What it is
Form 11 is the annual return: partner details, contribution and changes during the year.
Form 8 is the statement of account and solvency, with the LLP's financial position and a solvency declaration.
The LLP also files its income tax return, and a tax audit applies above the prescribed turnover limits.
Who it applies to
- Every LLP registered in India, from the financial year of incorporation, whether or not it has traded.
Documents required
- •Details of all partners and designated partners with contribution amounts
- •Statement of assets and liabilities and statement of income and expenditure
- •Audited financials where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh
- •DSC of two designated partners and certification by a practising professional
Step-by-step process
- 1
Compile partner and contribution data
Reconcile the partner register with the LLP agreement and any changes filed during the year in Form 3 or Form 4.
- 2
File Form 11 by 30 May
Certification by a practising Company Secretary is required where contribution exceeds ₹50 lakh or turnover exceeds ₹5 crore.
- 3
Finalise accounts
Prepare the statement of account and solvency; get an audit if the turnover or contribution thresholds are crossed.
- 4
File Form 8 by 30 October
Signed by two designated partners and certified by a CA, CS or CMA.
- 5
File the income tax return
31 July for non-audit LLPs and 31 October where an audit applies.
Fees and timeline
Government fees
Government filing fee is ₹50 – ₹200 depending on contribution. Late filing attracts ₹100 per day per form with no upper limit.
Typical timeline
Form 11 by 30 May; Form 8 by 30 October, each year.
Common mistakes and rejection reasons
- Not filing Form 3 for the LLP agreement or its amendments, leaving Form 11 data inconsistent.
- Assuming a dormant LLP is exempt — it is not, and the penalty accrues daily.
- Missing the audit threshold check and filing unaudited accounts where an audit was mandatory.
- Designated partner DIN deactivated for missing DIR-3 KYC, which blocks both filings.
Frequently asked questions
Does an LLP with no business need to file?
Yes. Form 11 and Form 8 are mandatory from the year of incorporation regardless of activity.
When is an LLP audit mandatory?
Where annual turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh.
Is the LLP late fee capped?
No. ₹100 per day per form continues to accrue until the form is filed.
Do it with help, or do the maths first
More in MCA & ROC
This guide is general information on public compliance procedures and is not professional advice for your specific facts. Government fees and timelines change; verify on the official portal before filing.