LLP Annual Filing & ROC Compliance

LLP annual filing means filing Form 11, the annual return, and Form 8, the Statement of Account and Solvency, with the Registrar every year under the Limited Liability Partnership Act, 2008, along with the income tax return. StampMitra files them online so your LLP stays compliant and penalty exposure stays low.

Form 11 due: 30 May for a 31 March year end
Form 8 due: 30 October for a 31 March year end
StampMitra fee: ₹4,999 per financial year filed, plus GST

What LLP annual compliance covers

Under the LLP Act, 2008 every LLP files an annual return in Form 11 (Section 35, Rule 11) and a Statement of Account and Solvency in Form 8 (Section 34, Rule 24). It also keeps books of account (Section 34), files an income tax return in ITR-5, and its designated partners complete DIR-3 KYC.

Who files and what the audit rule is

Every registered LLP, every year.

Every LLP
LLP Act audit
Small LLP
Designated partners
Foreign designated partners
Not covered here

Two different audit tests

They are not the same threshold.

LLP Act audit
Tax audit

The LLP compliance calendar

For a 31 March financial year end.

Annual return: Form 11, Section 35
Statement of Account and Solvency: Form 8, Section 34
Director KYC: DIR-3 KYC, Rule 12A
Income tax return: ITR-5

Fees and charges for LLP filings

The government fee depends on the contribution.

Normal filing fee for Form 8 and Form 11: Set by slabs of the LLP's contribution under the LLP fee rules; we confirm the exact amount for
Additional fee for late filing: A graded scale that grows with the delay, lower for small LLPs (LLP Amendment Rules, effective 1 April 2022)
Statutory penalty: Separate from the additional fee, imposed through adjudication and subject to caps
DIR-3 KYC: Depends on the current fee rules; we confirm before filing

Documents for LLP annual compliance

Different forms need different signatories.

Books of account and financial statements
Statement of account and solvency
Partner contribution details
DSC of two designated partners
Auditor's report or certificate
Bank statements, invoices, TDS and GST returns

The yearly sequence for an LLP

Find your Form 11 and Form 8 dates

Enter the last day of your financial year.

Why LLP filings are returned

The contribution does not match between Form 8, Form 11 and the Form 3 and Form 4 history.

The contribution does not match between Form 8, Form 11 and the Form 3 and Form 4 history.
Pending Form 3, Form 4 or DIR-3 KYC blocks the filing.
Form 8 is filed without an audit where the thresholds were met, or the LLP is wrongly treated as a small LLP.
A single DSC is used where two designated partners must sign.
The solvency declaration is reported incorrectly.

What StampMitra does for you

StampMitra is a filing assistance platform. It is not the government and not a law firm.

Annual return filing
Financial statements
DIR-3 KYC and income tax
Bookkeeping

How it works

Close the books Maintain the books and close the accounts to the financial year end.
Prepare Form 8 and the audit Prepare the Statement of Account and Solvency and get an audit if the LLP Act test applies.
File Form 11 and Form 8 File Form 11 within 60 days of year end and Form 8 by 30 October.
File DIR-3 KYC and ITR-5 Complete the designated partners' DIR-3 KYC and file the income tax return.

Frequently asked questions

Which MCA filings are mandatory for an LLP?

Form 11, the annual return, and Form 8, the Statement of Account and Solvency, every year.

What are the due dates?

Form 11 by 30 May and Form 8 by 30 October, for a 31 March financial year end.

Must an LLP with no business still file?

Yes. A nil LLP still files Form 11 and Form 8.

When must an LLP be audited?

Under the LLP Act, if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Tax audit under Section 44AB is a separate test.

Who signs Form 8?

Two designated partners, with the auditor's report or certificate where the audit test applies. Form 11 is signed by a designated partner with a digital signature; we confirm who signs for your LLP.

Is the late fee still ₹100 a day?

No. Since 1 April 2022 the portal additional fee is a graded scale that grows with the delay and is lower for small LLPs. A separate statutory penalty is decided through adjudication and is subject to caps.

Does an LLP file an income tax return?

Yes, ITR-5, following the Income-tax Department's due dates, which differ for audit and non-audit cases.

Do designated partners need DIR-3 KYC?

Designated partners with a DIN complete DIR-3 KYC. For directors the rule is now once in every third financial year by 30 June. We confirm the cycle for your designated partners.

What is a small LLP?

An LLP with contribution up to ₹25 lakh and turnover up to ₹40 lakh. The Act allows higher limits to be prescribed. A small LLP pays a lower additional fee for late filing.

Does an LLP file ADT-1 or AOC-4?

No. Those are Companies Act forms. An LLP uses Form 11 and Form 8.