registered office on record are current before you start.
LoginOpen the LLP forms list
Go to MCA Services, then e-Filing, then LLP Forms. V3 forms are web forms, not downloadable PDFs, and save as drafts against your login.
NavigateComplete Form 11
Enter partner details, contribution received, and every change during the year. Attach the LLP Agreement if partners or contribution changed. Sign with the DSC of one designated partner.
Form 11Pay and collect the SRN
Pay the fee based on total contribution. Note the SRN and keep the Form 11 contribution figure handy, because Form 8 must match it.
PayComplete Form 8
Fill Part A, the solvency declaration, and Part B, the statement of accounts including MSME payables. Attach audited financials and the auditor's report where audit applies.
Form 8Certify and sign
If turnover crossed Rs 40 lakh or contribution crossed Rs 25 lakh, the LLP's auditor certifies the form; otherwise a designated partner does. Then sign with the DSCs of two designated partners.
SignSave the acknowledgement
Download the challan and acknowledgement for both forms and keep them with the year's books. You will need them for bank, lender, and due diligence requests.
RecordSource: MCA V3 portal (mca.gov.in), LLP Rules 2009 Rules 24 and 25
A practical note on DSCs: registration of a DSC on V3 is per person, not per LLP, and an expired DSC is the single most common reason a filing stalls on 29 May. Check validity in April.
ITR 5: Income Tax Return for LLPs
An LLP files ITR 5 regardless of profit or loss. The due date depends on whether the LLP's accounts require tax audit:
- No tax audit (turnover up to Rs 1 crore for business, Rs 50 lakh for profession): ITR 5 due by 31 August 2026.
- Tax audit applicable: ITR 5 due by 21 November 2026. Tax audit report (Form 3CD) had to be filed at least one month earlier, by 21 October 2026 (extended from 30 September by the same circular).
Penalty for late ITR filing under the Income Tax Act 2025 is up to Rs 10,000 (lower for small LLPs with income below Rs 5 lakh).
For the non-audit, audit and transfer pricing deadlines in one place, plus the ITR 5 form details, see our LLP ITR filing due date guide for AY 2026-27.
The Full Annual Calendar for an LLP
Deadline Timeline
LLP Annual Compliance Calendar : FY 2025-26
All mandatory filings for an LLP in the order they fall due
Form 11 : Annual Return
Partner details, contribution, and changes for FY 2025-26. File with MCA. File it before Form 8, whose contribution figure must match.
ITR 5 : No Tax Audit
Income Tax Return for LLPs with turnover up to Rs 1 crore (business) or Rs 50 lakh (profession). Filed with Income Tax Department.
Tax Audit Report (Form 3CD)
Required only if audit applies. Must be filed at least one month before ITR 5 audit deadline.
Form 8 : Statement of Account and Solvency
Financial position and solvency declaration. Certified by the LLP's auditor if turnover exceeds Rs 40 lakh or contribution exceeds Rs 25 lakh.
ITR 5 : Tax Audit Applicable
Income Tax Return for LLPs where tax audit is mandatory. Filed with Income Tax Department.
Source: LLP Act 2008 (Rules 24 & 25), Income Tax Act 2025
These dates run like clockwork. There is rarely any extension, so plan the internal book-closing accordingly.
Penalty Math: Why Delay Gets Expensive Fast
Take an LLP with total contribution of Rs 20 lakh (normal fee Rs 200 per form) that is not a small LLP. The additional fee on one form, using the slab table above:
| Delay after due date | Additional fee per form | Both forms |
|---|---|---|
| 10 days | Rs 200 | Rs 400 |
| 25 days | Rs 800 | Rs 1,600 |
| 75 days | Rs 2,400 | Rs 4,800 |
| 150 days | Rs 4,000 | Rs 8,000 |
| 300 days | Rs 6,000 | Rs 12,000 |
The fee is the smaller risk. The bigger exposure is the penalty under sections 34(5) and 35(2): Rs 100 per day per form, up to Rs 1 lakh for the LLP and Rs 50,000 for each designated partner, once the Registrar starts adjudication. Filing before that notice, or within 30 days of it, avoids the penalty under section 76A.
CCFS-2026 Did Not Cover LLPs
The Ministry of Corporate Affairs ran the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) under General Circular No. 01/2026 dated 24 February 2026. It opened on 15 April 2026 and, after two extensions (to 31 August 2026 and then to 15 September 2026), closed on 15 September 2026.
Two points matter for LLPs:
- CCFS-2026 was a scheme for companies under the Companies Act 2013. LLP forms such as Form 11 and Form 8 were outside its scope, so it gave no waiver on LLP late fees.
- The scheme is now closed, and MCA has not announced a successor scheme or a separate amnesty for LLPs.
If your LLP has a backlog, the full additional fee applies and keeps growing each day, so filing today avoids further costs.
See Tax Garden's CCFS-2026 guide for what the scheme covered for companies.
Common Mistakes
-
Filing Form 8 before Form 11. Form 8's contribution figure has to match Form 11 for the same year, so file Form 11 first.
-
Assuming dormant LLP = no filing. Not true. Every LLP files Form 11 and Form 8 regardless of activity or revenue.
-
Skipping the audit when it applies. If contribution crosses Rs 25 lakh or turnover crosses Rs 40 lakh, the accounts must be audited and Form 8 is certified by the LLP's auditor.
