LLP ROC Return Filing for F.Y. 2025–26 has been started. Dont wait for due date File your All annual form like DIR 3 KYC Form, LLP Form 11, LLP Form 8 and Income Tax Return Form etc. before due date to avoid penalties and legal consequences. Let’s start today, Contact Us Now.
Form 11 Due Day
DIR -3 KYC Due Date
Form 8 Due Date
Online Process
| Perticular | Due Date / Penalties/ Limit |
|---|---|
Form 11 Deadline | May 30, 2026 |
Form 8 Deadline | Oct 30, 2026 |
ITR-5 (No Audit) | Jul 31, 2026 |
DIR-3 KYC | Sep 30, 2026 |
Late Penalty | ₹100/day/form |
Audit Turnover Limit | ₹40 Lakh |
Audit Contribution Limit | ₹25 Lakh |
Our compliance experts handle your Form 11 and Form 8 filing end-to-end. Zero errors. On-time guarantee.
Every Limited Liability Partnership (LLP) registered in India is legally required to file two annual returns with the Registrar of Companies (ROC) — Form 11 and Form 8. For FY 2025-26, missing these filings triggers a cascading daily penalty of ₹100 per form with no upper cap. This comprehensive guide walks you through everything you need to know about LLP ROC Return Filing for FY 2025-26.
LLP ROC Return Filing is the annual statutory compliance obligation for all Limited Liability Partnerships registered under the Limited Liability Partnership Act, 2008 and governed by the LLP Rules, 2009. The Registrar of Companies (ROC), operating under the Ministry of Corporate Affairs (MCA), requires every LLP to submit specific forms disclosing its financial position, partner details, and solvency status.
Unlike private limited companies, LLPs have a simpler but equally mandatory compliance framework. The two primary filings are:
The MCA portal (mca.gov.in) is the official platform for all LLP ROC Return Filing. Non-compliance not only attracts financial penalties but can also result in striking off the LLP from the register, damaging the business’s legal standing permanently.
For the financial year ending March 31, 2026, the following statutory deadlines apply. Mark these dates in your calendar immediately — the penalties for missing them are severe and compound daily.
Income Tax Return for LLPs not requiring audit. Audit cases: October 31, 2026 (subject to CBDT notification).
Annual KYC update for all Designated Partners holding a DIN. Filed on the MCA portal.
Critical Warning
The MCA has historically not extended LLP filing deadlines. Do not wait for extensions — file before the due date. Even a single day’s delay invites ₹100 per day penalty per form.
Form 11 is the Annual Return of an LLP and must be filed with the ROC within 60 days of the close of the financial year. For FY 2025-26, this means the deadline falls on May 30, 2026.
Form 11 provides the ROC with a comprehensive snapshot of the LLP’s structure and operations as of the end of the financial year. Key disclosures include:
Form 11 must be digitally signed by a Designated Partner of the LLP using their Digital Signature Certificate (DSC). If the total obligation of contribution in the LLP exceeds ₹50 lakh or annual turnover exceeds ₹5 crore, Form 11 must additionally be certified by a practicing Company Secretary (CS) or Chartered Accountant (CA).
Important Note
Filing Form 11 is mandatory even if the LLP had no business activity or transactions during FY 2025-26. A “Nil” LLP must still file to remain compliant.
Form 8 is the financial health declaration of an LLP. It must be filed within 30 days of the end of six months from the close of the financial year — making the deadline for FY 2025-26 as October 30, 2026.
Form 8 is divided into two main parts: the Statement of Solvency and the Statement of Account. Together they cover:
The accounts of an LLP must be audited by a practicing Chartered Accountant before filing Form 8 if:
If the LLP does not cross either threshold, the accounts need not be audited, though they must still be accurately prepared and disclosed in Form 8.
“An LLP that files accurately and on time communicates reliability to lenders, partners, and regulators — a competitive advantage money cannot buy.”
Follow this structured process to complete your LLP ROC Return Filing for FY 2025-26 without errors or rejections.
Ensure all Designated Partners have valid Digital Signature Certificates (class 3 dsc). DSC is mandatory for signing and submitting all forms on the MCA portal.
