Every LLP registered in India must file Form 11 by May 30 and Form 8 by October 30 every year — even if there are zero transactions. Penalty is ₹100/day per form with no upper cap. Our CAs handle the entire MCA V3 portal filing.
Mandatory under the LLP Act 2008 for every registered LLP in India — regardless of turnover or business activity
Under the Limited Liability Partnership Act, 2008 and the LLP Rules 2009, every registered LLP in India must fulfil two types of compliance obligations annually. The first is mandatory annual filings with the Ministry of Corporate Affairs (MCA) — these are Form 11 and Form 8, filed on the MCA V3 portal. The second is event-based filings — forms filed within 30 days whenever a specific change occurs in the LLP (such as a partner change, address change, or LLP Agreement amendment).
The two mandatory annual filings are Form 11 (Annual Return under Section 35 of the LLP Act) and Form 8 (Statement of Account & Solvency under Section 34). Both are filed on the MCA V3 portal using the LLP Identification Number (LLPIN) and require Digital Signature Certificates (DSC) of the Designated Partners.
Unlike private limited companies, LLPs have a relatively simpler compliance structure — no Board meetings, no Director's Report, no AGM requirement. However, the annual return and financial account filings are strictly enforced. Missing the deadline attracts ₹100 per day per form with no upper limit. Prolonged non-compliance can result in the MCA striking off the LLP name and Designated Partners being disqualified from holding DPINs.
If your entity is registered as an LLP in India, annual compliance is mandatory with no exceptions
Mark every date — missing any one attracts ₹100/day penalty or disqualification
| Filing | Form / Return | Due Date (FY 2025–26) | Authority | Late Penalty |
|---|---|---|---|---|
| DPIN / DIN Annual KYC | DIR-3 KYC | 30 September 2025 | MCA V3 Portal | ₹5,000 per partner reactivation fee |
| Income Tax Return | ITR-5 | 31 July 2026 (non-audit) 31 October 2026 (audit cases) |
Income Tax e-Filing Portal | ₹5,000 default penalty under Sec 234F |
| Annual Return | Form 11 | 30 May 2026 | MCA V3 Portal | ₹100/day · No cap |
| Statement of Account & Solvency | Form 8 | 30 October 2026 | MCA V3 Portal | ₹100/day · No cap |
| GST Return (if GST-registered) | GSTR-3B / GSTR-1 | Monthly or Quarterly | GST Portal (gst.gov.in) | ₹50–₹100/day + 18% interest on tax due |
| TDS Return (if applicable) | Form 26Q / 24Q | Quarterly (Jul, Oct, Jan, May) | TRACES Portal | ₹200/day up to tax amount deducted |
Both are mandatory every year and serve completely different purposes — you cannot substitute one for the other
Filed under Section 35 of the LLP Act 2008. Discloses information about the LLP's partners and their contributions.
Filed under Section 34 of the LLP Act 2008. Contains financial statements and a solvency declaration.
Two separate thresholds — many LLP owners confuse the audit requirement with the certification requirement
| Threshold | Requirement | Applicable Form | Certified / Audited By |
|---|---|---|---|
| Annual turnover > ₹40 lakh OR Partner contribution > ₹25 lakh | Statutory Audit — full accounts must be audited before filing | Form 8 (Part A) | Practising Chartered Accountant (CA) |
| Annual turnover > ₹5 crore OR Partner contribution > ₹50 lakh | Form Certification — Annual Return must be certified by a professional | Form 11 | Practising CA / CS / CMA |
| Below both thresholds above | Self-declaration by Designated Partners — no mandatory CA/CS/CMA involvement for filing | Form 11 & Form 8 | Designated Partner (using DSC) |
₹100 per day per form with no ceiling — the longer you delay, the higher the cost
Our ₹999 Basic plan covers timely filing of both Form 11 and Form 8, saving you potentially ₹40,000+ in avoidable penalties. Engage us at least 15 days before the due date to guarantee penalty-free filing with same-day SRN delivery.
