LLP ITR Filing (ITR-5)
Every LLP must file its income tax return (ITR-5) each year, on top of its MCA Form 8/11. We file ITR-5 from your accounts, coordinate the tax audit where needed, and keep your LLP tax-compliant.
Quick answer
An LLP files ITR-5 every year, whether or not it traded. For AY 2026-27 the due date is 31 August 2026 where no tax audit is required, and 31 October 2026 where one is — 30 November where transfer pricing applies. LLP audit obligations come from two directions: the LLP Act and the income-tax audit thresholds.
Applies to: AY 2026-27 (income of FY 2025-26), under the Income-tax Act, 1961Jurisdiction: IndiaSources checked: 20 August 2026
Starts at
₹3,999
+ GST | taxes payable, interest, late fees, audit requirements and professional fees vary with your income, entity type, books and transactions
Timeline
31 Aug (non-audit) or 31 Oct (audit)
Documents
Accounts + partner/tax data
ITR-5 for LLPs
Flat LLP tax rate
Audit where needed
Expert-reviewed
Pricing
LLP ITR (ITR-5) filing
Filed from your LLP's accounts. Tax audit and bookkeeping are quoted separately where applicable.
ITR-5 Filing
Non-audit LLP
+ GST
- ITR-5 preparation & filing
- Tax computation
- Partner remuneration/interest
- Expert review
ITR-5 + Audit
With tax audit
By turnover
- Everything above
- Tax audit (44AB)
- Books & financials
- 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 ITR Filing (ITR-5)?
An LLP files its income tax return in ITR-5. This is separate from — and in addition to — its MCA annual filings (Form 8 and Form 11). LLPs are taxed at a flat rate (with AMT considerations), and partner remuneration and interest are deductible within limits set by the LLP agreement and the Act.
Filing is mandatory every year, even with no activity. A tax audit under Section 44AB may apply above turnover thresholds, and is filed before the ITR.
The due date depends on whether an audit applies, and for AY 2026-27 the split is 31 August 2026 for a non-audit LLP and 31 October 2026 where accounts must be audited — 30 November where transfer pricing applies. Under the Income-tax Act, 2025 the audit thresholds sit in section 63 and are unchanged: turnover above ₹1 crore, raised to ₹10 crore where cash receipts and cash payments each stay within 5%. An LLP paying its partners also has a deduction obligation of its own, reported in the quarterly TDS return.
We file ITR-5 from your accounts, handle partner remuneration/interest correctly, coordinate the audit where needed, and keep your LLP compliant.
Is it for you?
Who needs it — and who doesn't
Recommended if
- Every LLP, active or inactive
- LLPs with partner remuneration/interest
- LLPs needing a tax audit
- LLPs catching up on prior years
May not be needed if
- Companies (ITR-6)
- Proprietorships (ITR-3/4)
- Individuals with no LLP
Benefits
Why it's worth doing right
Correct LLP taxation
We apply the flat LLP rate and deduct partner remuneration/interest within the permitted limits.
Audit clarity
We tell you whether a tax audit applies and handle it before the ITR.
Aligned with MCA
We keep your ITR consistent with your Form 8/11 filings.
Eligibility
Eligibility & key conditions
- A registered LLP
- Accounts and partner details
- Tax audit completed where applicable
Documents
Documents required
Financial
- Statement of accounts (financials)
- Bank statements
- Partner remuneration and interest details
Tax
- Advance tax / TDS credits (26AS)
- Depreciation/asset details
- Prior-year returns
Process
A clear path from start to filed
Costs
Fees & cost breakdown
| Cost component | Indicative amount |
|---|---|
| Professional feeITR-5; audit/bookkeeping separate | From ₹3,999 |
| Government feeNo portal fee to file | Nil |
| Tax auditWhere Section 44AB applies | By turnover |
Deliverables
What you receive on completion
After this filing
What you need to stay compliant next
Advance tax
LLPs pay advance tax in instalments — we keep you on schedule to avoid interest.
