pvtltd.co

LLP · Annual rhythm

What does our LLP have to file every year?

The short answer

Two filings anchor every LLP year, and neither waits for anything like an AGM: Form 11 (annual return) by 30 May, and Form 8 (statement of account and solvency) by 30 October. Late filing attracts additional fees under s.69 of the LLP Act, 2008 — get the exact amount from your CA. Income-tax filings run separately on top.

What gets filed with MCA

LLP Form 11

Annual return of the LLP — due 30 May each year

Section 35, LLP Act 2008

LLP Form 8

Statement of Account & Solvency — due 30 October each year

Section 34, LLP Act 2008

The paperwork nobody tells you about

Statutory formats that never touch the MCA portal — but an ROC inspection or due diligence will ask for every one of them.

Books of account

LLPs must keep books on cash or accrual basis at the registered office

Section 34(1), LLP Act 2008

The sequence

  1. 1Close the FY books by 31 March
  2. 2File Form 11 by 30 May (partner and contribution details)
  3. 3File Form 8 by 30 October (accounts + solvency declaration)
  4. 4Check audit applicability: contribution > ₹25 lakh or turnover > ₹40 lakh

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Questions founders actually ask

Our LLP did nothing all year — still file?

Yes, both forms, even for nil activity. Late filing attracts additional fees under s.69 of the LLP Act, 2008, regardless of turnover — get the exact amount from your CA; this is the most commonly overlooked LLP cost.

When does an LLP need an audit?

When contribution exceeds ₹25 lakh or turnover exceeds ₹40 lakh in the financial year. Below both thresholds, Form 8 carries a self-declaration instead.

Do LLPs file anything like MGT-7?

Form 11 is the LLP's annual return equivalent. There's no AGM concept — the dates are fixed calendar dates, which is simpler but less forgiving.

Reviewed by Harun Raaj, Chartered Accountant

Founder, Harun Raaj & Associates. Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.