LLP ANNUAL COMPLIANCE

Llp Annual Compliance Registration

Stay MCA-compliant under the LLP Act, 2008. Form 11 (Annual Return) by 30 May, Form 8 (Statement of Accounts & Solvency) by 30 October, DIR-3 KYC for designated partners and ITR-5 . Avoid ₹100/day penalties with no cap.

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Form 11 · Form 8Core MCA Filings
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SAMPLE

LLP Incorporation Certificate

Ministry of Corporate Affairs (MCA) — sample LLP certificate of incorporation

Illustrative sample. Your official certificate is issued after approval.

01 Form 11 by 30 May Annual Return under Section 34 — partner details, contribution, business summary
02 Form 8 by 30 Oct Statement of Accounts & Solvency under Section 35 — financial position and solvency
03 DIR-3 KYC by 30 Sep Mandatory for every designated partner with DIN; miss it and DIN can be deactivated
04 No Board / AGM Unlike companies, LLPs do not need board meetings, AGM or statutory registers
OVERVIEW

What is LLP Annual Compliance?

LLP annual compliance is the mandatory set of filings every Limited Liability Partnership in India must complete each financial year under the LLP Act, 2008 — including Form 11 (Annual Return), Form 8 (Statement of Accounts & Solvency), DIR-3 KYC for designated partners and ITR-5 income tax return.

Under Sections 34 and 35, every LLP must file Form 11 with the ROC by 30 May and Form 8 by 30 October. Designated partners with DIN must file DIR-3 KYC by 30 September. ITR-5 is due by 31 July (non-audit) or 31 October (if audit applies). There are no exemptions for dormant or zero-turnover LLPs. Late filing of Form 11 or Form 8 attracts ₹100 per day per form with no upper cap.

Governing Law LLP Act, 2008 (Ss. 34, 35)
Regulator ROC · MCA (mca.gov.in)
Key Forms Form 11 · Form 8 · DIR-3 KYC · ITR-5
Late Fee ₹100/day per form (no cap)
COMPLIANCE CHECKLIST

Key Annual Obligations

Filing Form Due Date Penalty (Indicative)
Annual Return Form 11 30 May ₹100/day, no cap
Statement of Accounts Form 8 30 October ₹100/day, no cap
Partner KYC DIR-3 KYC 30 September ₹5,000 + DIN deactivation
Income Tax Return ITR-5 31 Jul / 31 Oct ₹5,000–₹10,000 (late)
Tax Audit (if applicable) 3CA/3CB–3CD 30 September As per IT Act
GST (if registered) GSTR-1 / 3B / 9 Monthly / Annual ₹50–₹200/day
CORE MCA FORMS

Form 11 vs Form 8

11

Form 11 — Annual Return

Partner details, capital contribution, registered office, business activities and compliance status. Due by 30 May. Digitally signed by a designated partner; professional certification if turnover/contribution thresholds are crossed.

08

Form 8 — Statement of Accounts & Solvency

Assets, liabilities, income, expenditure and solvency declaration. Due by 30 October. Certified as required and signed by designated partners.

KYC

DIR-3 KYC

Annual KYC for every designated partner holding a DIN. Due by 30 September. Miss it and DIN can be deactivated (₹5,000 to reactivate).

ITR

ITR-5

Income tax return for LLPs. Due 31 July (no audit) or 31 October (with audit). Separate from MCA filings but part of annual compliance.

COMPLIANCE CALENDAR

Key Due Dates (FY Ending 31 March)

30 May — Form 11

File Annual Return on MCA V3. Start early so partner and contribution data is complete.

31 July — ITR-5 (Non-Audit)

File income tax return if tax audit is not applicable.

30 September — DIR-3 KYC & Tax Audit

DIR-3 KYC for all designated partners with DIN. Tax audit report (if applicable) by same date.

30 October — Form 8

File Statement of Accounts & Solvency. Ensure books and solvency statement are ready.

31 October — ITR-5 (Audit)

File ITR-5 if tax audit applies.

31 December — GSTR-9 (If Applicable)

GST annual return if the LLP is GST-registered and required to file GSTR-9.

PENALTIES

Cost of Missing Deadlines

Default Consequence (Indicative)
Late Form 11 or Form 8 ₹100 per day per form — no upper cap (can exceed ₹36,500 per form per year)
Both forms late ₹200 per day combined; large cumulative cost over months/years
Missed DIR-3 KYC DIN deactivation; ₹5,000 late fee to reactivate; blocks MCA filings
Prolonged non-filing Possible strike-off by ROC; restoration via NCLT is costly and time-consuming
WHY CHOOSE US

Why Corporate Mart for LLP Compliance?

01

Form 11 & Form 8 on Time

We prepare and file both core MCA forms before 30 May and 30 October so you avoid uncapped ₹100/day fees.

02

DIR-3 KYC Covered

All designated partners’ KYC tracked and filed by 30 September to keep DINs active.

03

ITR-5 & Tax Support

Income tax return support aligned with audit status (31 Jul or 31 Oct) so MCA and IT compliance stay in sync.

04

Calendar & Notices

Deadline tracking and support for MCA notices so compliance stays under control year-round.


Form 11 (30 May) → DIR-3 KYC (30 Sep) → Form 8 (30 Oct) → ITR-5
FAQ

Frequently Asked Questions

30 May each year (within 60 days from the close of the financial year for a March 31 year-end). Late filing attracts ₹100 per day with no cap.

30 October each year. Late filing attracts ₹100 per day with no cap.

No. Unlike private limited companies, LLPs are not required to hold board meetings or an Annual General Meeting, or to maintain the same set of statutory registers.

Yes, for every designated partner who holds a DIN. It must be filed by 30 September. Missing it can lead to DIN deactivation and a ₹5,000 late fee.

₹100 per day per form with no upper limit. Both forms late means ₹200 per day. Prolonged non-filing can lead to strike-off by the ROC.

31 July if tax audit is not applicable; 31 October if tax audit applies. Confirm current Income Tax due dates for the relevant assessment year.

No. Every LLP must file Form 11 and Form 8 each year, including those with zero turnover or dormant status (subject to any specific notification for newly incorporated LLPs in a given year).

Form 11 is the Annual Return (partners, contribution, activities) due 30 May. Form 8 is the Statement of Accounts & Solvency (financial position) due 30 October.

FILE BEFORE 30 MAY & 30 OCTOBER

LLP Compliance Without the ₹100/Day Penalty.

Comprehensive support: Form 11, Form 8, DIR-3 KYC, ITR-5 support and deadline tracking. No board meetings or AGM required — but Form 11 and Form 8 are non-negotiable.

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