Every LLP must file Form 11 (annual return) by 30 May and Form 8 (Statement of Account and Solvency) by 30 October each year, plus its income tax return. Audit is required only if turnover exceeds Rs 40 lakh or contribution exceeds Rs 25 lakh. Changes in partners or office must be filed within 30 days.
Annual ROC filings
| Form | What it covers | Due |
|---|---|---|
| Form 11 | Partners, contribution and changes during the year | 30 May |
| Form 8 | Statement of Account and Solvency, signed by designated partners | 30 October |
Both are due even if the LLP had no business during the year.
Audit requirements
An LLP must get its accounts audited if its turnover exceeds Rs 40 lakh or its contribution exceeds Rs 25 lakh in the financial year. Tax audit under the Income Tax Act applies separately based on turnover and profit criteria.
Tax and other annual compliance
- Income tax return, with tax audit where applicable
- Advance tax and TDS compliance
- GST returns if registered
- DIR-3 KYC for each designated partner holding a DIN or DPIN
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- Admission, resignation or change of partners: Form 4 within 30 days
- Changes to the LLP agreement: Form 3 within 30 days
- Change of registered office: Form 15
- Change in contribution: agreement amendment and filings
Consequences of missing deadlines
Late filings attract an additional fee for every day of delay. Persistent non-filing can lead to penalties on designated partners and to the ROC striking off the LLP, after which restoration requires a tribunal process.
Frequently asked questions
Is Form 8 required if the LLP made a loss?
Yes. Form 8 is mandatory every year regardless of profit, loss or activity. It records the LLP's financial position and a solvency declaration by the designated partners, and must be filed by 30 October.
Who signs Form 8 and Form 11?
Designated partners sign both forms with their DSC. Form 8 also requires certification by a practising professional in many cases, and audited accounts where the audit threshold applies.
Can a dormant LLP skip annual filings?
No. An LLP that exists on the register must file Form 8 and Form 11 every year. If it has no plans to operate, the partners can apply to close it under the strike-off process rather than accumulate late fees.
What is the late fee for LLP forms?
An additional fee is charged for each day the form is filed late, calculated per form. Because Form 8 and Form 11 are both annual, a year of delay on both can add up to a substantial amount.
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