LLP Annual Compliance in India: Form 11, Form 8, Audit and ITR-5 Explained
An LLP files two MCA forms every year: Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October, plus an income-tax return in ITR-5 by 31 July, or 31 October if a tax audit applies. A statutory audit is needed only above ₹40 lakh turnover or ₹25 lakh contribution. Dates are for a 31 March year-end, as of September 2026.
What does LLP annual compliance involve, and what will it cost you to run?
LLP annual compliance means three yearly filings that never change (Form 11, Form 8 and the income-tax return), plus an audit only when your size crosses two limits, plus event-based filings when partners or the agreement change. It is lighter than a Private Limited company's load, but it is not optional, and it continues even if the LLP earns nothing.
Say Rohan and Meera run a two-partner design studio in Hyderabad. Their LLP has a total contribution of ₹3 lakh and turnover of ₹30 lakh. Every year they file Form 11 and Form 8 on the MCA portal, and an ITR-5 with the Income Tax Department. Because they are under both audit limits, they need no statutory audit. The government filing fee for each MCA form is small; most of the running cost is professional time to prepare accounts and file on time.
This guide gives every date we could verify as of September 2026, the two audit thresholds, what to expect on tax, and an honest comparison with a Private Limited company. If you have not registered yet, the LLP registration page shows what is covered at the start. Figures are for an LLP with a 31 March year-end, which is the usual case.
What is the LLP compliance calendar for a 31 March year-end?
For an LLP whose financial year ends on 31 March, the key dates are 30 May (Form 11), 31 July (ITR-5, no audit), 30 September (tax audit report, if applicable), 30 October (Form 8) and 31 October (ITR-5 for tax-audit cases). The table lists only dates verified for the FY 2025-26 cycle (assessment year 2026-27). Confirm the dates for later years before relying on them, because the Income-tax Act 2025 applies from 1 April 2026 and due dates can be notified afresh.
| Due date | Filing | Who needs it |
|---|---|---|
| 30 May | Form 11 (annual return) on MCA | Every LLP, even with nil activity |
| 31 July | ITR-5 income-tax return | LLPs not requiring a tax audit |
| 30 September | Tax audit report (s.44AB) | Only if turnover or receipts cross the tax-audit limits |
| 30 October | Form 8 (statement of account and solvency) on MCA | Every LLP |
| 31 October | ITR-5 income-tax return | LLPs that need a tax audit |
| 30 November | ITR-5 income-tax return | LLPs with transfer pricing (international or specified transactions) |
| Within 30 days of the change | Form 3 or Form 4 | When the agreement or partners change |
Notice the order: Form 11 is the first date of the year, and it falls only about two months after the year closes. That is the date new LLP owners most often miss, because their books are not ready. Plan to close the accounts in April.
What are Form 11 and Form 8, and how do they differ?
Form 11 is the LLP's annual return, giving details of its partners and contribution, while Form 8 is the statement of account and solvency, giving its finances. Both are filed on the MCA portal, both are mandatory for every LLP whether or not it did any business, and both carry a filing fee that depends on the LLP's contribution.
Form 11: annual return, due 30 May
Form 11 is due within 60 days of the end of the financial year, which is 30 May for a March year-end. It records the partners, the total contribution and other particulars as on the year-end. An LLP with no activity still files it.
Form 8: statement of account and solvency, due 30 October
Form 8 is due within 30 days after six months from the end of the year, which is 30 October for a March year-end. It is a declaration by the designated partners of the LLP's accounts and its ability to pay its debts.
What the MCA filing fee is
The fee for these e-forms depends on total contribution. As of September 2026, on the fee schedule in force since 1 April 2022, it is ₹50 up to ₹1 lakh, ₹100 for above ₹1 lakh up to ₹5 lakh, ₹150 for ₹5 lakh up to ₹10 lakh, and ₹200 for ₹10 lakh up to ₹25 lakh. Higher slabs apply above ₹25 lakh, so check the MCA fee calculator. The professional fee for preparing the filing is separate.
When does an LLP need a statutory audit?
An LLP needs a statutory audit of its accounts if its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh; if it stays under both, no MCA audit is required. Either limit alone triggers the audit, and the limits are checked against the preceding financial year for turnover. These figures come from the LLP Act and have not been revised as of September 2026.
The same two numbers define a "small LLP" when both are met together: contribution up to ₹25 lakh and turnover up to ₹40 lakh. Small LLPs pay lower additional fees on late filings under the 2022 fee rules. The Central Government has the power to raise these limits, but we found no revision as of September 2026.
Two points catch people out. First, the MCA audit is separate from the income-tax audit; you can owe one, both or neither. Second, if an audit applies, the accounts filed in Form 8 are audited accounts, so the auditor must be appointed and the audit finished before 30 October. Leaving it to October is how LLPs end up filing late.
If you are still deciding on the right amount of contribution, the LLP registration cost and fees guide explains how contribution also sets the government fee at incorporation.
Request a free callback or pay the ₹1,999 professional fee online; government fees and stamp duty are billed at actual cost.
Start LLP registration →What income-tax filings does an LLP have?
An LLP files its income-tax return in Form ITR-5 every year, due 31 July if no tax audit applies and 31 October if one does, based on the dates for assessment year 2026-27. The LLP itself is taxed, currently at a flat 30% plus applicable surcharge and cess, and profit is taxed once, at LLP level (your CA confirms how partner remuneration and interest are treated).
