Company law and LLP · LLP and partnership firms
What are LLP Form 8 and Form 11, and when are they due?
Short answer
Form 11 is the LLP's annual return, giving its partners and their contributions; it is due by 30 May. Form 8 is the statement of account and solvency, with the financial position and income for the year; it is due by 30 October. Both are filed every year, even with no business. A late filing costs ₹100 a day for each form, with no upper limit, and the designated partners can be penalised.
The two forms
| Form 11 | Form 8 | |
|---|---|---|
| What | Annual return: partners, designated partners, contributions, changes during the year | Statement of account and solvency: Part A, a solvency declaration; Part B, the statement of assets and liabilities and of income and expenditure |
| Due | Within 60 days of the year end: 30 May | Within 30 days of the end of six months of the year: 30 October |
| Signed by | A designated partner; certified by a company secretary in practice if turnover exceeds ₹5 crore or contribution exceeds ₹50 lakh | Two designated partners; certified by a Chartered Accountant, company secretary or cost accountant in practice |
| Attachments | List of partners, where applicable | Audited accounts where an audit applies (see below) |
Our due-date calendar shows the next dates.
Late fees and penalties
- Additional fee: ₹100 a day for each form until it is filed, with no upper limit.
- Penalty: the LLP and its designated partners can be penalised for the default. Lower penalties apply to small LLPs.
- An LLP that does not file for long periods can be struck off.
Other LLP filings
| Form | When |
|---|---|
| Form 3 | LLP agreement and changes to it, within 30 days |
| Form 4 | Appointment, resignation or change of partners, within 30 days |
| Form 15 | Change of registered office |
| Form 24 | Application for strike-off |
Tax is separate
An LLP files its income-tax return in ITR-5 by 31 July, or by 31 October if a tax audit applies.
Legal basis
- Sections 34 and 35, Limited Liability Partnership Act, 2008
- Rules 24 and 25, Limited Liability Partnership Rules, 2009
Official sources
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