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LLP Annual Filing

LLP annual filings require submitting two main documents to the Ministry of Corporate Affairs (MCA) in India: Form 11 (Annual Return) by May 30 and Form 8 (Statement of Accounts and Solvency) by October 30. Additionally, Income Tax Returns (ITR-5) must be filed by July 31 (or October 31 if an audit is required).

Key Annual Filing Due Dates

Form / Filing Type Covers Due Date Late Penalty / Notes
Form 11 (Annual Return) Partner details, LLP contributions, and business summary May 30 ₹100/day delay; no upper limit
Form 8 (Statement of Account & Solvency) Profit/loss, balance sheet, and solvency statement October 30 ₹100/day delay; no upper limit
Income Tax Return (ITR-5) Income, deductions, and tax liability July 31 Up to ₹5,000 to ₹10,000 depending on delay
Tax Audit (If applicable) Turnover exceeds ₹40 Lakhs or contribution > ₹25 Lakhs October 31 Extended to November 30 for international/specific domestic transactions
 
     
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