Every Limited Liability Partnership (LLP) registered in India is required to comply with annual filing requirements prescribed under the Limited Liability Partnership Act, 2008. Regardless of whether the LLP has conducted business, earned revenue, or remained inactive during the year, annual filings are mandatory.
The two most important annual compliance forms for LLPs are:
Failure to file these forms on time can result in substantial penalties and compliance issues with the Ministry of Corporate Affairs (MCA).
This guide explains the due dates, applicability, filing requirements, penalties, and compliance checklist for FY 2025-26.
Form 11 is the Annual Return of an LLP.
It contains information such as:
The purpose of Form 11 is to update MCA regarding the LLP's structure and partner details.
For the Financial Year 2025-26:
Form 11 must be filed every year irrespective of:
✔ Revenue earned
✔ Business activity conducted
✔ Profit or loss incurred
Even dormant LLPs must file Form 11.
Form 8 is the Statement of Account and Solvency.
This form contains:
It confirms that the LLP can meet its obligations and provides financial information to MCA.
For the Financial Year 2025-26:
Form 8 is filed after the close of the financial year and includes financial information relating to FY 2025-26.
| Compliance | Form | Due Date |
|---|---|---|
| Annual Return | Form 11 | 30 May 2026 |
| Statement of Account & Solvency | Form 8 | 30 October 2026 |
| Income Tax Return | ITR-5 | 31 July 2026* |
| Tax Audit Cases (if applicable) | ITR-5 | As notified by CBDT |
*Subject to extensions announced by the Income Tax Department.
Every LLP registered under the LLP Act must file Form 11, including:
There is no exemption merely because the LLP did not operate during the year.
Every LLP must file Form 8 annually.
This includes LLPs that:
The filing requirement applies as long as the LLP remains registered.
Generally, the following details are required:
The designated partners declare that the LLP can meet its liabilities and obligations.
An LLP is generally required to get its accounts audited if:
₹40 lakh
OR
₹25 lakh
(Subject to applicable provisions and amendments.)
Where audit is applicable, audited financial statements should be considered while preparing Form 8.
One of the strictest compliance provisions under the LLP Act is the late filing fee.
This fee continues until the form is filed.
If Form 11 is delayed by 100 days:
₹100 × 100 days = ₹10,000
The penalty keeps increasing without an upper cap until filing is completed.
Failure to file Form 8 and Form 11 may lead to:
Even LLPs with no transactions must file Form 8 and Form 11.
Changes in partners should be updated through relevant MCA forms before annual filing.
Contribution reported in MCA records should match LLP documents and accounts.
Many LLPs wait until the due date and face filing delays.
Audit thresholds should be reviewed every year.
Timely filing helps:
✔ Maintain good compliance status
✔ Avoid penalties
✔ Improve credibility with banks and investors
✔ Facilitate funding and business expansion
✔ Prevent MCA notices
TAXAJ provides:
Our experts ensure timely filings and help LLPs avoid unnecessary penalties.
Form 8 and Form 11 are mandatory annual compliance requirements for every LLP in India. For FY 2025-26:
Even LLPs with no business activity must complete these filings. Since late filing attracts an additional fee of ₹100 per day per form, timely compliance is essential to avoid unnecessary costs and maintain a clean compliance record.
Businesses should prepare financial records well in advance and monitor all MCA deadlines to ensure smooth LLP compliance.