A limited liability partnership has fewer filings than a company, but the ones it has are fixed in the Act, and the fee for missing them runs every day without a ceiling. This note sets out the calendar a designated partner should keep.
The two annual filings
Form 11, the annual return, is filed within 60 days of the end of the financial year, which makes it due by 30 May. It records the partners, their contributions and any changes during the year (section 35; rule 25).
Form 8, the statement of account and solvency, is filed within 30 days of the end of six months from the close of the financial year, which makes it due by 30 October. It carries the financial figures and a declaration by the designated partners on the LLP’s solvency (section 34; rule 24). Two designated partners sign it.
When an LLP must be audited
An LLP’s accounts must be audited if, in the financial year, its turnover exceeds ₹40 lakh or its partners’ contribution exceeds ₹25 lakh (rule 24(8)). Either test is enough. Where an audit is required, the statement in Form 8 is certified by a practising professional, and the audit must be finished in time for that filing.
The LLP audit is separate from the tax audit under income-tax law, which turns on its own turnover and receipts thresholds and has its own date.
The calendar
| Date | Filing | Law |
|---|---|---|
| 30 May | Form 11: annual return | LLP Act s. 35; r. 25 |
| 30 September | Tax audit report, where a tax audit applies (for 2025-26, under the 1961 Act) | Income-tax law |
| 30 October | Form 8: statement of account and solvency | LLP Act s. 34; r. 24 |
| 31 October | Return of income where accounts are audited (for 2025-26) | Income-tax law |
| Quarterly | TDS returns, where the LLP deducts tax | Income-tax law |
Income-tax dates for 2025-26 are those under the 1961 Act. From tax year 2026-27, returns are filed under section 263 of the Income-tax Act, 2025, and the first of them falls due in 2027.
Event-based filings
- Changes to the LLP agreement are filed in Form 3 within 30 days of the change.
- Admission, resignation or change in the role of a partner is filed in Form 4 within 30 days.
- Change of registered office is notified to the Registrar in the prescribed form, within the time the rules allow.
- Designated partners’ identification numbers must be kept active, with KYC updated as the rules require.
The cost of lateness
A form filed after its due date attracts an additional fee on top of the normal filing fee. For Forms 8 and 11 the additional fee rises in steps with the length of the delay, up to 15 times the normal fee for a small LLP and 30 times for other LLPs, and after 360 days a further fee accrues for every day of delay (₹10 a day for a small LLP, ₹20 for others), with no upper limit (LLP Rules, 2009, fee Annexure, as amended from 1 April 2022). Separately, persistent defaults can lead to penalties on the LLP and its designated partners, and to restrictions on those partners under the Registrar’s systems.
The practical answer is to treat 30 May and 30 October as fixed, and to put the LLP audit, where it applies, in the calendar backwards from 30 October. The compliance calendar sets these dates beside the GST and income-tax dates for the same months.