LLP Form 8: File Your Statement of Account and Solvency with the MCA
LLP Form 8 is the statement of account and solvency, the yearly filing in which your LLP reports its assets, liabilities, income, and expenditure and declares that it can pay its debts. It is due within 30 days after the first six months of the next financial year end, which for a standard April-to-March LLP means 30 October.
For FY 2025-26 that date is 30 October 2026, so if you are reading this on 13 October, you have 17 days left.
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Key Takeaways
Form 8 reports the LLP's finances and carries a solvency declaration signed by two designated partners.
It is filed every year, including by LLPs with no turnover. A nil-activity LLP files it with figures at zero or at the actual balances.
An audit is needed only when turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. If it applies, the auditor's report goes with the form.
The government fee runs from ₹50 to ₹600. Late filing adds a multiple of that fee, not ₹100 per day.
Start the audit and the books early. Most Form 8 delays begin with the accounts, not the portal.
What LLP Form 8 Is
Form 8 is the return prescribed under Rule 24 of the LLP Rules, 2009 to meet the accounts-and-solvency requirement in Section 34 of the LLP Act, 2008. It has two jobs. First, it gives the Registrar a summary of the LLP's financial position at year end. Second, it carries a declaration by the designated partners that the LLP can meet its liabilities as they fall due.
Because a public record of solvency goes on the MCA file, the people who sign it are putting their names to the numbers. Our team treats that as a reason to finalise the books before opening the form, not after. You can read the Act on India Code.
LLP Form 8 Due Date
For LLPs on the standard 31 March year end:
| Financial Year | Form 8 Due Date |
| FY 2025-26 (ending 31 March 2026) | 30 October 2026 |
| FY 2026-27 (ending 31 March 2027) | 30 October 2027 |
The statute sets the limit as 30 days from the end of six months after the financial year closes. Check the MCA website for any extension circular before you rely on a date, since the Ministry sometimes shifts deadlines.
Does Your LLP Need an Audit Before Filing Form 8?
An LLP must get its accounts audited if its turnover in the financial year exceeds ₹40 lakh, or if the partners' contribution exceeds ₹25 lakh. Below both limits, no audit is needed, though the books must still be kept and the form filed. If either limit is crossed, the auditor's report is part of your filing, so the audit has to be complete before 30 October.
Small LLPs (contribution up to ₹25 lakh and turnover up to ₹40 lakh) usually fall outside the audit net and also pay lower late-fee multiples. A single year's jump in turnover can pull an LLP into audit, so check the figure at year end, not at the start.
What Form 8 Contains
The form covers:
Assets and liabilities as on the last day of the financial year
Income and expenditure for the year
Details of loans, borrowings, and other obligations
A declaration of solvency by the designated partners
The auditor's report and statements, where an audit applies
The numbers must tie to the LLP's books. Rule 23 requires accounts on a cash or accrual basis using double-entry bookkeeping, and the Form 8 figures are drawn from those books. A form that disagrees with the ledgers is the most common reason we send a draft back to the client.
Documents Required for LLP Form 8
Finalised financial statements: balance sheet and profit and loss account
Auditor's report, if turnover or contribution crosses the limits above
Trial balance and ledger support for the figures
LLPIN and registered office details
Class 3 DSCs of two designated partners, valid and registered on the portal
Auditor's DSC, where an audit applies
Details of loans and liabilities needed for the solvency statement
Signatures and Certification
Two designated partners must sign Form 8 digitally. Where the LLP is audited, the auditor also signs the relevant attachment. This differs from the signature rule for the annual return, so do not assume one partner can sign alone. If either designated partner's DSC has expired, renew it before the last week of October, because certificate processing time is outside your control. Before signing, each partner should read the solvency declaration against the final accounts, since the declaration is a personal commitment.
MCA LLP Statement of Account and Solvency Filing Fees
The normal fee depends on total contribution:
| Total Contribution | Fee |
| 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 the government fee, paid on the portal. Audit fees, professional fees, and DSC charges are separate. Confirm current figures on the LLP portal.
