Quick answer
What is LLP annual filing and when is it due?
LLP annual filing is the yearly submission of Form 11 (annual return) and Form 8 (statement of account and solvency) on the MCA portal. For FY 2025-26, Form 11 was due on 30 May 2026 and Form 8 is due on 30 October 2026. Late forms attract an additional fee for every day of delay.
- Form 11 within 60 days of year end: 30 May
- Form 8 within 30 days after six months: 30 October
- Required even with zero turnover
- Audit needed above ₹40 lakh turnover or ₹25 lakh contribution
- Act penalty up to ₹1 lakh for the LLP
Who needs LLP annual filing?
Every limited liability partnership registered under the LLP Act, 2008 must file Form 11 and Form 8 for each financial year it exists, whether or not it traded. The duty lasts until the LLP is formally struck off, so a dormant LLP keeps adding late fees every year it stays silent.
In Delhi we mostly see three kinds of LLP owners asking for help:
- Professional firms and consultants that chose an LLP for limited liability and now need yearly accounts signed.
- Small traders and manufacturers, from Wazirpur to Okhla, whose partner contribution or turnover has crossed the audit line without anyone noticing.
- Inactive LLPs set up for a project that never started, where the partners now want to either catch up or shut it down.
If you are still choosing a structure, our guide to LLP registration covers FiLLiP and Form 3, the agreement filing that comes before the annual cycle begins.
What is LLP Form 11?
LLP Form 11 is the annual return. It reports the LLP's partners and designated partners, their contribution, and any changes during the year. It must be filed within 60 days of the close of the financial year, which makes 30 May the due date for a year ending 31 March.
Form 11 does not carry the accounts. It is a snapshot of who owns and runs the LLP. Designated partners sign it with their DSCs. Larger LLPs, measured by turnover and partner contribution under rule 25 of the LLP Rules, also need it certified by a company secretary in practice; we check which side of that line you are on before preparing the form.
Need help with LLP annual filing (Form 8 and Form 11)? Talk to a chartered accountant in Delhi today. First call is free.
What is LLP Form 8?
LLP Form 8 is the statement of account and solvency. It combines a declaration by the designated partners on whether the LLP can pay its debts with the year's balance sheet and income and expenditure figures. It is due within 30 days after six months from year end, so 30 October.
Form 8 is where most mistakes happen, because it depends on the year's books being closed and, where needed, audited. A solvency declaration signed without looking at the figures can put the designated partners in a difficult position later, so we only prepare the solvency declaration once the accounts are final.
LLP annual filing dates and fees for FY 2025-26
The two LLP returns follow fixed dates linked to the 31 March year end. The government fee for each form depends on the partners' total contribution, and late filing adds a fee that grows with the delay.
| Item | What it covers | Due date or rule |
|---|---|---|
| Form 11 | Annual return: partners, contribution, changes | 30 May 2026 |
| Form 8 | Statement of account and solvency | 30 October 2026 |
| Normal MCA fee | Charged per form | Depends on total contribution; shown on the MCA portal |
| Additional fee for late filing | Added to the normal fee, per form | A multiple of the normal fee that rises with the delay (since 1 April 2022); lower multiples for small LLPs |
| Income tax return of the LLP | Separate filing with the Income Tax Department | Due date depends on whether a tax audit applies |
Due dates: MCA Form 11 page and Form 8 instruction kit. Additional-fee structure as reported by TaxGuru and others; MCA's LLP FAQs describe fees as multiples of the normal fee. Checked 10 November 2026.
Does an LLP need an audit before filing Form 8?
An LLP's accounts must be audited when its turnover in the year exceeds ₹40 lakh or the partners' contribution exceeds ₹25 lakh, under rule 24(8) of the LLP Rules, 2009. Below both limits, the designated partners can certify the accounts themselves.
The audit has to be carried out by a practising chartered accountant. Audit and filing are separate steps: the auditor signs the accounts, and then Form 8 is prepared from them. If your LLP needs both, we coordinate the auditor's timeline with the 30 October date so Form 8 is not held up. For bookkeeping through the year, see our accounting services in Delhi.
| Situation | Form 8 | Form 11 |
|---|---|---|
| Turnover up to ₹40 lakh and contribution up to ₹25 lakh | Accounts certified by designated partners | Designated partners sign |
| Turnover above ₹40 lakh or contribution above ₹25 lakh | Accounts audited by a practising CA | Designated partners sign |
| Larger LLPs under rule 25 thresholds | As above | Company secretary in practice certifies |
Audit limits as reported consistently by ClearTax and Lawrbit, checked 10 November 2026. Sources differ on how the rule 25 turnover and contribution tests combine, so we confirm it for each LLP.
Which documents are needed for LLP annual filing?
