# LLP Annual Filing — Form 11 & Form 8

> Every LLP files Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October each year, even if it had no business. Its accounts must be audited if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. It also files an income tax return in ITR-5 — by 31 July, or 31 October if a tax audit applies. Late MCA filings cost ₹100 per day per form, with no upper cap.

Practice: Conversions, Changes & Closure — https://www.industax.com/services/business-changes/

Because the late fee runs per form per day without a ceiling, an LLP that skips two or three years can owe more in late fees than it ever earned. We file every year on a fixed calendar and, for LLPs with a backlog, clear the past years in sequence.

Form 8 is signed by the designated partners and certified by a practising CA, CS or CMA; it carries the solvency declaration and the accounts. Designated partners also file DIR-3 KYC where required.

## Key facts

| Item | Detail |
| --- | --- |
| Form 11 | Annual return — by 30 May |
| Form 8 | Statement of account and solvency — by 30 October |
| Audit | Turnover > ₹40 lakh or contribution > ₹25 lakh |
| ITR-5 | 31 July, or 31 October with tax audit |
| Late fee | ₹100 per day per form, no cap |

## Who needs this

- Every registered LLP, active or not
- LLPs with pending past filings
- Designated partners worried about penalties

## What's included

- Bookkeeping review and financial statements
- Audit coordination where applicable
- Form 11, Form 8 and ITR-5
- Compliance calendar and reminders

## Documents

- Bank statements and books of account
- Partner contribution details
- Previous year's filings

## Process

1. **Close books** — Accounts finalised and audited if required.
2. **File MCA** — Form 11 and Form 8 filed by their due dates.
3. **File tax** — ITR-5 filed and records archived.

## FAQs

### Does an LLP with no business need to file annual returns?

Yes. Form 11 and Form 8 are due every year for as long as the LLP is registered, even with nil transactions. An inactive LLP should consider closure to stop the obligations.

### What is the penalty for not filing LLP returns?

An additional fee of ₹100 per day for each form, with no maximum, plus possible penalties on the LLP and designated partners under the LLP Act. The Registrar can also strike off a defaulting LLP.

### Who certifies Form 8?

Form 8 is signed by the designated partners and certified by a practising chartered accountant, company secretary or cost accountant.

## Official sources

- Ministry of Corporate Affairs — MCA21 portal: https://www.mca.gov.in/
- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/business-changes/llp-annual-filing
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.