Every LLP in India must file Form 8 with the MCA by 30th October each year. Missing it costs ₹100 per day — with no upper limit. Our expert CAs handle everything for you.
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If you run a Limited Liability Partnership (LLP) in India, staying compliant with annual requirements is a must. One of the most important annual compliance steps is LLP Form 8 filing. This form ensures the government knows your business is solvent and your financial records are up to date.
LLP Form 8, officially called the Statement of Account and Solvency, is a mandatory annual compliance filing under Section 34(2) and 34(3) of the LLP Act, 2008 read with Rule 24 of the LLP Rules, 2009.
Every registered LLP in India must submit this form to the Ministry of Corporate Affairs (MCA) every financial year — regardless of whether the LLP had any business activity, transactions, or income during the year.
The form provides a snapshot of the LLP’s financial health to the government, creditors, partners, and other stakeholders, ensuring transparency and accountability in business operations.
📌 LLP Form 8 is separate from LLP Form 11 (Annual Return, due 30th May). Both are mandatory and carry separate penalties for non-compliance.
A declaration by the designated partners confirming that the LLP is able to pay its debts in full in the normal course of business. This includes solvency confirmation and any disclosures of bankruptcy risks.
Detailed financial statements including the balance sheet, profit & loss account, income & expenditure details, and details of any charges created, modified, or satisfied during the financial year.
Governed by Section 34(2) & 34(3) of the LLP Act and Rule 24 of LLP Rules, 2009. Non-compliance attracts penalties under the Act and can lead to the LLP being struck off by ROC.
Missing the 30th October deadline can be very costly. Here’s what you risk if Form 8 is not filed on time.
Accrues every single day from the due date until filing is completed — with no maximum cap
Fine on the LLP for complete non-filing or persistent default under the LLP Act
Designated partners can be personally penalised with minimum ₹25,000 fine for default
⚠️ Important: If both Form 8 and Form 11 are filed late, penalties apply separately to each form, effectively doubling your liability. Continued non-compliance can result in the LLP being marked as inactive or struck off from the MCA register, affecting its legal standing, banking relationships, and business credibility.
Our streamlined process ensures accurate, on-time filing without any compliance stress.
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LLP Form 8, also known as the Statement of Account and Solvency, is a mandatory annual filing under Section 34(2) and 34(3) of the LLP Act, 2008. It is mandatory because it ensures financial transparency — requiring every LLP to disclose its assets, liabilities, income, expenditure, and solvency status to the Ministry of Corporate Affairs (MCA) and the public. Without this filing, the government cannot assess whether an LLP is financially sound and meeting its obligations.
The due date for filing LLP Form 8 for FY 2025-26 is 30th October 2026. This is 30 days from the end of six months after the financial year closes on 31st March 2026. If the LLP requires a statutory audit, the audit must be completed before filing, but the deadline remains 30th October. LLPs incorporated after 1st October 2024 are exempt for FY 2025-26 only.
Missing the 30th October deadline attracts a late fee of ₹100 per day with absolutely no upper limit. A 30-day delay results in ₹3,000 in penalties alone. Additionally, persistent non-compliance can result in fines up to ₹5,00,000 on the LLP, personal penalties of at least ₹25,000 on designated partners, legal notices from ROC, and the risk of the LLP being marked as inactive or struck off from the MCA register.
No. Even a dormant LLP with absolutely zero transactions, zero income, and zero business activity must file Form 8. The filing is mandatory for all LLPs registered on or before 30th September, regardless of activity level. In such cases, the LLP files a “nil” statement showing zero assets and zero liabilities. Penalties for late filing apply equally to dormant LLPs. The only valid exemptions are for LLPs incorporated after 1st October of the financial year, or those in the final stages of a formal strike-off process under Form 24.
A statutory audit by a practising Chartered Accountant is mandatory if the LLP’s annual turnover exceeds ₹40 lakhs OR if the partners’ total capital contribution exceeds ₹25 lakhs. In such cases, Form 8 must be certified by the auditor in addition to being signed by two designated partners. If the LLP’s turnover and contribution are below these thresholds (including Small LLPs), the form can be digitally signed by two designated partners without auditor certification.
LLP Form 8 (Statement of Account & Solvency) covers the financial position of the LLP — balance sheet, profit & loss, solvency, and charges — and is due by 30th October. LLP Form 11 (Annual Return) covers non-financial information — partner details, contributions, changes in management — and is due by 30th May. Both are mandatory. If either is filed late, penalties of ₹100 per day apply separately to each form, so a delay in both can double your penalty liability.