Beyond financial penalties, prolonged non-compliance carries these consequences: the MCA can strike off the LLP name from the register of LLPs; Designated Partners can be declared disqualified from holding any DPIN or DIN in future entities; and the LLP loses its "Active" status on the MCA portal — making it impossible to obtain bank loans, enter into contracts with large corporates, or attract investors who check MCA compliance status.
Annual filings cover the year-end obligation. These forms must be filed within 30 days of specific events during the year
| Event / Change in LLP | Form to File | Filing Deadline | Penalty for Late Filing |
|---|---|---|---|
| New partner appointed or existing partner exits | Form 4 | Within 30 days of change | ₹100/day per partner change |
| LLP Agreement amended — profit sharing ratio, capital, scope of business | Form 3 | Within 30 days of amendment | ₹100/day |
| Registered office address changed | Form 15 | Within 30 days of change | ₹100/day |
| LLP name changed (after Registrar approval) | Form 5 | Within 30 days of name-change approval | ₹100/day |
| Foreign LLP establishes a place of business in India | Form 27 | Within 30 days of establishment | ₹100/day |
Collect these before engaging your CA — having them ready cuts the turnaround time from 7 days to 2 days
6-step process on MCA V3 portal — you share documents, we handle everything
Upload your bank statements, LLP agreement, DPIN/Aadhaar of partners, and financial records on our secure client portal or share via WhatsApp. A dedicated CA is assigned to your LLP account within 2 working hours of document receipt.
Our CA prepares the Balance Sheet, Profit & Loss Account, and notes to accounts for FY 2025–26 in the format prescribed under Schedule III of the LLP Act. If turnover exceeds ₹40 lakh, a statutory audit is conducted by an empanelled Chartered Accountant before accounts are finalised. You review and approve the draft accounts before we proceed.
We file the annual KYC for each Designated Partner on the MCA V3 portal before filing any annual return — because an inactive DPIN cannot sign Form 11 or Form 8. DPIN KYC for up to 2 Designated Partners is included in the Basic plan. This keeps DPIN/DIN active and avoids the ₹5,000 reactivation fee.
Form 11 is prepared on the MCA V3 portal using your LLPIN. It captures all partner details, capital contribution, and changes during FY 2025–26. Filed using DSC of both Designated Partners. If your contribution exceeded ₹50 lakh or turnover exceeded ₹5 crore, our CA certifies the form with their digital signature and membership number before filing.
Form 8 is filed on MCA V3 portal with the finalised financial statements attached. Both Part A (balance sheet and P&L) and Part B (solvency declaration) are completed. For LLPs requiring audit, the CA's digital signature and audit report number are attached. For nil-turnover LLPs, the Designated Partner's self-declaration is filed instead.
After successful MCA V3 portal filing, we deliver: the Service Request Number (SRN) for both Form 11 and Form 8 as proof of timely filing; the MCA filing acknowledgement email; and a ClearlyComply Compliance Certificate for your records. Keep the SRN safely — banks, auditors, and investors will ask for it.
Flat professional fee — no hourly billing, no surprise charges. Government filing fees are zero for timely filing.
Compliance is not just about avoiding penalties — it directly affects your LLP's ability to operate, borrow, and grow
We file on MCA V3 portal so you never have to learn the portal, configure DSCs, or track filing deadlines yourself
LLP annual compliance refers to the mandatory filings under the LLP Act 2008 that every registered LLP must submit to MCA every financial year — specifically Form 11 (Annual Return, due May 30) and Form 8 (Statement of Account & Solvency, due October 30). The obligation is based on registration status, not business activity. This means even a dormant LLP with zero transactions must file Form 11 and Form 8 every year. Failure attracts ₹100 per day per form with no cap, plus risk of DPIN deactivation and MCA strike-off.
