Comprehensive LLP Annual Compliance Services

LLP Compliance in India: What Your LLP Owes the MCA, the Taxman, and Its Own Records

LLP compliance in India comes down to three layers: yearly filings with the Ministry of Corporate Affairs (Form 11 by 30 May and Form 8 by 30 October), income tax filings for the LLP itself, and event-based filings whenever partners or the agreement change. An LLP with no income still carries all three layers. The cost of ignoring them is a late fee that rises in steps, plus personal exposure for designated partners.

Key Takeaways

The LLP Compliance Map

Most owners hold the dates in their head as "May and October." The real list is longer. This table covers the obligations of an LLP on the standard April-to-March year, with the page that explains each one in full:

Where Your LLP Stands Today

It is mid-October, and three dates are close. Form 8 falls due on 30 October. If your LLP's accounts need a tax audit, the income tax return is due on 31 October, and so is the July–September TDS return where it applies. Start with whichever has no finished accounts behind it, because all three lean on the same ledgers.

Check the MCA site for any extension circular before you plan around a date.

Annual MCA Filings in Plain Terms

Form 11 and Form 8 answer two different questions. Form 11 tells the Registrar who owns the LLP and how much capital has been committed and received. Form 8 tells the Registrar how the LLP is doing and whether it can pay its debts. Neither replaces the other, and each has its own due date, signatories, and fee.

The government fee for these forms ranges from ₹50 to ₹600, set by the LLP's total contribution. The full slab table sits on each form's page. The deadlines work out as follows:

Both forms are filed online on the MCA V3 portal with digital signatures. The designated partner's certificate must be valid and registered on the portal before the day you need it.

Event-Based Compliance: The 30-Day Clock

Annual filings are predictable. Event-based ones arrive without warning and are the ones most often missed.

Two Audits, Two Sets of Thresholds

LLP owners often hear "audit applies" and assume it means one thing. It can mean two.

An LLP can need the first and not the second, or both, or neither. The LLP Act audit report goes with Form 8. The tax audit report is filed on the income tax portal, with a due date one month ahead of the return. LLPs cannot use the presumptive schemes under Sections 44AD and 44ADA, so there is no shortcut that avoids bookkeeping.

Income Tax Compliance for an LLP

The LLP is a taxpayer in its own right. It files ITR-5, pays tax at 30% plus a 12% surcharge when income crosses ₹1 crore and 4% cess, and pays tax in advance through the year if the liability reaches ₹10,000. Advance tax instalments fall on 15 June, 15 September, 15 December, and 15 March, at 15%, 45%, 75%, and 100% of the estimated tax.

The late fee on an income tax return under Section 234F is up to ₹5,000, and interest runs on any unpaid tax. If the LLP deducts TDS on payments to partners, contractors, or landlords, quarterly TDS returns are also due. Verify the due dates on the Income Tax Department website, because they are notified year by year and extensions have occurred.

Partners, Signatures, and Housekeeping

Compliance fails more often at the desk than at the portal. A few items to keep in order:

What Late Filing Costs

For Form 8 and Form 11, the additional fee is a multiple of the normal fee, with small LLPs, meaning contribution up to ₹25 lakh and turnover up to ₹40 lakh, on a lower scale. The ladder, reading small LLP against others:

A caution about sources. Many pages still state ₹100 per day with no ceiling, and some government-adjacent summaries repeat it. That was the rule through 31 March 2022. Budget from the multiplier ladder, and let the portal compute the exact figure at payment.

As for relief: the Companies Compliance Facilitation Scheme announced in 2026 covered companies and excluded LLPs, and we found no LLP-specific scheme. Do not delay a filing in the hope one will appear.

Records to Keep Ready

Keep these in one folder so every filing starts from the same set of documents:

A Year of LLP Compliance, Month by Month

For an LLP on the standard April-to-March year:

Event-based forms (Form 3 and Form 4) sit outside this table and run on the 30-day clock from the event.

How LegalDev India Runs Your LLP Compliance

Four steps so that nothing depends on memory:

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.

Pricing

Our service fees are listed below. Government fees, audit fees, and any additional late fee are paid at actuals.

See the pricing page.

Frequently Asked Questions

Got questions? Find clear answers from our compliance team: