Every Limited Liability Partnership (LLP) in India — whether active or inactive — must complete annual compliance filings every financial year. The key compliances include Form LLP-11 (Annual Return), Form LLP-8 (Statement of Account & Solvency), and LLP Income Tax Return (ITR-5). Missing these deadlines can lead to additional late fees, penalties, and compliance issues under the LLP Act and Income Tax laws.
At Legal Terminus, we help LLPs manage annual filing smoothly with timely filing support, regular compliance reminders, and proactive status updates throughout the year.
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Keep your LLP compliant at pocket-friendly prices
MCA government filing fees for Form LLP-11 and Form LLP-8 are slab-based on the LLP's total contribution. Billed at actuals — over and above our professional fee.
| LLP Contribution | Form 11 Fee | Form 8 Fee |
|---|---|---|
| Up to ₹1 lakh | ₹50 | ₹50 |
| ₹1 lakh – ₹5 lakh | ₹100 | ₹100 |
| ₹5 lakh – ₹10 lakh | ₹150 | ₹150 |
| Above ₹10 lakh | ₹200 | ₹200 |
| LLP ITR-5 | NIL Govt fee | Belated return = Sec 234F penalty |
Per Rule 5, Annexure A. Small LLP = Contribution up to ₹25 LAKH AND Turnover up to ₹40 LAKH (both conditions). Other LLP = anything bigger. Multiplier applied to the NORMAL filing fee:
| Days of Delay | Small LLP Multiplier | Other LLP Multiplier |
|---|---|---|
| Up to 15 days | 1x normal fee | 1x normal fee |
| 15 – 30 days | 2x normal fee | 2x normal fee |
| 30 – 60 days | 4x normal fee | 8x normal fee |
| 60 – 90 days | 6x normal fee | 12x normal fee |
| 90 – 180 days | 10x normal fee | 20x normal fee |
| 180 – 360 days | 15x normal fee | 30x normal fee |
| Beyond 360 days (Form 11 / 8) | 15x + ₹10/day continuing | 30x + ₹20/day continuing |
By subscribing to the above plans, you agree to abide by our following additional terms and conditions
LLP annual compliance involves multiple filings and strict deadlines throughout the financial year. Missing Form 11, Form 8, or Income Tax Return deadlines can result in heavy late fees, penalties, and additional compliance issues for the LLP and its Designated Partners.
With LT Priority, your LLP Annual Filing is handled on a priority basis with timely coordination, proactive follow-ups, and faster compliance management to help your LLP stay fully compliant.
Every LLP registered under the LLP Act, 2008 must complete annual compliance filings, even if there is no business activity. The key compliances include Form LLP-11, Form LLP-8, and the Income Tax Return (ITR-5). Non-compliance may lead to additional fees, penalties, and legal issues.
Since LLPs do not have a dormant status option, annual filings are mandatory every year. Timely compliance helps maintain active status, improves credibility, and protects Designated Partners from unnecessary penalties. Legal Terminus provides complete support for hassle-free LLP annual filings.
Every mandatory annual filing, its due date, and the audit trigger you need to watch:
| Form / Filing | Due Date | Audit Trigger |
|---|---|---|
| Form LLP-11 (Annual Return) | 30 May | Not applicable — mandatory for all LLPs |
| Form LLP-8 (Statement of Account & Solvency) | 30 October | CA certification needed if statutory audit applies |
| LLP ITR-5 (Income Tax Return) — non-audit | 31 July | Belated = Sec 234F + interest |
| LLP ITR-5 — audit cases (Sec 44AB) | 31 October | Tax Audit Report due 30 Sep |
| STATUTORY AUDIT (LLP Act, Rule 24 proviso) | Annual | Turnover > ₹40 LAKH OR Contribution > ₹25 LAKH |
| TAX AUDIT (Section 44AB of IT Act) | Annual | Turnover > ₹1 CRORE |
Your LLP is actively operating, books maintained by in-house accountant or external accountant — you provide ready financial statements; you just need filing services. Elemental tier files Form 11 + Form 8 + ITR-5 with DSC affixation + Govt fee + acknowledgement. Most common scenario for small LLPs with their own bookkeeping arrangement.
Your LLP is operating but you don't maintain books in-house + you're below audit thresholds (turnover up to ₹40 lakh AND contribution up to ₹25 lakh — both conditions). Enriched tier covers year-round bookkeeping + financial statements preparation (P&L + Balance Sheet + IT Computation) + all 3 filings. No audit required. Quarterly book-review calls.
Your LLP has crossed statutory audit threshold (turnover > ₹40L OR contribution > ₹25L — EITHER) but turnover is still UNDER ₹1 crore (no tax audit). Supreme tier covers bookkeeping + financial statements + statutory audit coordination + Form 8 CA certification + DSC procurement for 2 Designated Partners + all 3 filings. Statutory auditor's fee billed directly by CA to client.
Your LLP's turnover crosses ₹1 CRORE — Tax Audit under Section 44AB of the Income Tax Act triggers. This is out of scope of the standard 3-tier plans — we quote it as a custom engagement covering 3CD/3CB tax audit form filing + tax audit by LT's associated CA + DSC procurement + all annual filings. Reach out for a tailored quote.
Your LLP has done little or no business in the year — but all three filings remain mandatory. LLPs have no 'dormant' status under the LLP Act. Elemental tier files Form 11 + Form 8 (showing nil balances) + LLP ITR-5 (showing nil income). Many founders learn this only after late fee multipliers accumulate.
Your LLP was incorporated during FY 2025-26 — even with partial-year operations, all 3 filings are due. We handle pro-rated returns + opening Balance Sheet construction + first-year ITR. Recommend Enriched tier for new LLPs (typically non-audited in year 1) to set up proper bookkeeping practices from year one + avoid books catch-up costs later.
