One of the big attractions of an LLP is lighter annual compliance than a private limited company. But lighter does not mean none — two MCA forms and an income tax return are mandatory every year, whether or not the LLP did any business. This guide covers both forms, their deadlines, when a tax audit kicks in, and the penalty that ignores dormancy.
- Form 11 (annual return) is due by 30 May each year.
- Form 8 (statement of accounts & solvency) is due by 30 October.
- An income tax return is also mandatory every year.
- Late filing costs Rs 100 per day per form — even for a dormant LLP.
The LLP annual calendar
| Filing | Form | Deadline |
|---|---|---|
| Annual return | Form 11 | 30 May |
| Statement of accounts & solvency | Form 8 | 30 October |
| Income tax return | ITR-5 | 31 July / 31 October (if audited) |
The two MCA forms
- Form 11: the annual return summarising partners and contribution, due by 30 May each year.
- Form 8: the statement of accounts and solvency, due by 30 October.
An income tax return is also required. A tax audit applies once turnover crosses the threshold — see our tax audit guide. An LLP audit under LLP law also applies above the prescribed turnover/contribution limits.
“A dormant LLP still owes Form 11 and Form 8. The penalty for skipping them — Rs 100 per day per form — does not care that you did no business.”
Frequently asked questions
Is an LLP audit always required?
No. An audit under LLP law is required only once turnover or partner contribution crosses the prescribed limits. Below that, accounts still must be maintained and filed in Form 8.
What is the penalty for late Form 8 or Form 11?
Rs 100 per day per form with no upper limit, so delays get expensive quickly. File both by their deadlines.
Is LLP compliance really lighter than a company's?
Yes. LLPs have fewer forms, no mandatory board meetings and simpler requirements — but the core annual filings and ITR are still non-negotiable.
Our annual ROC compliance service files Form 11, Form 8 and the ITR so your LLP stays in good standing. See all company and ROC services.
