LLP Annual Filing

Last updated: 14 Oct 2026

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: ₹100/day per form. 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.

LLP Annual Filing is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in statutory compliance and corporate restructuring, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: Companies Act 2013, Companies (Management and Administration) Rules 2014 Official References: MCA Filing ↗ · Companies Act ↗

Regulatory Framework

Regulatory basis: Companies Act, 2013 — Sections 92 (Annual Return), 137 (Financial Statements), 139 (Auditor), 149 (Directors), 173 (Board Meetings).

LLP Annual Filing Deadlines

FormPurposeDue DatePenalty
Form 8Statement of Account & SolvencyOctober 30₹100/day (no cap)
Form 11Annual ReturnMay 30₹100/day (no cap)
ITR-5Income Tax ReturnJuly 31 / Oct 31Section 234F late fee
GSTR-9GST Annual ReturnDecember 31₹200/day (capped ₹5,000)

People Also Ask

What happens if ROC annual filing is late?

Penalty of ₹100/day per form (AOC-4 and MGT-7 separately) with no maximum cap. Persistent non-filing can lead to company strike-off and director disqualification under Section 164(2).

Is statutory audit mandatory for all companies?

Yes for all companies registered under the Companies Act, 2013. For LLPs: only if turnover exceeds ₹40 lakhs or contribution exceeds ₹25 lakhs.

How Virtual Auditor Delivers This Differently

Our compliance management platform tracks every statutory deadline across all your entities — board meetings, AGM, ROC filings, tax returns, GST returns, TDS deposits. Automated reminders sent 30, 15, and 7 days before each deadline. No penalty surprises.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

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.

Recent Engagement — How We Helped

Context: a group of 4 co-founders launching an AI-powered fintech startup in Bangalore.

Challenge: The founders needed to incorporate quickly to sign a term sheet with an angel investor, but had complex requirements — one NRI director, customised Articles of Association with vesting clauses, and simultaneous DPIIT startup recognition for tax benefits.

Our approach: We handled end-to-end incorporation using SPICe+ (INC-32), securing DSC for all 4 directors including the NRI (using foreign address attestation), drafted customised MOA/AOA with founder vesting and anti-dilution provisions, and filed DPIIT recognition immediately post-incorporation.

Outcome: Certificate of Incorporation received in 6 working days. PAN/TAN/GST registration allotted simultaneously through SPICe+. DPIIT recognition approved within 48 hours of incorporation. The angel round closed within 3 weeks of engagement.

When Is LLP Annual Filing 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:

PAN card and Aadhaar of all proposed directors/partners/members, passport-size photographs, proof of registered office address (rent agreement + NOC + utility bill, or ownership proof), Digital Signature Certificate (DSC) for all directors/designated partners, Director Identification Number (DIN) or application for allotment, draft constitutional document (MOA/AOA/LLP Agreement/Trust Deed), declaration and consent from directors/partners (Form INC-9/DIR-2), and professional certificate from a practicing CA/CS/Advocate.

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: Certificate of Registration/Incorporation from the relevant authority, PAN and TAN allotment (where applicable), certified copies of constitutional documents (MOA/AOA/LLP Agreement/Trust Deed), digital copies of all filed forms with acknowledgment receipts, and a post-registration compliance checklist with due dates for the first year.

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

Updated for FY 2025-26

This service page reflects the latest regulatory requirements as of March 2026, incorporating changes from the Union Budget 2025, 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.

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.

Step-by-Step Process

2

Step 2

Get accounts audited (if threshold crossed)

3

Step 3

Designated partners sign Form 8

4

Step 4

File Form 8 by October 30

5

Step 5

Prepare and file Form 11 by May 30

6

Step 6

File Income Tax Return by due date

Which laws govern this service? — Company law

The statutory provisions this service is delivered under, linked to the official text:

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.

Frequently Asked Questions

When is Form 8 due?

Within 30 days from end of 6 months of FY = October 30 for March year-end LLPs.

When is Form 11 due?

Within 60 days from FY end = May 30 for March year-end LLPs.

Is LLP audit needed for annual filing?

Only if turnover >₹40 lakhs OR contribution >₹25 lakhs. Below both: file Form 8 based on books maintained by partners.

What are the annual filings for an LLP?

Form 8 (Statement of Account and Solvency): within 30 days of 6 months from year-end (by October 30 for March year-end). Form 11 (Annual Return): within 60 days of year-end (by May 30). Income Tax Return: by July 31 or October 31.

What is the penalty for late LLP filing?

Form 8 and Form 11: ₹100 per day per form. No cap. Example: 6 months delay = ₹180 × ₹100 × 2 = ₹36,000. After 2 years of non-filing: RoC can initiate strike-off proceedings.

Is audit required for LLP annual filing?

Only if turnover exceeds ₹40 lakhs OR partner contribution exceeds ₹25 lakhs. Below thresholds: prepare accounts and file statements without audit. This is LLP major compliance advantage.

Can LLP annual filing be done without CA?

Form 8 and Form 11 can be self-filed. But Statement of Account requires proper accounting. If audit is required: CA must sign. We recommend professional preparation to avoid errors that attract RoC scrutiny.

What happens if LLP does not file for 2 years?

RoC initiates strike-off proceedings. LLP name appears on strike-off list. Partners remain liable for debts and penalties even after strike-off. DINs/DPINs may face restrictions. File all pending returns immediately.

What must our company or LLP file, when, and who will handle it?

A company holds its annual general meeting within six months of the year end (by 30 September; the first AGM within nine months), files its financial statements in Form AOC-4 within 30 days of the AGM, and files its annual return in Form MGT-7 or MGT-7A within 60 days of the AGM. Event-based forms are filed as things happen, for example auditor appointment (ADT-1) and changes in directors (DIR-12). An LLP files its Statement of Account and Solvency (Form 8) by 30 October and its annual return (Form 11) by 30 May. We prepare a compliance calendar for your entity, collect the signed financial statements and minutes, file the forms and send you the filed copies. Your board remains responsible for approving the accounts and holding the meetings.

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