LLP Annual Filing

LLP annual filing: Every LLP must file Form 8 (Statement of Account & Solvency) within 30 days from the end of 6 months of the financial year (by October 30 for March year-end), and Form 11 (Annual Return) within 60 days from the end of the financial year (by May 30 for March year-end). Late filing: additional fee per day under the LLP Rules fee table (lower rate for small LLPs), and penalty under sections 34(5)/35(2) of ₹100 a day capped at ₹1 lakh for the LLP and ₹50,000 per designated partner. Virtual Auditor manages LLP annual compliance with deadline tracking. Quick Answer: LLP Annual Filing — LLP annual filing. Form 8 (Statement of Account) and Form 11 (Annual Return) with RoC. Penalty avoidance. By CA firm.

What is LLP Annual Filing?

Regulatory Framework

Regulatory basis: Limited Liability Partnership Act, 2008 — Section 34 (Statement of Account and Solvency, Form 8, by 30 October), Section 35 (Annual Return, Form 11, by 30 May), and rule 24 of the LLP Rules, 2009 (audit required where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh).

LLP Annual Filing Deadlines

Step-by-Step Process

Step 1

Prepare Statement of Account and Solvency

Step 2

Get accounts audited (if threshold crossed)

Step 3

Designated partners sign Form 8

Step 4

File Form 8 by October 30

Step 5

Prepare and file Form 11 by May 30

Step 6

File Income Tax Return by due date

Virtual Auditor vs Self-Filing vs Online Aggregators

When it comes to llp annual filing, you have three choices: self-filing through government portals, using an online aggregator, or engaging a qualified CA firm like Virtual Auditor. Self-filing saves fees but risks errors that trigger notices and penalties. Online aggregators offer low-cost templated services but lack the expertise to handle complications. Virtual Auditor provides practitioner-level expertise with personalised attention — every engagement is supervised by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), ensuring accuracy, regulatory compliance, and strategic advisory that goes beyond mere filing.

When This Service Is Not Required

LLP annual filing exemption is not available for active LLPs — every LLP must file Form 8 and Form 11 annually regardless of revenue or activity level. The only exception is when the LLP has applied for strike-off and the application is pending. Non-filing attracts Rs 100/day penalty per form (no maximum cap). LLPs that have not filed for 2 consecutive years risk being flagged for striking off by ROC.

If you are unsure whether your situation requires llp annual filing, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the llp annual filing process:

Statement of Account and Solvency for Form 8 (balance sheet and income and expenditure statement, with the audit report where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh), details of partners and their contributions for Form 11, the LLP agreement and any supplementary agreements, DSC of a designated partner, and the certification of a practising company secretary for Form 11 where turnover exceeds ₹5 crore or contribution exceeds ₹50 lakh.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What You Receive

Upon completion of the llp annual filing engagement, you will receive: the filed Form 11 (annual return) and Form 8 (statement of account and solvency) with SRNs and payment challans, the designated partners' DIR-3 KYC confirmations, digital copies of all filed forms with acknowledgment receipts, and the compliance calendar for the next financial year (Form 11 by 30 May, Form 8 by 30 October).

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Updated for FY 2026-27

This service page reflects the regulatory requirements as of November 2026, incorporating the Income-tax Act, 2025 (in force from 1 April 2026), the Finance Act, 2026, the GST notifications and circulars of October–November 2026, recent MCA notifications, CBDT/CBIC circulars and RBI master directions applicable to llp annual filing. Virtual Auditor continuously monitors regulatory updates to ensure all advice and filings are current.

Why Choose a CA Firm Over Self-Filing or Aggregators?

Self-filing through government portals is an option for straightforward cases, but it carries risks — incorrect classification, missed deductions, or procedural errors that can trigger notices and penalties. Online aggregators offer low prices but use templated approaches without understanding your specific regulatory situation. Virtual Auditor provides practitioner-grade expertise: every engagement is handled by qualified professionals (FCA, ACS, CFE, IBBI RV) who understand the regulatory nuances, anticipate complications, and provide ongoing support beyond the filing.

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.