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. The late fee is the killer — ₹100 per day per form with no upper cap, which is how tiny dormant LLPs wake up to lakh-rupee bills. Income-tax filings run separately on top.
What gets filed with MCA
Annual return of the LLP — due 30 May each year
Section 35, LLP Act 2008
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.
LLPs must keep books on cash or accrual basis at the registered office
Section 34(1), LLP Act 2008
The sequence
- 1Close the FY books by 31 March
- 2File Form 11 by 30 May (partner and contribution details)
- 3File Form 8 by 30 October (accounts + solvency declaration)
- 4Check audit applicability: contribution > ₹25 lakh or turnover > ₹40 lakh
Do it with us — or check it yourself first
Questions founders actually ask
Our LLP did nothing all year — still file?
Yes, both forms, even for nil activity. The ₹100/day meter runs regardless of turnover, and unlike companies there is no cap — this is the single most expensive LLP mistake.
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.
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.