LLP due dates
| Form | What it covers | Due |
|---|---|---|
| Form 11 | Annual return: partners, their contributions and changes during the year | 30 May (within 60 days of the year end) |
| Form 8 | Statement of account and solvency, signed by the designated partners | 30 October (within 30 days after six months from the year end) |
| ITR-5 | Income tax return of the LLP | 31 October if a tax audit applies; otherwise 31 July, unless extended |
| DIR-3 KYC Web | KYC of designated partners | Once every three financial years, by 30 June |
For FY 2025-26, Form 11 was due on 30 May 2026 and Form 8 is due on 30 October 2026.
Late fees
Each form late attracts an additional fee of ₹100 a day, with no upper limit. Two forms a year means ₹200 a day for an LLP that has fallen behind. Separate penalties can apply to the LLP and its designated partners under sections 34 and 35 of the LLP Act, 2008. Calculate your figure.
Does your LLP need an audit?
Accounts must be audited if the LLP's turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh in the year. Below those limits the designated partners can certify the accounts. A tax audit is a separate test under the Income-tax law.
What we need from you
- Books of account or financial statements for the year, audited where required
- Details of any change in partners or contributions
- DSC of two designated partners
Questions we are asked
Our LLP did no business this year. Do we still file?
Yes. Form 8 and Form 11 are due every year until the LLP is closed. If it will stay inactive, closing it with Form 24 stops the yearly cost.
We missed several years of LLP filings. Can you help?
Yes. We file the pending years in order and give you the additional fee upfront. See overdue filings.
Can we close the LLP instead?
An LLP that has not carried on business for a year or more can apply to be struck off in Form 24. Pending returns are usually filed first. See closing a company or LLP.