The LLP Act, 2008 and the LLP Rules, 2009 require every LLP to file two annual forms with the Ministry of Corporate Affairs — Form 11 (Annual Return) and Form 8 (Statement of Accounts and Solvency). Both have fixed statutory deadlines, and late filing fees accrue at ₹100 per Designated Partner per day without any ceiling.
Beyond annual filings, changes in partners, amendments to the LLP agreement, and conversion events each trigger specific forms. We handle the complete compliance calendar for LLPs, including event-based filings as they arise.
Annual and Event-Based Obligations
Form 11 — Annual Return
Due by 30 May each year. Covers number of partners, total contribution, body corporate partners, and summary of LLP structure. Signed by Designated Partners.
Form 8 — Statement of Accounts
Due by 30 October each year. Includes Statement of Solvency, income and expenditure, and balance sheet. Audit required if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
Partner Addition or Cessation
Form 4 filed within 30 days of the change. Supplementary LLP Agreement and revised Form 3 may also be required.
LLP Agreement Amendments
Form 3 filed for changes to business objects, profit-sharing ratio, capital contributions, or management structure. Within 30 days of the change.
DIR-3 KYC
Annual KYC for all Designated Partners who hold active DINs, due by 30 September. Failure results in DIN deactivation.
Income Tax Return
LLP ITR-5 filed separately from the Form 8 timeline but coordinated with the accounts preparation to ensure consistency.
Change of Registered Office
Form 15 filed for registered office change within the state; Form 15 with consent for inter-state change.
Why the Deadlines Matter
Unlike most corporate filings where the penalty has a ceiling, the LLP Act imposes ₹100 per Designated Partner per day of default — with no upper limit — for late filing of Form 11 and Form 8. An LLP with two Designated Partners that files both forms six months late accumulates over ₹36,000 in penalties on Form 11 alone.
Under Section 70 of the LLP Act, 2008, Designated Partners of a defaulting LLP face personal prosecution before a Judicial Magistrate. The absence of limited liability in procedural law means that compliance failures affect partners directly — not just the entity.
Our Approach
Deadline Tracking
Form 11 (30 May) and Form 8 (30 October) are tracked from the start of each financial year. Preparation begins early enough to avoid rushed filings.
Accounts Coordination
We coordinate with the LLP's accountant to ensure the financial statements are signed and ready before the Form 8 deadline — not after.
Event-Based Filing
Partner additions, cessations, and LLP Agreement amendments are filed within the prescribed 30-day window as the events occur.
Designated Partner KYC
DIR-3 KYC is tracked and completed for all Designated Partners holding active DINs by 30 September each year.
What You Get
- Form 11 and Form 8 filed before statutory deadlines — no daily penalties
- Partner changes and LLP Agreement amendments filed within the prescribed window
- DIR-3 KYC current for all Designated Partners — no DIN deactivation
- LLP's MCA record clean and accurate for due diligence or conversion
- Personal liability exposure for Designated Partners eliminated