-
Treating the late fee as the only cost. The slab fee climbs to 30 times the normal fee for other LLPs, and the separate LLP Act penalty can reach Rs 1 lakh per form for the LLP plus Rs 50,000 per designated partner.
-
Confusing LLP Form 11 with Company Form MGT-7. They are similar concepts but for different legal entities. LLPs use Form 11 (simpler); companies use MGT-7 or MGT-7A.
What Happens if You Never File
The late fee is only the visible cost. The consequences that hurt an operating LLP are the ones that surface when it needs something from a third party.
| Consequence | What it blocks |
|---|---|
| Strike-off by the Registrar | The LLP's name is removed from the register and the entity stops existing |
| Personal liability of designated partners | Penalties attach to the partners individually, not only to the LLP |
| Banking friction | Banks can restrict or refuse to renew facilities for a non-compliant entity |
| Loans and funding | Lenders and investors ask for MCA filing history in diligence |
| Conversion to a private limited company | Cannot proceed while filings are pending |
| Government tenders | Compliance certificates are a standing eligibility condition |
| Voluntary closure | Strike-off under Form 24 needs up-to-date filings first |
What to Do if You Are Behind
- Work out the additional fee for each pending form from the slab table above.
- Do not wait for a waiver. CCFS-2026 covered companies only and closed on 15 September 2026, so the full additional fee applies to LLP backlogs.
- Prepare Form 11 first for each backlogged year, then Form 8.
- If contribution or turnover crossed Rs 25 lakh or Rs 40 lakh, get the accounts audited before Form 8, since the auditor certifies it.
- File ITR 5 for each pending year separately through the Income Tax portal.
- Update your LLP agreement and ROC records if any partner change was never filed.
The Takeaway for Partners
LLP annual compliance is the lowest-effort, highest-impact work a designated partner can do each year. Both forms combined take under an hour of active work if the books are in order. The reason many LLPs fall behind is not complexity; it is simply missing the 30 May and 30 October dates.
A practical rhythm for any LLP partner:
- Close books by 30 April each year.
- File Form 11 by 30 May.
- File ITR 5 by 31 August (non-audit case).
- File Form 8 by 30 October.
- Run a quick year-end check in March to flag any threshold crossing that will make an audit compulsory.
If the LLP is dormant and you do not see it returning to activity, voluntary strike-off is a cleaner path than perpetual annual filings. Either route requires planning.
Tax Garden's Compliance Standard plan includes annual Form 11, Form 8, and ITR 5 for LLPs, with CA certification where required and backlog clearance for overdue years.
See how it works, or browse our tax compliance services for small businesses, which cover LLPs along with companies and proprietorships.
LLP Form 11 and Form 8: Common Questions
What is the due date for LLP Form 11?
Form 11 is due within 60 days of the close of the financial year, which makes it 30 May 2026 for FY 2025-26. The date does not shift with the LLP's turnover or activity level. Confirm on mca.gov.in before filing.
What is the due date for LLP Form 8?
Form 8 is due within 30 days of the end of six months from the close of the financial year, which makes it 30 October 2026 for FY 2025-26. Confirm on mca.gov.in before filing.
What is the penalty for filing LLP Form 8 or Form 11 late?
The MCA portal charges an additional fee in slabs: 1 times the normal fee for up to 15 days, rising to 15 times (small LLP) or 30 times (other LLPs) for a delay of 181 to 360 days, and more beyond that. A separate statutory penalty under Sections 34(5) and 35(2) of the LLP Act is capped at Rs 1 lakh per form for the LLP and Rs 50,000 per form for each designated partner.
Does a dormant LLP with no transactions still have to file?
Yes. Form 11 and Form 8 are due every year regardless of revenue, profit, or activity. A NIL filing is still a filing, and a missed NIL filing attracts the same additional fee and penalty as an active LLP.
Can Form 8 be filed before Form 11?
File Form 11 first. The MCA instruction kit for Form 8 says the partners' contribution in Form 8 must match the amount in Form 11 for the same financial year. Plan for Form 11 by 30 May rather than starting both in October.
When does an LLP need a statutory audit?
When turnover exceeds Rs 40 lakh or partner contribution exceeds Rs 25 lakh in the financial year. Below both thresholds, the accounts need no audit and a designated partner certifies Form 8.
How much does it cost to file Form 11 and Form 8?
The MCA fee per form ranges from Rs 50 to Rs 600 depending on the LLP's total contribution. Professional fees for preparing and filing both forms usually run Rs 3,000 to Rs 15,000 a year.
Does an LLP file an income tax return separately from the MCA forms?
Yes. The LLP files ITR-5 with the Income Tax Department, separately from Form 11 and Form 8 filed with the MCA, even in a loss year. For FY 2025-26 (AY 2026-27) it is due by 31 August 2026 where no tax audit applies, and by 21 November 2026 where tax audit applies, with the tax audit report due by 21 October 2026 (both extended by CBDT Circular 07/2026).
This guide references the Limited Liability Partnership Act 2008, the LLP Rules 2009 (Rule 24 for Form 8 and Rule 25 for Form 11), MCA General Circulars No. 01/2026, 03/2026 and 04/2026 for the CCFS-2026 scheme (companies only, closed 15 September 2026), and the Income Tax Act 2025 for ITR 5 due dates. Fee and late-fee tables are from the MCA V3 instruction kits for LLP Form 11 and Form 8; penalties are from sections 34(5), 35(2) and 76A as amended by the LLP (Amendment) Act, 2021. Confirm with mca.gov.in and incometax.gov.in before filing.
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