Company · LLP Compliance
Llp Annual Filing Due Date (India, 2026)
Every LLP in India has to file a set of annual returns even if it did no business during the year, and the due dates are fixed regardless of turnover. Missing them is expensive, because the late fee runs per day, per form, and there is no upper cap on the MCA forms. This guide sets out the LLP annual filing due dates, what each filing is, when an audit is needed, and the penalty for delay, so you can mark the calendar and stay clear of it.
- Form 11 (Annual Return): due 30 May for the financial year ending 31 March.
- Form 8 (Statement of Account and Solvency): due 30 October.
- Income tax return: 31 July if no audit, 31 October if a tax audit applies.
- Audit: required once turnover or contribution crosses the LLP thresholds, or the tax audit limit applies.
- Penalty: a per-day additional fee on late MCA forms, with no upper cap, so delays grow quickly.
- Even if dormant: an LLP with no business must still file all three every year from incorporation.
01The three annual filings
An LLP has two filings with the Ministry of Corporate Affairs and one with the income tax department each year.
- Form 11 (Annual Return): a summary of the LLP's partners and basic details for the financial year.
- Form 8 (Statement of Account and Solvency): the LLP's statement of accounts and a declaration of solvency, filed with the MCA.
- Income tax return (ITR): the LLP's return of income filed with the income tax department.
Two different authorities
Form 11 and Form 8 go to the MCA and keep the LLP compliant under company law. The income tax return goes to the income tax department. They are separate obligations with separate dates, so clearing one does not cover the other.
02The due dates at a glance
The LLP filing dates are fixed to the financial year ending 31 March.
| Filing | Due date (for FY ending 31 March) |
|---|---|
| Form 11 (Annual Return) | 30 May |
| Form 8 (Statement of Account and Solvency) | 30 October |
| Income tax return (no audit) | 31 July |
| Income tax return (audit case) | 31 October |
Dates can shift by notification or extension, so confirm each one for the year on the official portals. For how these sit next to a company's filing dates, see our note on the ROC filing due date for a private limited company.
03When an LLP needs an audit
Not every LLP needs its accounts audited. An LLP's accounts must generally be audited once its turnover or its contribution crosses the thresholds set under the LLP rules. Below those limits, audit is not mandatory, though the LLP still files Form 8 and its income tax return.
Separately, a tax audit under the income tax law can apply to an LLP carrying on business or profession once its turnover or receipts cross the tax audit limit, which pushes the income tax return date to the later audit deadline. If a tax audit applies, see our note on the due date for filing the tax audit report, as that report is filed before the return.
04The penalty for filing late
This is where LLP compliance bites. For late filing of the MCA forms (Form 11 and Form 8), an additional fee of a fixed amount per day of delay applies, and it keeps running until you file. The daily additional fee can scale for larger LLPs, and because there is no upper cap on these forms, a long delay can grow into a very large amount.
The income tax return has its own late-filing fee and interest if tax is due. The practical point is simple: the per-day additional fee on the MCA forms means a filing that is months late can cost far more than the professional fee to file it on time.
05Even a dormant LLP must file
A frequent and costly misunderstanding is that an LLP with no business, no income and no transactions does not need to file. That is wrong. An LLP must file Form 11 and Form 8, and its income tax return, every year from incorporation, regardless of activity.
So if you registered an LLP and then did nothing with it, the clock is still running on these filings. Dormant LLPs that skip filing often discover a large accumulated additional fee when they finally try to update or close the LLP.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
If your LLP is simple and you are comfortable with the MCA and income tax portals, you can prepare and file Form 11, Form 8 and the return yourself. Help is worth it when accounts need preparing, when an audit applies, or when you simply want to be sure the per-day penalty never starts because a date slipped.
With Claw Tax and Accounts, a verified chartered accountant prepares and files your LLP's annual filings at a fixed published price, a Claw reviewer checks them before submission, and you get reminders well before each due date so nothing lapses. This is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What are the LLP annual filing due dates?
For a financial year ending 31 March: Form 11 (Annual Return) is due by 30 May, Form 8 (Statement of Account and Solvency) by 30 October, and the income tax return by 31 July if no audit applies or 31 October if a tax audit applies. Confirm the exact dates for the year, as notifications and extensions can move them.
What is the difference between Form 11 and Form 8?
Form 11 is the LLP's annual return, summarising its partners and basic details. Form 8 is the statement of account and solvency, covering the LLP's accounts and a solvency declaration. Both are filed with the MCA, on different dates, and are separate from the income tax return filed with the income tax department.
Does an LLP with no business still have to file?
Yes. An LLP must file Form 11, Form 8 and its income tax return every year from incorporation, even if it had no business, income or transactions. Dormant LLPs that skip these often face a large accumulated additional fee when they later try to update or close the LLP.
What is the penalty for late LLP filing?
Late filing of the MCA forms attracts an additional fee charged per day of delay, which can scale for larger LLPs and has no upper cap, so a long delay can grow into a very large amount. The income tax return carries its own late-filing fee and interest if tax is due. Filing on time is almost always cheaper.
When does an LLP need an audit?
An LLP's accounts must generally be audited once its turnover or contribution crosses the thresholds set under the LLP rules. A separate tax audit under income tax law can apply once business turnover crosses the tax audit limit, which also moves the income tax return date to the later audit deadline. Confirm the current thresholds for your year.
Are the MCA and income tax deadlines the same?
No. Form 11 and Form 8 are MCA filings due on 30 May and 30 October respectively, while the income tax return is a separate filing due on 31 July or 31 October depending on audit. They are different obligations with different authorities, so meeting one does not satisfy the other.