Filing your LLP's annual returns on time delivers concrete legal + commercial benefits FOR YOU as the partners. Here's what timely filing actually delivers:
Per LLP (Amendment) Rules, 2022, late fee on Form 11 + Form 8 is a graded multiplier — 2x to 30x normal fees based on delay length + Small/Other LLP classification. Other LLPs face up to 30x normal fee + ₹20/day continuing beyond 360 days. Timely filing reduces this exposure to ZERO. Our Late-Fee Zero promise (subject to Day-30 data hand-off) keeps this money in your LLP's account.
Under SECTION 8 of the LLP Act, 2008, Designated Partners are PERSONALLY LIABLE for compliance defaults — penalties up to ₹5 LAKH + daily continuing penalties. Timely filing keeps personal liability exposure at zero. For founders + senior professionals serving as Designated Partners, this is the difference between clean compliance + personal financial risk.
Banks + NBFCs require LATEST FORM 11 + FORM 8 + ITR as part of LLP credit assessment — working capital limits, term loans, OD facilities. LLPs with overdue filings + accumulated late fees become INELIGIBLE for institutional credit. Timely filing maintains your LLP's institutional credibility + access to formal capital.
If you ever want to STRIKE OFF (close) your LLP voluntarily — all past annual filings must be cleared FIRST. LLPs with multi-year filing defaults face accumulated late fees (under the graded multiplier) that MUST BE PAID before strike-off application can be processed. Timely filing keeps the exit option clean + low-cost.
For LLPs raising investor capital or pursuing M&A: filing track record is a Day-1 due-diligence check. Overdue filings + late fees show up immediately on the MCA portal — red flag for any institutional investor / acquirer. Clean compliance history = no haircut in valuation + faster closing timeline.
Year-round bookkeeping + financial statements preparation (Enriched) + tax audit coordination (Supreme) creates DISCIPLINED financial records that are: useful for management decisions, defensible in any IT scrutiny, ready for investor / banker review, and minimise tax notice risk. Many LLPs file ITR with poorly maintained books + face scrutiny notices 2-3 years later. Proper books eliminate this risk.
Six steps. End-to-end annual compliance calendar across April - May - July - September - October. Status updates run monthly + change-driven throughout.
Within 24 hours of plan selection + payment: STATUS UPDATE COMMITMENT activated. Annual compliance calendar shared (key dates: 30 April books closure / 30 May Form 11 / 30 Jun ITR books / 31 Jul non-audit ITR / 30 Sep Tax Audit Report / 30 Oct Form 8 + audit ITR).
For Enriched / Supreme: year-round bookkeeping closed by 30 April. Profit & Loss Account + Balance Sheet + Income Tax Computation prepared. Trial Balance reconciliation. Bank statement matching. For Elemental: client provides ready financial statements.
Form LLP-11 drafted: Partners + Designated Partners details + contribution details + body corporate information + statement of changes. Form sealed + client confirmation + DSC affixation by Designated Partners + filing on MCA portal. Filed BY 30 MAY 2026.
For LLPs without tax audit: ITR-5 prepared with Profit & Loss + Balance Sheet + computation + partner remuneration / interest disclosure. Filed on Income Tax portal BY 31 JULY 2026. e-Verification + Acknowledgement to client.
Form LLP-8 drafted: Statement of Account & Solvency + Profit & Loss + Balance Sheet (CA-certified for statutory/tax audit cases). Form sealed + client confirmation + Designated Partners DSC + filing on MCA portal. Filed BY 30 OCTOBER 2026.
For LLPs with statutory or tax audit: ITR-5 filed BY 31 OCTOBER 2026 with audit report references. Year-end compliance review call — highlighting next year's calendar + any structural changes needed. STATUS UPDATE COMMITMENT reset for next FY cycle.
Six categories. Documentation requirements vary by plan tier + audit applicability. We send a personalised checklist after the discovery call.
Identity, partners & ready financials
LLP Incorporation Certificate (FiLLiP) + LLP Identification Number (LLPIN) + PAN of LLP + LLP Agreement (latest amended version) + Registered office address proof. Used to pre-populate Form LLP-11 + LLP-8 + ITR-5. Required across all plan tiers.
All Partners + Designated Partners: PAN + Aadhaar + DPIN (Designated Partner Identification Number) + KYC + photograph + address + email + mobile + valid DSC (Class 3 — for Supreme up to 2 DSCs can be procured). Partner contribution details + profit-sharing ratio. Body corporate partner details (if any).
For ELEMENTAL clients (client maintains books): Year's Profit & Loss Account + Balance Sheet + Trial Balance + Income Tax Computation in ready format. Bank statements (all accounts, April-March) for reconciliation. Major transaction records. If not provided in proper format, Enriched / Supreme tier is recommended.
Transactions, signatures & prior filings
For ENRICHED / SUPREME clients: All bank statements April-March + sales invoices + purchase invoices + expense vouchers + Partner contribution + drawing records + loan documents + GST returns (if applicable) + TDS deductions + TDS certificates (Form 16A) received. We close the books from these inputs.
For all LLP annual filing plans, valid DSCs of the Designated Partners are mandatory for filing Forms LLP-11, LLP-8, and Income Tax Return. If any DSC is expired, inactive, or unavailable, Legal Terminus can also coordinate the DSC procurement / renewal process through authorised DSC service providers for smooth and timely compliance filing.
Prior year's Form 11 + Form 8 + ITR-5 + Income Tax intimation orders + any notices from MCA / IT Department + outstanding tax demands / refunds + DIN-KYC status of Designated Partners. Used for opening balances + carry-forward losses + continuity across filing cycles.
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