LLP Annual Compliance
Every LLP must file Form 11 and Form 8 each year, plus the income tax return — even with no business. We manage your LLP's annual compliance so you avoid the ₹100-a-day statutory penalty and MCA's escalating late-filing fee.
Quick answer
An LLP files two MCA forms every year: Form 11, the annual return, within 60 days of the financial year end (30 May), and Form 8, the Statement of Account & Solvency, by 30 October. Both are due even in a year with no activity. Filing late costs two separate things — a statutory penalty of ₹100 a day under sections 34(5) and 35(2), capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners, and MCA's additional filing fee, which is a multiple of the normal fee rather than a per-day charge.
Applies to: Financial year 2025-26 filings; fee slabs per Annexure A as substituted with effect from 1 April 2022Jurisdiction: India — LLP Act, 2008 and the LLP Rules, 2009 (MCA / Registrar of Companies)Sources checked: 2026-08-20
Starts at
₹4,999
+ GST | MCA/government fees, additional fees, late fees and penalties vary by entity type, paid-up capital, turnover and due-date status
Timeline
An annual cycle (Form 11 by May, Form 8 by Oct)
Documents
Accounts + partner details
Form 11 + Form 8
Income tax return
Designated-partner KYC
Avoid the ₹100/day penalty
Pricing
Managed LLP compliance
Lighter than a company, but still mandatory. MCA filing fees and any late fees are statutory and shown separately.
Annual Filings
Form 11 + Form 8
+ GST | MCA/government fees, additional fees, late fees and penalties vary by entity type, paid-up capital, turnover and due-date status
- Form 11 (annual return)
- Form 8 (accounts & solvency)
- DIR-3 KYC for partners
- Calendar & reminders
Managed
Compliance + accounting
By activity
- Everything above
- Bookkeeping & accounts
- Income tax return
- Dedicated reviewer
Prices are professional fees and indicative. Government fees, stamp duty, DSC, PAN/TAN, state charges and third-party costs are extra and may change. A final engagement summary separates each component before payment.
Overview
What is LLP Annual Compliance?
An LLP has lighter compliance than a company, but it's not zero. Every LLP must file two MCA forms each year — Form 11 (annual return, generally due by 30 May) and Form 8 (statement of accounts and solvency, generally due by 30 October) — plus its income tax return.
Missing a deadline costs an LLP twice, and the two charges are routinely confused. Sections 34(5) and 35(2) of the LLP Act impose a statutory penalty of ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners. Separately, MCA charges an additional filing fee as a multiple of the normal fee, banded by how late you are and lighter for a Small LLP — 1x up to 15 days, then rising through 4x, 8x and beyond. Designated partners also complete DIR-3 KYC annually.
We manage your LLP's annual filings and KYC so nothing is missed.
Is it for you?
Who needs it — and who doesn't
Recommended if
- Every LLP, active or inactive
- LLP partners who want compliance handled
- LLPs that have fallen behind on Form 8/11
- Professional and services firms structured as LLPs
May not be needed if
- Companies (different filings — see Company Compliance)
- Proprietorships/partnerships (no MCA annual filings)
Benefits
Why it's worth doing right
Avoid two separate charges
Filing on time avoids both the ₹100-a-day penalty under sections 34(5) and 35(2) and MCA's escalating multiple-of-fee late charge.
Stay in good standing
Clean filings keep the LLP active and credible with banks and partners.
Lighter, but covered
We handle the two annual forms, KYC and tax so you don't have to track them.
Eligibility
Eligibility & key conditions
- A registered LLP
- Access to accounts and partner details
- Cooperation on signatures
Documents
Documents required
Accounts
- Statement of accounts (financials)
- Bank statements
- Contribution and transaction details
Partners
- Designated partner details and DSCs
- Any changes in partners during the year
Process
A clear path from start to filed
Official filing
How the MCA21 — LLP Form 11 and LLP Form 8 flow works
The two deadlines come from different places in the LLP Act, which is why they are 5 months apart. Form 11 is the annual return under section 35(1) and is due within sixty days of closure of the financial year — 30 May for a 31 March year end. Form 8 works in two steps: section 34(2) requires the Statement of Account & Solvency to be prepared within six months of the year end, and rule 24 then allows 30 days to file it, giving 30 October.
