LLP Annual Filing: Form 11 by 30 May and Form 8 by 30 October — Fees, Penalties and Checklist

Every limited liability partnership files two returns with the Registrar each year: the annual return in Form 11 within 60 days of the close of the financial year (30 May for a 31 March year end), and the Statement of Account and Solvency in Form 8 within 30 days after the first six months of the next year (30 October). Late filing attracts an additional fee that rises with the delay and is higher for LLPs that are not small LLPs.

Sources checked: 20 October 2026

Facts checked on 20 October 2026 against the MCA instruction kits for LLP Form No. 11 and LLP Form No. 8, sections 58 and 63 of the Income-tax Act 2025 on incometaxindia.gov.in, and CBDT Circular No. 7/2026.

Key facts

Point	Form 11	Form 8
What it is	Annual return	Statement of Account and Solvency
Law	LLP Act 2008, section 35; LLP Rules 2009, rule 25(1)	LLP Act 2008, section 34(2) and (3); LLP Rules 2009, rule 24
Time limit	60 days from the financial year end	30 days from the end of six months of the financial year
Due date (31 March year end)	30 May	30 October
FY 2025-26 filing	Was due 30 May 2026	Due 30 October 2026
Normal fee	₹50 to ₹600 by contribution	Same scale
Late fee	1 to 50 times the normal fee	1 to 30 times the normal fee, plus a daily amount beyond 360 days
Processing	Straight-through; no resubmission	Straight-through; no resubmission

What is Form 11 and when is it due?

Form 11 is the LLP's annual return. The MCA instruction kit says it is filed under section 35 of the LLP Act 2008 read with rule 25(1) of the LLP Rules 2009, and that every LLP must file it within 60 days of the closure of its financial year. For a year ending 31 March, the last day is 30 May.

The return reports the LLP's details, its partners and designated partners, any body corporate partners, any compounding of offences, and turnover and contribution. The contribution figure in Form 8 should match the contribution shown in Form 11 for the same year, so prepare both from one set of numbers.

Form 11 is processed in straight-through mode and taken on record electronically. The kit says there is no provision for resubmission, so check every field before you pay.

What is Form 8 and when is it due?

Form 8 is the Statement of Account and Solvency. The kit says it is filed under section 34(2) and (3) of the LLP Act read with rule 24. The time limit is 30 days from the end of six months of the financial year, that is, from 30 September, so the due date is 30 October.

Part A is the statement of solvency; the form also carries the statement of accounts. The kit's signing rules:

• Digital signatures of at least two designated partners (or an authorised representative for a foreign LLP).
• Certification by a chartered accountant, company secretary or cost accountant in whole-time practice.
• Auditor's certificate where the LLP's accounts are audited. Under rule 24(8) of the LLP Rules 2009, an LLP whose turnover does not exceed ₹40 lakh or whose contribution does not exceed ₹25 lakh need not get its accounts audited (its partners may still choose to); so audit is compulsory only when both limits are crossed. Otherwise a designated partner certifies.

For FY 2025-26, Form 8 is due on 30 October 2026, ten days from the date of this article.

What do the fees and late fees come to?

Normal fee. Both kits use the same contribution-based scale: ₹50 for contribution up to ₹1 lakh, then ₹100, ₹150, ₹200 and ₹400 for the middle bands, and ₹600 above ₹1 crore.

Additional fee for delay. The kits show multiples of the normal fee. A small LLP (as defined in section 2(1)(ta) of the LLP Act) pays the lower column.

Delay	Small LLP	Other LLPs
Up to 15 days	1 times	1 times
15 to 30 days	2 times	4 times
30 to 60 days	4 times	8 times
60 to 90 days	6 times	12 times
90 to 180 days	10 times	20 times
180 to 360 days	15 times	30 times
Beyond 360 days (Form 11 kit)	25 times	50 times
Beyond 360 days (Form 8 kit)	15 times plus ₹10 a day	30 times plus ₹20 a day

Example: an LLP that is not a small LLP, with contribution of ₹8 lakh (normal fee ₹150), files Form 8 50 days late. The additional fee from the table is 8 times the normal fee, ₹1,200, plus the ₹150 normal fee. The figures are worked from the kit's tables for illustration; the MCA portal calculates the actual fee when you file.

Both kits note that fees are "subject to changes" under the Act, rules or notifications. This article does not assume any 2026 waiver; when MCA grants relief it issues a General Circular on mca.gov.in.

How does income tax fit in?

An LLP is a separate taxpayer and its tax filings follow the Income-tax Act, not the LLP Act.

• No presumptive tax for general business or professions. Section 58 of the Income-tax Act 2025 limits the presumptive schemes for general business and for professions to individuals, HUFs (business only) and firms "other than a limited liability partnership". The goods-carriage scheme in the same section is open to any assessee owning ten or fewer goods carriages. Outside that case, an LLP keeps regular books.
• Tax audit. Section 63 applies to every person carrying on business or profession, including an LLP, once turnover exceeds ₹1 crore (₹10 crore where cash receipts and payments are each within 5%) or professional receipts exceed ₹50 lakh. See tax audit limits for MSMEs.
• FY 2025-26 dates. CBDT Circular No. 7/2026 extended the audit report date for assessment year 2026-27 to 21 October 2026, and the return date for audit cases to 21 November 2026.

Checklist for the annual filings

1. Close the books for the year to 31 March and finalise the statement of accounts.
2. Confirm contribution for each partner, and use the same figure in Form 8 and Form 11.
3. Check partner and designated partner details, DPINs and digital signatures, and confirm no partner-change filing is pending, which can block Form 11.
4. Decide who certifies Form 8: the LLP's auditor if its accounts are audited (compulsory when turnover exceeds ₹40 lakh and contribution exceeds ₹25 lakh, rule 24(8)), otherwise a designated partner, plus the practising professional's certification.
5. Check whether the LLP is a small LLP under section 2(1)(ta) of the LLP Act, so you know which late-fee column would apply if a filing slips.
6. File Form 11 by 30 May and Form 8 by 30 October.
7. Keep the SRNs and challans with the year's records.
8. Diarise the income-tax dates separately, including any tax audit.

Common mistakes

• Filing Form 8 by 30 May. Form 8 is due on 30 October; it is Form 11 that is due on 30 May.
• Different contribution figures in Form 8 and Form 11.
• Expired digital signatures of designated partners on the due date.
• Assuming the small-LLP rate applies. Check the definition in section 2(1)(ta) before reading the fee table.
• Treating the LLP like a partnership firm for tax. LLPs cannot use the presumptive schemes for general business or professions (only the goods-carriage scheme is open to them).
• Leaving the Form 8 certificate to the last week. The certifying professional, and the auditor where the accounts are audited, needs the finalised accounts before signing, so start in September.

What to do now

If your LLP has not yet filed Form 8 for FY 2025-26, the due date is 30 October 2026: arrange the certification and partner signatures now. If Form 11 for the year was missed in May, file it as soon as possible, as the additional fee grows with each band. The compliance calendar lists recurring dates, and proprietorship vs LLP vs private limited compares the yearly workload of each structure.

For help with LLP filings and the annual compliance plan, ask our expert team or book a consultation.