Alongside MCA
We keep ITR-5 consistent with your Form 8/11 and remind you about both.
Avoid delays
Common mistakes & reasons for rejection
Common mistakes
- Filing ITR but forgetting MCA Form 8/11 (or vice versa)
- Partner remuneration/interest claimed beyond permitted limits
- Not filing in a no-activity year
- Missing a tax-audit requirement
- Inconsistency between ITR and financials
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.
File your LLP's ITR-5
We file ITR-5 from your accounts, handle partner remuneration correctly and coordinate the audit — aligned with your MCA filings.
Compare
LLP ITR Filing (ITR-5) vs Company ITR Filing
| Factor | LLP ITR Filing (ITR-5) | Company ITR Filing |
|---|---|---|
| Form | ITR-5 | ITR-6 |
| Tax | Flat LLP rate (with AMT) | Corporate rates (with MAT) |
| Other annual filing | MCA Form 8 & 11 | MCA AOC-4 & MGT-7 |
Use cases
Built for how real businesses operate
Services LLP
Need: Annual ITR
We suggest: ITR-5 with partner remuneration handled correctly.
Higher-turnover LLP
Need: Audit + ITR
We suggest: Tax audit then ITR-5.
Why MyFinancialAdvisory
A more accountable way to stay compliant
Quality & accountability
Reviewed by compliance experts
Every llp itr filing (itr-5) 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 Tax Team
Income-tax & TDS review
Our income-tax and TDS work is prepared with AI-assisted checks and reviewed by qualified professionals experienced in ITR filing, TDS compliance and notices before anything 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.
Keep exploring
Hub
Income tax & TDS
ITR filing, TDS, tax planning and notices for every taxpayer.
Service
Company ITR Filing
ITR-6 for companies, mandatory every year.
Service
Partnership Firm ITR
ITR-5 for partnership firms.
Service
Tax Audit Support
Tax audit (44AB) preparation and filing.
Service
Advance Tax Payment
Pay advance tax on time and avoid interest.
FAQs
LLP ITR Filing (ITR-5) — frequently asked questions
Which ITR form does an LLP file?
ITR-5. It's separate from the LLP's MCA annual filings (Form 8 and Form 11), which are filed with the Registrar.
Is LLP ITR filing mandatory with no activity?
Yes. An LLP must file ITR-5 every year regardless of business activity.
How is an LLP taxed?
At a flat LLP rate, with Alternate Minimum Tax (AMT) considerations. Partner remuneration and interest on capital are deductible within the limits set by the LLP agreement and the Act.
When is LLP ITR due?
31 August for non-audit LLPs and 31 October where a tax audit applies. The non-audit date for business cases moved from 31 July to 31 August. Dates can change by notification.
Does an LLP need a tax audit?
A tax audit under Section 44AB can apply above turnover thresholds. The audit report is filed before the ITR. We assess applicability.
Is partner remuneration deductible?
Yes, within the limits prescribed by the Act and your LLP agreement. We compute it correctly to maximise the legitimate deduction.
Do I file both ITR-5 and MCA forms?
Yes. ITR-5 is the income-tax return; Form 8 and Form 11 are the MCA filings. Both are mandatory annually. We can handle both.
Can you file pending LLP returns?
Depending on the year, a belated or updated return may be possible. We advise and file what's available.
What do I receive?
The filed ITR-5, the acknowledgement, the tax computation with partner remuneration/interest, and the audit report where applicable.
References
Official sources
- Finance Act, 2026 s.5(a) — substitutes the s.139(1) due-date table: 31 August for non-audit business cases, 31 October for audit cases, Gazette of India
- Income-tax Act, 2025 (No. 30 of 2025) s.63 — tax audit thresholds and the "specified date"
- Income Tax Department — returns and forms applicable for AY 2026-27
Rules, fees and due dates change by notification. Confirm the current position on the official portal before you act.
Ready to get llp itr filing (itr-5) done?
Start with a quick conversation. We’ll confirm scope, documents, fees and the next deadline.