Compile the Balance sheet and profit & loss account for FY 2025-26. Get them audited by a practicing CA if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
Visit mca.gov.in and log in using the LLP’s registered email and password. Navigate to LLP Filing > E-Filing > File LLP e-Forms.
Download the latest version of Form 11 from the MCA portal. Fill in partner details, business activities, contribution data, and other required fields. Attach the CS/CA certificate if required.
Affix the digital signatures of the Designated Partner (and certifying professional, if applicable). Use the MCA’s pre-scrutiny feature to check for errors before final submission.
Upload the signed Form 11 on the MCA portal. Pay the applicable government filing fees online. Filing fees for Form 11 depend on the total obligation of contribution.
Download, complete, certify, sign, and upload Form 8 following the same process. Attach audited financial statements where required.
After successful submission, download the Service Request Number (SRN) and the email acknowledgement. Store these safely — they are proof of filing.
The MCA charges a nominal fee for LLP ROC Return Filing, but the penalty for missing deadlines is disproportionately high. Understanding the fee structure and consequences is critical for every LLP.
| Delay Period | Penalty (per form) | Example — 60 Days Late |
|---|---|---|
1 Day | ₹100/day | __ |
30 days late | ₹3,000 per form | ₹6,000 (both forms) |
60 days late | ₹6,000 per form | ₹12,000 (both forms) |
180 days late | ₹18,000 per form | ₹36,000 (both forms) |
365 days late | ₹36,500 per form | ₹73,000 (both forms) |
Maximum cap | No maximum cap — penalties accumulate indefinitely |
Serious Consequence
Beyond monetary penalties, habitual non-filers risk strike-off under Section 75 of the LLP Act. A struck-off LLP loses legal protection for partners’ limited liability and cannot enter into contracts, open bank accounts, or bid for tenders.
Understanding how LLP ROC Return Filing differs from a Private Limited Company’s compliance helps business owners make informed decisions about their entity structure.
| Compliance Parameter | LLP | Private Limited Company |
|---|---|---|
Annual Return | Form 11 (ROC) | Form MGT-7 |
Financial Statement | Form 8 | Form AOC-4 |
Annual General Meeting | Not required | Mandatory |
Audit Threshold | ₹40L turnover / ₹25L contribution | Mandatory always |
Late Filing Penalty | ₹100/day, no cap | ₹100/day + additional MCA fees |
Board Meeting | Not mandatory | Minimum 4 per year |
Statutory Registers | Minimal | Extensive |
Overall Compliance Cost | Lower | Higher |
The LLP structure remains popular for professional service firms, startups, and family businesses precisely because its ROC compliance obligations are simpler and less expensive than a Private Limited Company — provided filings are made on time.
Our compliance experts handle your Form 11 and Form 8 filing end-to-end. Zero errors. On-time guarantee.
LLP annual compliance refers to the mandatory filings, declarations, and returns that every Limited Liability Partnership (LLP) registered in India must submit each financial year under the LLP Act, 2008 and MCA rules.
The two core annual filings are:
Beyond MCA filings, annual compliance also includes Income Tax Return (ITR-5), GST returns, and TDS filings if applicable. Non-compliance attracts a penalty of ₹100 per day per form with no upper cap.
Annual legal compliance is the sum of all statutory obligations a business entity must fulfil each financial year to remain in good legal standing. For an LLP in India, this includes:
In Mumbai and Maharashtra, LLPs must additionally file Professional Tax returns under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act.
LLP compliance can be understood across four stages:
4. Tax compliance — ITR-5, GST returns, TDS returns (Form 24Q/26Q), advance tax payments if applicable.
An annual declaration in business and corporate law is a formal, signed statement made each year by the officers or partners of an entity, affirming compliance with specific legal requirements. For an LLP in India, it specifically refers to:
These declarations carry legal significance. If a designated partner knowingly makes a false declaration, it is punishable under the LLP Act and the Indian Penal Code.
Every LLP in India must file the following annually with the MCA:
Additionally, the LLP must file ITR-5 with the Income Tax Department (due 31 July, or 31 October if audit applies). If the LLP is GST-registered, GSTR-1 and GSTR-3B are required monthly or quarterly.
Form 11 (Annual Return) must be filed within 60 days of the end of the financial year. Since India’s LLP financial year ends on 31 March, the due date is 30 May every year.
