LLP Annual Filing in India: Form 11 and Form 8, Due Dates, Fees and Late-Filing Rules
Every LLP registered in India must file two returns each year with the Ministry of Corporate Affairs (MCA): Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October. This applies even if the LLP earned nothing or never began trading.
For FY 2025-26, Form 11 was due on 30 May 2026 and Form 8 is due on 30 October 2026, so the Form 8 deadline is about two weeks away as of 13 October 2026.
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Govt Fee per Form
₹50 to ₹600
Handled By
CA and Legal Team
Key Takeaways
Form 11 reports who the partners are and what they contributed. Form 8 reports the accounts and a solvency declaration. Separate filings, separate deadlines.
The late fee is a multiple of the normal fee that grows with the delay. Many websites still quote a flat ₹100 per day, which the rules replaced in 2022.
Audit is required only if turnover crosses ₹40 lakh or contribution crosses ₹25 lakh. Filing is required regardless.
Late filing exposes both the LLP and its designated partners.
Where You Stand Today
If you filed Form 11 by 30 May 2026, only Form 8 is left, and you have until 30 October 2026. If you missed Form 11, you are now more than 130 days late, and the fee tier changes again in late November. File as soon as your data is ready, because the late fee only climbs. Also confirm the dates on the MCA website, since the Ministry occasionally extends deadlines by circular.
Due Dates: Form 11 and Form 8
Deadlines for LLPs on the standard 31 March year end:
| Filing | What It Reports | Due Date | FY 2025-26 Date |
| Form 11 | Annual return: partners, contribution, structure | Within 60 days of financial year end | 30 May 2026 |
| Form 8 | Statement of account and solvency | Within 30 days of six months from year end | 30 October 2026 |
30 October is the date for LLPs on the standard 31 March year end. An LLP incorporated after 30 September may close its first financial year on 31 March of the following year, which affects when its first filings fall due.
LLP Audit Requirements in India
An LLP must have its accounts audited if its turnover exceeds ₹40 lakh in a financial year or its partners' contribution exceeds ₹25 lakh. Below both limits, audit is not required, though accounts must still be maintained and filed. If you pass either limit, the audit must be done before Form 8 is filed, so plan it well ahead of 30 October.
Small LLP: Introduced by the LLP (Amendment) Act, 2021. Applies when contribution is up to ₹25 lakh and turnover is up to ₹40 lakh. A small LLP still files both forms. The advantage is a gentler late-fee schedule.
MCA LLP Annual Return Filing Fees
The normal fee for each of Form 11 and Form 8 depends on total contribution:
| Total Contribution | Fee per Form |
| Up to ₹1 lakh | ₹50 |
| ₹1 lakh to ₹5 lakh | ₹100 |
| ₹5 lakh to ₹10 lakh | ₹150 |
| ₹10 lakh to ₹25 lakh | ₹200 |
| ₹25 lakh to ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
These are government fees. Professional fees, digital signature costs, and audit fees are separate. Confirm the current schedule on the LLP portal before paying.
Penalty for Late Filing of LLP Annual Return
Since 1 April 2022, additional fees on delayed LLP filings follow a multiplier system instead of the old flat ₹100 per day. The Limited Liability Partnership (Amendment) Rules, 2022 set this schedule, applied to your normal fee from the table above:
| Delay | Small LLP | Other LLP |
| Up to 15 days | 1× | 1× |
| 16 to 30 days | 2× | 4× |
| 31 to 60 days | 4× | 8× |
| 61 to 90 days | 6× | 12× |
| 91 to 180 days | 10× | 20× |
| 181 to 360 days | 15× | 30× |
| Beyond 360 days (Forms 8 and 11) | 15× plus ₹10 per day beyond 360 days | 30× plus ₹20 per day beyond 360 days |
Example 1: An LLP with ₹30 lakh contribution is not a small LLP, so its normal fee is ₹400. If Form 11 is filed 100 days late, the additional fee is 20 × ₹400 = ₹8,000, on top of the ₹400 normal fee.
Example 2: A small LLP with ₹1 lakh contribution and a ₹50 normal fee that files 100 days late pays 10 × ₹50 = ₹500 extra.
