LLP Annual Compliance — Form 11, Form 8 and Income Tax Filing Guide 2025-26

While LLPs (Limited Liability Partnerships) have simpler compliance requirements than Private Limited Companies, they are still subject to mandatory annual filings with the MCA and the Income Tax department. Failing to comply results in penalties of ₹100 per day per form — identical to companies. This guide covers all annual compliance requirements for LLPs in India for 2025-26.

Form 11 — Annual Return

Form 11 is the annual return for LLPs, providing information about all partners, their contributions and any changes during the year. It is filed on the MCA V3 portal.

• Due date: 30 May every year (within 60 days of end of financial year i.e. 31 March)
• Attachments: Statement of partners' contributions and changes in partners (if any)
• Certification by a practising CA/CS/CMA is required if the total contribution exceeds ₹50 lakh

Late filing fee: ₹100 per day per form after 30 May.

Form 8 — Statement of Account and Solvency

Form 8 is the annual accounts statement filed by LLPs. It includes details of financial position, receipts and payments.

• Due date: 30 October every year (within 30 days of 6 months after end of financial year)
• Attachments: Unaudited or audited financial statements, depending on whether audit is required
• Requires digital signature of two designated partners
• Certification by a practising CA is required if the LLP is subject to audit

When is an LLP Audit Mandatory?

An LLP is required to get its accounts audited by a Chartered Accountant if:

• Annual turnover exceeds ₹40 lakh in any financial year, OR
• Partners' total contribution exceeds ₹25 lakh

Below these thresholds, audit is not mandatory, and the designated partners can self-certify the accounts in Form 8.

Income Tax Return for LLP

• LLPs file income tax returns in Form ITR-5
• Due date: 31 July for LLPs not subject to tax audit
• Due date: 31 October for LLPs subject to tax audit
• LLPs are taxed at a flat 30% (plus surcharge and cess) on their total income
• Profit distributed to partners is not taxed again in partners' hands (no dividend distribution tax concept for LLPs)

Form 4 — Changes in Partners

Any change in partners (admission, resignation, change in contribution) must be filed in Form 4 on the MCA portal within 30 days of the change. A supplementary LLP agreement must also be executed and filed.

Conclusion

LLP annual compliance is simpler than company compliance, but equally important. SPOTON handles Form 11, Form 8 and income tax returns for LLPs across Kerala. Contact us to hand over your LLP compliance completely.