LLP Form 8 and Form 11

What it means

Every LLP must file two annual forms with the Ministry of Corporate Affairs (MCA), even if it had no business during the year. Form 11 is the annual return, giving details of partners, their contributions and any changes. Form 8 is the Statement of Account and Solvency, giving the financial position and a declaration that the LLP can pay its debts.

How it works

• Form 11: due within 60 days of the end of the financial year, that is by 30 May.

• Form 8: due within 30 days from the end of six months of the financial year, that is by 30 October.

• Form 8 is signed by designated partners and certified by a practising CA, CS or cost accountant. If the LLP is audited, the audited accounts are attached.

• Late filing attracts an additional fee of ₹100 per day for each form, on top of the normal filing fee, with no maximum limit.

• Both forms must be filed even for a dormant LLP with nil turnover.

Example

An LLP files its forms for the financial year 2025-26 late. Form 11 was due on 30 May 2026 but filed on 14 July 2026, a delay of 45 days. Form 8 was due on 30 October 2026 and is filed on 29 December 2026, a delay of 60 days.

1. Additional fee for Form 11: 45 days x ₹100 = ₹4,500.

2. Additional fee for Form 8: 60 days x ₹100 = ₹6,000.

3. Total additional fee: ₹4,500 + ₹6,000 = ₹10,500, plus the normal filing fees.

If the same LLP stayed two years behind on both forms, the fee would be roughly ₹100 x 730 days x 2 forms, about ₹1,46,000, which is why old defaults become expensive quickly.

Key points to remember

• Diary 30 May and 30 October every year; these do not change with the income tax due date.

• The partner contribution shown in Form 11 must match the LLP agreement and Form 3 filings.

• Continuous non-filing can lead to the Registrar striking off the LLP and to designated partners being disqualified.

• Filing these forms does not replace the income tax return, which is a separate filing.