Whether Form 8 needs an auditor depends on size, not on choice. MCA's own Form 8 instruction kit sets the line: the form must be certified by the LLP's auditor once turnover exceeds ₹40 lakh or a partner's obligation of contribution exceeds ₹25 lakh. Below both, a designated partner certifies it.
Worked example, with the assumptions stated. Assume a small LLP with a 31 March 2026 year end and a contribution of ₹3,00,000, which puts the normal filing fee at ₹100 per form. Form 11 was due 30 May 2026. If it is filed on 14 July 2026, that is 45 days late, which falls in the 'more than 30 days and up to 60 days' band — 4× the normal fee for a small LLP, so ₹400 instead of ₹100. Separately, section 35(2) charges ₹100 for each day the failure continues, which over those 45 days is ₹4,500, and it is capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners. The two are different liabilities and both can apply. Multiply the fee, count the penalty by the day.
Costs
Fees & cost breakdown
| Cost component | Indicative amount |
|---|---|
| Professional feeOurs. By activity | From ₹4,999/year |
| MCA filing feesGovernment. ₹50 to ₹600 per form on the LLP's contribution | Contribution-based |
| MCA additional fee (if late)Government. Banded by delay and lighter for a Small LLP — 1x up to 15 days, then 4x, 8x and beyond. Not a per-day rate | A multiple of the normal fee |
| Statutory penalty (if late)Government. Sections 34(5) and 35(2) — capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners | ₹100/day |
The last two rows are different liabilities and can both apply. The MCA additional fee is what you pay to file; the penalty under sections 34(5) and 35(2) is separate and is the one that carries the caps.
Deliverables
What you receive on completion
After this filing
What you need to stay compliant next
Annual cycle
Form 11, Form 8, KYC and ITR repeat every year. We keep it running.
Event-based filings
Changes in partners, agreement or address need timely filings — we handle these.
Avoid delays
Common mistakes & reasons for rejection
Common mistakes
- Assuming an LLP has no compliance
- Missing Form 8 / Form 11 and incurring both the ₹100-a-day penalty and MCA's escalating additional fee
- Assuming the MCA late-filing charge is ₹100 a day — that is the statutory penalty; the filing charge is a multiple of the normal fee
- Skipping designated-partner DIR-3 KYC
- Not filing in a no-activity year
Risks
Penalties & risks of getting it wrong
Form 11 filed late
Section 35(2) imposes a penalty of ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners. It runs whether or not you traded that year.
Form 8 filed late
Section 34(5) mirrors it: ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 for every designated partner.
MCA additional fee on top
Separately from the statutory penalty, MCA charges an additional filing fee as a multiple of the normal fee, banded by how late you are and lighter for a Small LLP: 1x up to 15 days, then rising steeply through 4x, 8x and beyond. Two charges, not one.
Left unfiled for years
The penalty caps out, but the additional fee keeps climbing with each delay band, and a Form 24 strike off cannot proceed until the pending Form 8 and Form 11 are regularised.
AI-powered assistance
AI does the heavy lifting. Experts make the call.
AI assists with checks, drafting and explanations only. A qualified professional reviews every defined checkpoint and the final filing before submission. AI does not make consequential compliance decisions on its own.
Keep your LLP compliant
We file Form 11 and Form 8 on time and handle partner KYC — so neither the ₹100-a-day penalty nor MCA's escalating additional fee ever starts ticking.
Compare
LLP Annual Compliance vs Company Compliance
| Factor | LLP Annual Compliance | Company Compliance |
|---|---|---|
| Annual forms | Form 11 + Form 8 | AOC-4 + MGT-7 |
| Meetings | None statutory | Board meetings + AGM |
| Audit | Only above thresholds | Mandatory |
| Late-filing fee | A multiple of the normal fee, banded by delay | ₹100/day per form, no cap |
| Statutory penalty | ₹100/day, capped at ₹1,00,000 (LLP) | ₹10,000 + ₹100/day, capped at ₹2,00,000 |
Use cases
Built for how real businesses operate
Services LLP
Need: Stay compliant cheaply
We suggest: Annual Filings plan for Form 11 and Form 8.