Rates you should budget for
The Income Tax Department's page for LLPs (assessment year 2026-27) shows a flat 30% rate, a 12% surcharge if total income exceeds ₹1 crore (with marginal relief), 4% health and education cess, and Alternate Minimum Tax at 18.5% of book profit where normal tax is lower. The Income-tax Act 2025 governs from 1 April 2026; we found no change to the LLP rate, but confirm the rate for the tax year you are filing.
When a tax audit applies
A tax audit under section 44AB is needed if business turnover exceeds ₹1 crore (₹10 crore if cash receipts and payments are 5% or less of the total), or if professional gross receipts exceed ₹50 lakh. The presumptive scheme in section 44AD is not available to LLPs. A tax audit moves the ITR-5 date to 31 October and requires the audit report by 30 September. Read more about the choice in our Private Limited vs LLP vs OPC comparison.
What event-based filings does an LLP have besides the annual forms?
Beyond the yearly forms, an LLP files Form 3 when its LLP agreement changes and Form 4 when partners or designated partners change, each within 30 days of the change. These are triggered by events, not by the calendar, so they are the ones that slip if nobody owns them.
- Form 3: filed within 30 days of incorporation for the first LLP agreement, and again for any later change to the agreement (profit share, contribution, new clauses). See our guide to the LLP agreement format and Form 3 filing.
- Form 4: for a partner joining or leaving, and for changes in a partner's name or address, within 30 days. If the LLP has fewer than two designated partners, the vacancy must be filled within 30 days.
- KYC of designated partners: each designated partner must keep their DIN or DPIN KYC current. The frequency and due date were changed recently for company directors, and we could not confirm the current cycle for LLP designated partners, so ask your CA which cycle applies before you plan around it.
Keep a partner-change checklist so the 30-day clock starts the day a partner leaves or joins. The partner and designated partner requirements guide explains who can hold each role.
What happens if you miss an LLP filing deadline?
If you miss an LLP filing deadline, the MCA charges an additional fee on top of the normal filing fee, and that fee grows the longer the delay runs; it can end up many times the cost of filing on time. We are not quoting a per-day figure because sources currently disagree on how the additional fee is calculated, and your CA can confirm the amount for your form and date.
The bigger risks are not the fee itself. Non-filing for consecutive years can lead the Registrar to strike the LLP off, and designated partners can face penalties. Filing late does not remove the obligation, so the cure is to file, not to wait.
A practical way to avoid all of this is a dated calendar shared with every designated partner, with the accounts closed by mid-April, Form 11 filed by early May and Form 8 filed well before 30 October. A small LLP that files on time pays only the plain filing fee.
How does LLP annual compliance compare with a Private Limited company?
An LLP's annual compliance is lighter than a Private Limited company's: two MCA forms and one tax return, with an audit only above ₹40 lakh turnover or ₹25 lakh contribution. A Private Limited company must have its accounts audited every year regardless of size, and it also files financial statements and an annual return with the ROC, holds board meetings and a general meeting, and files director KYC.
That gap is real for a business that stays small. For a two-partner service firm with modest turnover, the LLP route can mean no audit for years. A Private Limited company is the better fit if you plan to raise equity funding or grant ESOPs, and then the heavier compliance is the price of that structure. The Private Limited registration page shows the alternative side by side.
If you go with an LLP, Shunya's professional fee at incorporation is a flat ₹1,999, with government fees and state stamp duty billed separately at actual cost. Whether our CA can also take up your yearly filings is worth asking on the free callback, and it is a fair question to put to any provider before you commit.
When is Form 11 due for an LLP?
Form 11, the LLP annual return, is due within 60 days of the financial year-end, which is 30 May for a 31 March year-end. Every LLP must file it, even one that did no business during the year. A filing fee based on the LLP's contribution applies, and late filing attracts additional fees.
When is Form 8 due for an LLP?
Form 8, the statement of account and solvency, is due by 30 October for an LLP with a 31 March year-end, which is within 30 days after six months from the end of the year. It is mandatory for every LLP. If an audit applies, the accounts must be audited before filing.
Does every LLP need a statutory audit?
No. An LLP needs a statutory audit only if its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh. Below both limits, no MCA audit is required. A separate income-tax audit can still apply if turnover or receipts cross the tax-audit limits, so check both questions.
Which income-tax return does an LLP file and when?
An LLP files ITR-5. For assessment year 2026-27 the due date is 31 July when no tax audit applies, 31 October when a tax audit applies, and 30 November where transfer pricing applies. Confirm the dates for later years, as the Income-tax Act 2025 applies from 1 April 2026.
Do I have to file for an LLP with no business activity?
Yes. Form 11 and Form 8 are mandatory even for an LLP with nil activity, and an ITR-5 is still filed. Not filing for consecutive years can lead to the Registrar striking the LLP off. If you no longer need the LLP, ask a CA about closing it properly.
What are the LLP event-based filings?
Form 3 is filed within 30 days of a change to the LLP agreement, and Form 4 within 30 days of a change in partners or designated partners. A vacancy in designated partners must also be filled within 30 days. Delay attracts additional fees, so treat each as a 30-day task.
Is LLP compliance cheaper than a Private Limited company?
Usually yes for a small business. An LLP files two MCA forms and one tax return and needs no audit below ₹40 lakh turnover and ₹25 lakh contribution, while a Private Limited company needs an audit every year. If you plan to raise equity funding, a Private Limited company may still suit you better.
This article is for general information only. For your specific situation, consult a practicing CA.
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