For LLP annual filing we need the year's closed books or audited accounts, partner and contribution details as at year end, any changes in partners during the year, and working DSCs for two designated partners. Send scans; originals stay with you.
| Document | Used for |
|---|---|
| LLPIN and login details on the MCA portal | Pre-filling both forms |
| Partner list with contribution at 31 March | Form 11 |
| Details of partners who joined or left during the year | Form 11 |
| Balance sheet and income and expenditure account | Form 8 |
| Auditor's report, where an audit applies | Form 8 attachment |
| Valid DSCs of designated partners | Signing both forms |
Checklist prepared by CA in Delhi from the form requirements, November 2026.
What are the penalties for late LLP annual filing?
Late LLP returns cost money in two ways. The MCA portal charges an additional fee on each late form, and the LLP Act separately provides a penalty of ₹100 per day for the LLP and its designated partners, capped at ₹1 lakh for the LLP and ₹50,000 for each designated partner.
The penalty structure under sections 34 and 35 came in with the LLP (Amendment) Act, 2021, effective 1 April 2022, as summarised by Khaitan & Co. The same amendment replaced the old flat ₹100-a-day additional fee with fee multiples. Many websites still quote the old figure.
Two practical points from catch-up work: file the oldest year first, because each year's forms build on the previous one; and expect the portal to want old additional fees settled before newer forms go through. A long-dormant LLP with no plans may be cheaper to close than to revive; our page on LLP closure explains that route.
How we handle LLP annual filing: step by step
Most LLPs we file for need two touchpoints a year, one in May and one in October. A typical cycle looks like this:
- 1
Status check
We pull the LLP's master data and filing history from the MCA portal and list anything pending from earlier years.
- 2
Form 11 in May
We confirm partners and contribution, prepare Form 11, get DSC signatures and file before 30 May.
- 3
Books and audit
Your accounts are closed; where the audit limits are crossed, a practising CA audits them.
- 4
Form 8 in October
We prepare the solvency statement and accounts, review them with the designated partners and file before 30 October.
- 5
Records and reminders
You get the filed forms, challans and SRNs, and reminders for next year's dates.
Who handles LLP annual filing at CA in Delhi?
LLPs registered in Delhi file with ROC Delhi, but every step happens online, so you never need to visit the Registrar. Our Netaji Subhash Place team passes LLP work to the listed firm whose services include ROC compliance, Moneymji, or to a partner professional where an audit or CS certification is needed.
You can compare all listed firms on our page of chartered accountant firms in Delhi, or search for an accountant near you if you want monthly bookkeeping too. Partners based around Pitampura, Rohini or Shalimar Bagh can drop documents at the office near Pitampura. You get a fixed quote before work starts, covering how many years and forms are pending.
Frequently asked questions
Is LLP annual filing required if the LLP had no business?
Yes. Form 11 and Form 8 are due for every financial year from incorporation until the LLP is struck off, whatever its turnover. A nil-turnover LLP still files a statement of account and solvency showing its position. Ignoring a dormant LLP is the most common reason Delhi partners come to us with several years of fees to clear.
What is the due date of LLP Form 11 for FY 2025-26?
Form 11 for the year ended 31 March 2026 was due on 30 May 2026, which is 60 days after year end. If it has not been filed yet, it can still go in with an additional fee, and the sooner it is filed the smaller that fee will be.
What is the due date of LLP Form 8 for FY 2025-26?
Form 8 for the year ended 31 March 2026 is due on 30 October 2026, 30 days after the end of six months from year end. If your LLP missed it, file as soon as the accounts are ready. Each extra day pushes the LLP into a higher fee slab over time.
What is the difference between Form 8 and Form 11?
Form 11 is the annual return about people: partners, designated partners and contribution. Form 8 is about money: the solvency declaration, balance sheet and income and expenditure account. Form 11 comes first, in May; Form 8 follows in October once the books are closed.
Is the late fee for LLP forms still ₹100 per day?
No. From 1 April 2022 the additional fee is a multiple of the normal filing fee, and the multiple rises as the delay grows, with lower multiples for small LLPs. Pages quoting a flat ₹100 a day describe the older rule. The LLP Act penalty of ₹100 per day, capped, is a separate matter.
Does every LLP need an audit?
No. Audit is required only where turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh in the year. Smaller LLPs have their accounts certified by the designated partners. If you are close to either limit, we check the figures before deciding, because a missed audit cannot be fixed by refiling the form alone.
Can a partner sign LLP forms without a DSC?
No. Both forms are signed digitally on the MCA portal, so at least the signing designated partners need valid DSCs. An expired DSC is one of the most common causes of last-minute delays in late October, so check expiry dates in September.
Can old LLP filings be completed in one go?
Usually yes. We list every missed Form 11 and Form 8, prepare accounts for each open year, and file them in date order with the fees the portal calculates. Where the LLP has no future, we compare that cost with closing it before you decide.
Is an LLP's income tax return part of annual filing?
It is a separate filing with the Income Tax Department, but it uses the same accounts, so we plan them together. The ITR due date depends on whether a tax audit applies. Our income tax return filing page covers the forms and dates.