Inactive LLP
Need: Avoid mounting late fees
We suggest: File pending returns now — or consider closure if truly inactive.
Why MyFinancialAdvisory
A more accountable way to stay compliant
Quality & accountability
Reviewed by compliance experts
Every llp annual compliance engagement is prepared with structured checks and signed off by qualified professionals before anything is filed — speed without sacrificing accuracy.
Reviewed by
Reviewed by MyFinancialAdvisory Compliance Team
Company law & ROC review
Our ROC and MCA work is prepared with AI-assisted checks and reviewed by qualified professionals experienced in company law and MCA filings before any form is filed.
Structured document checks
Documents and eligibility follow structured checks before expert review.
Expert-reviewed before filing
A qualified professional signs off every defined checkpoint.
Compliance-safe guidance
Advice mapped to current rules — no shortcuts, no guesswork.
Resources
Related guides & reading
LLP Annual Compliance: Form 8 and Form 11
The two filings, the two separate late charges, and what each one is actually capped at.
Read moreCompany Compliance Checklist
The ongoing annual and event-based compliance calendar.
Read moreLLP Closure Process
Close an inactive LLP via Form 24.
Read moreKeep exploring
Hub
MCA / ROC compliance
Annual filings, changes and closures for companies and LLPs, tracked end to end.
Service
Company Compliance
Your company's full annual ROC and statutory compliance, managed.
Service
DIR-3 KYC
Annual director KYC to keep the DIN active.
Service
LLP Closure
Strike off an inactive LLP via Form 24.
Service
Winding Up LLP
Formal winding up of an LLP.
FAQs
LLP Annual Compliance — frequently asked questions
What annual compliance does an LLP have?
Form 11 (annual return, generally by 30 May) and Form 8 (statement of accounts and solvency, generally by 30 October) with the MCA, plus the income tax return and designated-partner KYC — every year.
Does an inactive LLP still need to file?
Yes. Form 11 and Form 8 are mandatory even with no business activity, and the ₹100-a-day penalty under sections 34(5) and 35(2) runs whether or not the LLP traded.
What does filing late actually cost?
Two separate things. A statutory penalty of ₹100 per day under section 35(2) for Form 11 or section 34(5) for Form 8, capped at ₹1,00,000 for the LLP and ₹50,000 for the designated partners. And, separately, MCA's additional filing fee, which is a multiple of the normal fee banded by how late you are — 1 time up to 15 days, then rising through 4 and 8 times and beyond, with lighter multiples for a Small LLP. It is not a ₹100-a-day charge.
When exactly are Form 11 and Form 8 due?
Form 11, the annual return, is due within 60 days of the close of the financial year under section 35(1) — 30 May for a 31 March year end. Form 8 runs in two steps: section 34(2) requires the Statement of Account & Solvency to be prepared within six months of the year end, and the rules allow 30 days to file it, so 30 October.
When is Form 11 due?
Generally within 60 days of the end of the financial year — typically by 30 May.
When is Form 8 due?
Generally by 30 October — within 30 days of the end of six months from the financial year-end.
Is an LLP audit mandatory?
Only if the LLP crosses the turnover or contribution thresholds. Below those, no statutory audit is required.
Do LLP partners need DIR-3 KYC?
Yes, designated partners with a DIN must complete the annual KYC to keep the DIN active.
My LLP is years behind — what now?
We can file the pending Form 8/11, compute the late fees, and bring it current — or help you close it if it's truly inactive.
What do I receive?
Filed Form 11 and Form 8 with SRNs, partner KYC, the ITR if opted, and a compliance calendar.
References
Official sources
- LLP Act, 2008 — s.34 (Statement of Account & Solvency, penalty and cap), s.35 (annual return, penalty and cap)
- G.S.R. 109(E) dated 11-02-2022 — LLP (Amendment) Rules substituting Annexure A with the additional-fee slab multipliers, effective 1 April 2022
- MCA instruction kit — LLP Form No. 8 (event date 30 September, 30-day limit, audit certification thresholds)
- MCA instruction kit — LLP Form No. 11 (event date financial year end, 60-day limit)
Rules, fees and due dates change by notification. Confirm the current position on the official portal before you act.
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