Form 11 is the Annual Return filed under Section 35 of the LLP Act 2008. It is due within 60 days from the close of the financial year (March 31) — meaning by May 30 every year. It contains: names, DIN/DPIN, address, and nationality of all Designated Partners and other partners; capital contribution details for each partner; total contribution obligation vs actual contribution received; and any changes in the partnership during the year. For LLPs where the partner contribution exceeds ₹50 lakh or turnover exceeds ₹5 crore, Form 11 must be certified by a practising CA, CS, or CMA.
Form 8 is the Statement of Account & Solvency, filed under Section 34 of the LLP Act, due by October 30 every year (within 30 days from the end of 6 months of the financial year). It has two parts: Part A is the Statement of Account, containing the Balance Sheet and Profit & Loss account for the financial year; Part B is the Statement of Solvency, where Designated Partners declare under penalty that the LLP can pay its debts as they fall due. If the LLP's turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh, audited accounts certified by a CA must be attached.
The penalty is ₹100 per day per form, with absolutely no upper limit. To understand the cost: 30 days late = ₹3,000 per form (₹6,000 for both); 90 days late = ₹9,000 per form (₹18,000 for both); 6 months late = ₹18,000 per form (₹36,000 for both). If DPIN is also deactivated, add ₹5,000 per partner for reactivation. Beyond financial penalties, the MCA can declare Designated Partners as disqualified — meaning they cannot hold a DPIN/DIN in any other company or LLP. In extreme cases, the MCA strikes off the LLP name entirely.
Two separate thresholds govern when CA involvement is mandatory: (1) Statutory audit requirement — if the LLP's annual turnover exceeds ₹40 lakh OR partner contribution exceeds ₹25 lakh, accounts must be audited by a Chartered Accountant before Form 8 is filed. (2) Form 11 certification requirement — if turnover exceeds ₹5 crore OR contribution exceeds ₹50 lakh, Form 11 must be certified by a practising CA, CS, or CMA. LLPs below both thresholds can file unaudited accounts with a self-declaration by Designated Partners, though professional preparation of financial statements is still recommended.
Beyond annual filings, LLPs must file specific forms within 30 days when certain events occur during the year. The main event-based forms are: Form 4 — when a partner joins or exits the LLP; Form 3 — when the LLP Agreement is amended (change in profit-sharing ratio, business scope, capital contribution); Form 15 — when the registered office address changes; Form 5 — when the LLP name is changed after Registrar approval. Each of these also carries ₹100/day late penalties. If you missed filing Form 4 for a partner change during FY 2025–26, the late filing fee starts from the date of that change — not from March 31.
Yes. Every LLP must also file an Income Tax Return in ITR-5 format with the Income Tax Department every year, separate from the MCA filings. The due dates are: July 31, 2026 for LLPs not required to get their accounts audited; October 31, 2026 for LLPs whose accounts are required to be audited (turnover > ₹40 lakh or contribution > ₹25 lakh). Late filing of ITR attracts a default penalty of ₹5,000 under Section 234F of the Income Tax Act. ClearlyComply's Standard plan (₹5,999) includes ITR-5 filing along with Form 11 and Form 8.
The Basic plan at ₹999 covers: preparation of financial statements (Balance Sheet and Profit & Loss Account) for FY 2025–26 — including nil-turnover statements at no extra charge; filing of Form 11 (Annual Return) on MCA V3 portal; filing of Form 8 (Statement of Account & Solvency) on MCA V3 portal; DPIN KYC (DIR-3 KYC) filing for up to 2 Designated Partners; and delivery of the Service Request Number (SRN) and Compliance Certificate after successful filing. Government filing fees (zero for timely filing), DSC renewal charges, ITR-5 filing, and statutory audit are not included in the Basic plan — see Standard (₹5,999) and Premium (₹9,999) for those.
Services commonly used by LLPs alongside annual compliance
Form 11 due May 30 · Form 8 due October 30 · DPIN KYC due September 30
Expert CAs handle the full MCA V3 portal filing at ₹999. Zero-penalty guaranteed.