01What does an LLP have to file every year?
An LLP files Form 11, the annual return, and Form 8, the statement of account and solvency, with the Registrar of Companies. It also files its income tax return, usually ITR-5.
02Due dates at a glance
- Form 11, annual return: 30 May
- Form 8, statement of account and solvency: 30 October
- Income tax return: 31 July, or 31 October if the accounts are audited
03What is the penalty for late filing?
The late fee for each LLP form is ₹100 per day, with no upper cap, until the form is filed. Two forms filed a year late can cost tens of thousands of rupees, even if the LLP earned nothing.
04Does an LLP need an audit?
An LLP must get its accounts audited if its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh. Below that, an audit is not mandatory under the LLP Act, though a tax audit may still apply.
05Other things to keep current
- Partner KYC for designated partners
- Changes in partners or registered office, filed within the prescribed time
- The LLP agreement and any amendments
06How we can help
We prepare the accounts, file Form 8 and Form 11 and the return, and remind you ahead of every date. See our annual compliance for LLP service, or book a free consultation.
This guide is general information based on Indian law as understood in October 2026. Rules, fees and due dates change, so confirm current requirements with a qualified Chartered Accountant before you act. It is not professional advice.