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Company Law · ROCLLP Form 8 vs Form 11: annual compliance explained
Every LLP must file two annual forms with the MCA – Form 11 by 30 May and Form 8 by 30 October – even if it had no business. Late fees of ₹100 per day per form add up quickly. Here is what each form contains and how to stay compliant.
An LLP's annual compliance under the LLP Act, 2008 revolves around two MCA forms: Form 11 (annual return, Section 35) and Form 8 (statement of account and solvency, Section 34).
Side by side
| Point | Form 11 | Form 8 |
|---|---|---|
| Purpose | Annual return – partners, contribution, changes | Statement of accounts and solvency |
| Due date | 30 May | 30 October |
| Contents | Partners' details, contribution, summary of designated partners, penalties/compounding, body corporate partners | Part A: solvency declaration; Part B: statement of assets and liabilities and income and expenditure |
| Certification | Designated partner; CS certification for LLPs with turnover > ₹5 crore or contribution > ₹50 lakh | Designated partners; CA/CS/CMA certification; auditor details where audited |
| Small LLP relaxation | Simplified Form 11 for small LLPs | — |
Audit requirement
Accounts must be audited if, in a financial year: - turnover exceeds ₹40 lakh, or - contribution exceeds ₹25 lakh.
Other LLPs file Form 8 without audit (with a certificate of a practising professional).
Small LLP
Small LLPs (contribution up to ₹5 crore and turnover up to ₹50 crore, as notified) get lower fees and penalties and simplified returns.
Worked example
Example: Northline Advisory LLP (contribution ₹3 lakh) had turnover of ₹38 lakh in FY 2025-26.
| Filing | Due | Notes |
|---|---|---|
| Form 11 for FY 2025-26 | 30 May 2026 | Partners and contribution unchanged |
| Form 8 for FY 2025-26 | 30 October 2026 | No audit (turnover ≤ ₹40 lakh, contribution ≤ ₹25 lakh); CA certification |
| ITR-5 | 31 August 2026 (non-audit) | Income tax |
| Tax audit | Not required (receipts within limits) | — |
If Form 8 were filed on 29 November 2026 (30 days late), the additional fee would be ₹100 × 30 = ₹3,000 on top of the normal fee.
If its turnover crosses ₹40 lakh in FY 2026-27, audit becomes compulsory, and Form 8 will carry the auditor's report.
Event-based LLP forms
| Event | Form | Time |
|---|---|---|
| Change in LLP agreement | Form 3 | 30 days |
| Admission/cessation of partner | Form 4 | 30 days |
| Change of registered office | Form 15 | 30 days |
| Change of name | Form 5 | 30 days |
| Increase/decrease in contribution | Form 3/4 | 30 days |
Inactive LLPs
An LLP not carrying on business for a year or more can apply for strike-off in Form 24, after filing all pending Forms 8 and 11. Leaving an inactive LLP unfiled leads to accumulating fees and possible action against designated partners.
Common mistakes
- Assuming no business means no filing.
- Confusing the LLP audit threshold with the income-tax audit threshold.
- Missing Form 4 when partners change, leading to mismatches in Form 11.
- Filing Form 8 without the solvency declaration.
Key takeaway
Form 11 by 30 May and Form 8 by 30 October – every year, for every LLP. Audit is needed above ₹40 lakh turnover or ₹25 lakh contribution. Our company and LLP team files LLP annual returns and handles strike-off of inactive LLPs.
Official references
Provisions discussed (summaries in our Law Library):
- LLP Act, 2008 – Section 34: Statement of accounts & solvency
- LLP Act, 2008 – Section 35: Annual return
Official sources to verify the current text, notifications and circulars:
Frequently asked questions
What is the due date for LLP Form 11?
30 May following the end of the financial year (within 60 days of the year end).
What is the due date for LLP Form 8?
30 October following the end of the financial year (within 30 days from the end of six months).
Is filing required if the LLP had no transactions?
Yes. Both forms are mandatory every year for every LLP, regardless of business activity, until it is struck off or wound up.
What is the late fee?
An additional fee of ₹100 per day of delay for each form.
Can Form 8 be filed before Form 11?
Yes. Each has its own due date; filing order is not prescribed, but both must be filed on time.
Is digital signature mandatory for LLP forms?
Yes. Designated partners sign with DSC, and professionals certify where required.
Do LLPs need to file income-tax returns separately?
Yes. MCA forms are separate from the ITR-5, which is filed with the Income Tax Department.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.