Not the whole exposure: The LLP Act separately provides penalties on the LLP and on each designated partner for defaults in filing. Persistent failure to file can lead the Registrar to begin striking-off proceedings under Section 75. You can check the statute on
India Code.
Documents Required
Collect these before you open the portal:
LLPIN and the LLP's registered details
DPIN and valid class 3 digital signature certificates (DSCs) of the designated partners
Current partner list with contribution amounts and any changes during the year
Balance sheet and profit and loss account for the year
Auditor's report, if turnover or contribution crosses the audit limits
Details of outstanding loans, assets, and liabilities for the solvency statement
Professional certification details for Form 11, if the limits in the Form 11 section apply
Step by Step: How to File LLP Form 11 and Form 8 Online
Both forms are filed on the MCA V3 portal:
1
Prepare Data
Finalise partner records and the year's accounts. Get the audit done if required.
2
Register DSC
Make sure the designated partners' DSCs are registered on the MCA portal and not expired.
3
Log In to the MCA V3 Portal
Open the LLP forms section.
4
Select the Form
Choose Form 11 or Form 8 and enter the LLPIN.
5
Fill the Fields
Use your prepared data, and attach the auditor's report or certification where needed.
6
Sign Digitally
Sign with the required designated partners.
7
Pay the Fee Online
Include any additional fee for late filing.
8
Download the Acknowledgement
Keep the SRN and the filed copy on record.
The challan and acknowledgement are your proof of filing. Keep them with your statutory records.
Common Mistakes That Cause Trouble
Treating a dormant LLP as exempt. It is not; nil filings are still required
Letting a DSC expire right before the deadline, then losing days to renewal
Contribution figures that don't match the LLP agreement or earlier filings
Missing the audit trigger, discovered only when the accounts are finalised
Forgetting the tax side. The LLP's income tax return is a separate filing with its own deadline, so check the Income Tax Department calendar too
Related Filings to Keep on Your Calendar
Changes in partners or designated partners are reported on Form 4, and changes to the LLP agreement on Form 3, both within 30 days of the change. If you need help, see our LLP Compliance Services and our Form 3 and Form 4 Filing.
How LEGALDEV INDIA Handles Your Filing
Our team brings over ten years of hands-on work in Indian corporate compliance, MCA filings, LLP incorporation, and tax audit support for startups and SMEs.
1
You Share Your Details
The LLP details and year-end data.
2
We Prepare Both Forms
Our CA and legal team checks the audit trigger and prepares Form 11 and Form 8.
3
You Review and Sign
You review the draft, and the designated partners sign.
4
We File and Send the Acknowledgement
We file, pay the fee, and send you the acknowledgement.
Start your Form 11 and Form 8 filing →
Pricing
| Service | Includes | Price |
| Form 8 filing | Preparation, signing support, filing | [₹ - insert] |
| Form 11 filing | Preparation, certification coordination, filing | [₹ - insert] |
| Combined annual filing | Both forms, plus compliance check | [₹ - insert] |
| Catch-up filing (multiple years) | Quoted after review of pending years | Quote on request |
Government fees and any additional late fee are paid at actuals. See the full pricing page.
Frequently Asked Questions
Got questions? Find clear answers from our compliance team:
Form 11 is due by 30 May and Form 8 by 30 October each year. For FY 2025-26, those dates are 30 May 2026 and 30 October 2026.
Yes. Both forms apply to every LLP, whether active or dormant.
A multiple of the normal fee that rises with the delay. For example, 20 times for an LLP that is not small and files 91 to 180 days late, and 10 times for a small LLP. Check the table above.
Not under the rules effective 1 April 2022. The flat per-day fee was replaced by multipliers, though ₹10 or ₹20 per day applies again beyond 360 days. Many web pages have not caught up.
No. Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
Designated partners, using DSCs. Form 8 needs two designated partners; Form 11 needs one, plus professional certification where thresholds are crossed.
₹50 to ₹600 per form, based on contribution.
An LLP with contribution up to ₹25 lakh and turnover up to ₹40 lakh. It still files both forms but pays lower late-fee multipliers.
File each pending year. Each year's forms carry their own additional fee, and continued default can invite strike-off action under Section 75.
No. Form 11 and Form 8 go to the MCA, while the income tax return is filed separately with the Income Tax Department.