MCA Form Guide
LLP-4 — LLP — Annual Filing (Statement of Accounts)
Quick answer: Annual Statement of Accounts and Solvency for an LLP — the LLP equivalent of AOC-4 for companies. Must be filed along with LLP Form 11 (Annual Return). Within 30 days of the end of 6 months from the close of the financial year — by October 30 for a March 31 year-end LLP. ₹100/day for late filing.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All LLPs regardless of turnover. There is no threshold exemption for LLP annual accounts filing. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
All LLPs regardless of turnover. There is no threshold exemption for LLP annual accounts filing.
When to file
Within 30 days of the end of 6 months from the close of the financial year — by October 30 for a March 31 year-end LLP.
Penalty note
₹100/day for late filing.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether LLP-4 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match LLP-4: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Annual Statement of Accounts and Solvency for an LLP — the LLP equivalent of AOC-4 for companies. Must be filed along with LLP Form 11 (Annual Return). This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files LLP-4?
All LLPs regardless of turnover. There is no threshold exemption for LLP annual accounts filing.
What is the deadline for LLP-4?
Within 30 days of the end of 6 months from the close of the financial year — by October 30 for a March 31 year-end LLP.
What happens if LLP-4 is filed late?
₹100/day for late filing.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is LLP-4 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires LLP-4?
Section 34, LLP Act 2008; LLP Rules 2009
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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