Form 11, Form 8, and ROC filings for LLPs explained.
LLP Compliance
Annual Compliance for LLPs in India
Every LLP — active or dormant — must file Form 11 and Form 8 each year under the LLP Act 2008, plus an income tax return. Late filing attracts Rs100/day per form with no cap. We track every deadline so you never pay a penalty.
What's Included
Form 11 — Annual Return (by 30 May)
Form 8 — Statement of Account & Solvency (by 30 October)
ITR-5 filing for the LLP
Statutory audit (if turnover > Rs40L or capital > Rs25L)
Tax audit under Section 63 (formerly section 44AB) (if applicable)
Update of LLP Agreement changes via Form 3 / Form 4
Designated Partner DIR-3 KYC once every three financial years, by 30 June; specified changes within 30 days; DSC renewal as needed
Our Process
STEP 1
Books & Audit
Finalise books; statutory audit if thresholds breached.
By 30 April
STEP 2
Form 11
File Annual Return on MCA portal.
By 30 May
STEP 3
Income Tax Return
File ITR-5 — non-audit by 31 July; audit by 31 October.
31 July / 31 October
STEP 4
Form 8
File Statement of Account & Solvency.
By 30 October
STEP 5
Agreement Updates
File Form 3 / 4 for any partner or LLP Agreement changes.
Within 30 days of change
Documents Required
- LLP Agreement and any amendments
- Bank statements for the full financial year
- Books of accounts — sales, purchase, expenses, capital
- Details of partners and contribution
- Audit report (if applicable)
- PAN, DSC and DPIN of designated partners
- Loan, deposit and related-party transaction details
Key Statutory References
| Item | Reference |
|---|---|
| Governing Act | LLP Act, 2008 |
| Form 11 | Annual Return — by 30 May (within 60 days of FY end) |
| Form 8 | Statement of Account — by 30 October (within 6 months) |
| Audit Threshold | Turnover > Rs40L OR contribution > Rs25L |
| Penalty | Rs100 per day per form — no cap |
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Related Services
Guides & Resources
Avoid strike-off and late fees with timely LLP filings.
Company secretarial services in Kochi
For local support, see Company secretarial services in Kochi at Regi Tom Antony & Associates.
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Book a 15-minute advisory call with Regi Tom Antony.