LLP Form 8 Filing Process on MCA V3
Ten steps from books to acknowledgement:
1
Close the Books
Finalise accounts for the year and complete the audit if it applies.
2
Check Both DSCs
Make sure each designated partner's certificate is valid and registered.
3
Log In to MCA V3
Open the LLP e-filing section.
4
Select Form 8
Enter the LLPIN.
5
Enter the Financial Data
Assets, liabilities, income, and expenditure, matching the books.
6
Complete the Solvency Declaration
Read it against the final accounts first.
7
Attach Documents
The auditor's report and other documents, where applicable.
8
Sign Digitally
Both designated partners' DSCs, and the auditor's if required.
9
Pay the Fee
Include any additional fee for delay.
10
Download the Acknowledgement
Keep the SRN with your statutory records.
Common Mistakes with Form 8
Starting the audit in October, then finding it cannot finish in time
Filing figures that differ from the books or the auditor's report
One designated partner's DSC expired, stalling the signing step
Signing the solvency declaration without reviewing the final balance sheet
Treating a dormant LLP as exempt. It is not
Where Form 8 Fits with Your Other LLP Filings
Form 8 handles the accounts and solvency. The partner and contribution return has its own form and date, covered on our LLP Form 11 page, and agreement changes are filed separately, as explained on our LLP Form 3 page. If you want all yearly returns handled together, see our LLP Annual Filing service.
Penalty for Late Filing of LLP Form 8
The additional fee on a late Form 8 is a multiple of the normal fee, set by the LLP (Amendment) Rules, 2022, effective 1 April 2022:
| 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 | 15× plus ₹10 per day beyond 360 days | 30× plus ₹20 per day beyond 360 days |
Example 1: A small LLP with ₹8 lakh contribution has a ₹150 normal fee. Filing 20 days late adds 2 × ₹150 = ₹300.
Example 2: An LLP with ₹30 lakh contribution is not small, and its normal fee is ₹400. Filing 200 days late adds 30 × ₹400 = ₹12,000.
Many web pages still say ₹100 per day with no cap. That was the rule before 1 April 2022. Plan from the table above and let the portal compute the exact amount at payment.
Not the whole exposure: The LLP Act separately provides for penalties on the LLP and its designated partners when accounts and solvency statements are not filed, and continued default can lead to strike-off action under Section 75.
How LEGALDEV INDIA Files Your Form 8
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 the Books
Along with the LLP details.
2
We Check the Audit Trigger
Our CA and legal team reviews the accounts.
3
We Prepare Form 8
With the solvency declaration, for both designated partners to review.
4
We File and Send the Acknowledgement
After signing, we file, pay, and send you the acknowledgement.
Start your Form 8 filing →
Pricing
| Service | Includes | Price |
| Form 8, unaudited LLP | Accounts review, preparation, filing | [₹ - insert] |
| Form 8, audited LLP | Filing with auditor coordination | [₹ - insert] |
| Pending years catch-up | Each missed year filed, quoted after review | Quote on request |
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:
30 October each year for the financial year ended the previous 31 March. For FY 2025-26 it is 30 October 2026.
It is the LLP's statement of assets, liabilities, income, and expenditure, together with a declaration that it can pay its debts.
Yes. Every registered LLP files it each year.
₹50 to ₹600, depending on total contribution.
A multiple of the normal fee, from 1× for delays up to 15 days to 30× for non-small LLPs after 180 days, with a per-day charge added after 360 days.
Not under the rules in force since 1 April 2022. The flat per-day charge applied earlier and is still quoted on older pages.
Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
Two designated partners with digital signatures, plus the auditor where an audit applies.
Financial statements, auditor's report where applicable, ledger support, LLPIN, and valid DSCs.
File each pending year. Each carries its own additional fee, and continued default can invite strike-off action.