Late filing attracts a penalty of ₹100 per day of default, with no maximum limit specified in the Act — making prompt filing financially critical.
Form 8 (Statement of Account & Solvency) must be filed within 30 days from the end of the first six months of the financial year. This translates to a due date of 30 October each year (30 days after 30 September).
It must be digitally signed by two designated partners and, where applicable, certified by a practising Chartered Accountant or Company Secretary.
Under Rule 25 of the LLP Rules, 2009, the Annual Return (Form 11) must be filed within 60 days of the end of the financial year — i.e., by 30 May each year (since the financial year ends on 31 March).
For Form 8 (Statement of Account & Solvency), the time limit is 30 days from the end of six months of the financial year — i.e., by 30 October each year.
Both deadlines are strict — penalties begin accruing at ₹100 per day immediately after the due date.
The time limit for filing the LLP Annual Return (Form 11) is 60 days from the end of the financial year. Since the financial year ends on 31 March, the deadline falls on 30 May every year.
For the Statement of Account & Solvency (Form 8), the time limit is 30 days from the end of six months of the financial year (30 September), making the due date 30 October.
The LLP Annual Return in Form 11 must be submitted within 60 days from the close of the financial year. Since India’s financial year for LLPs ends on 31 March, the deadline is 30 May every year.
If 30 May falls on a public holiday or Sunday, the next working day is typically accepted, though it is best practice to file a few days early. A late filing fee of ₹100 per day applies from 31 May onwards.
The government fee for filing Form 8 and Form 11 with MCA depends on the LLP’s total partner contribution:
These fees are payable online at the time of e-filing on MCA21. Late filing incurs an additional penalty of ₹100 per day per form from the due date, with no ceiling — making timely filing critical.
Filing the LLP annual return (Form 11) involves these steps:
If the LLP’s contribution exceeds ₹5 lakh, a practicing CA or CS certification is also required before submission.
There are two important turnover-related thresholds for LLPs:
The contribution threshold for mandatory audit is ₹25 lakh. If either the turnover or the contribution threshold is breached, audit becomes compulsory.
The annual declaration for an LLP refers to the Solvency Declaration embedded in Form 8 (Statement of Account & Solvency). In this declaration, two designated partners certify under their digital signatures that:
This declaration is made as of 30 September each year and must be filed by 30 October. It is a statutory requirement under Rule 24 of the LLP Rules, 2009, and carries legal weight — a false declaration can result in criminal liability.
The annual declaration (solvency declaration in Form 8) must be submitted by 30 October each year — within 30 days of the end of the first six months of the financial year (i.e., 30 September).
Form 11 (Annual Return), which also contains partner declarations, must be filed by 30 May each year. Both forms must be digitally signed by the designated partners, making their DSCs (Digital Signature Certificates) a prerequisite.
To check whether an LLP has filed its annual returns, follow these steps on the MCA21 portal:
This is a free, publicly accessible service. It shows whether Form 11 and Form 8 have been filed, and whether the LLP is in default. Third-party platforms like Taxmann and MCA Connect also offer LLP compliance tracking.
Yes — a designated partner can file the LLP’s annual return (Form 11) themselves on the MCA21 portal, provided they have:
However, if the LLP’s contribution exceeds ₹5 lakh, the form must additionally be certified by a practicing CA or CS before submission. For Form 8 (financial statements), professional involvement is strongly recommended to ensure accuracy, and mandatory when audit is required.
Yes. Filing of both Form 11 and Form 8 is mandatory for all LLPs registered under the LLP Act, 2008 — regardless of:
Failure to file is an offence under Section 34 of the LLP Act, 2008, attracting daily penalties on the LLP and its designated partners.
Yes — filing an annual return is a statutory obligation for all LLPs under Section 35 of the LLP Act, 2008. Every LLP must file Form 11 regardless of:
Even newly incorporated LLPs must file from their first year. Non-filing makes the LLP and its designated partners liable for penalties of ₹100 per day per form.
Yes — it is compulsory for every LLP to file its annual return. The LLP Act, 2008 does not provide any exemption or waiver from this requirement, even for inactive or newly registered LLPs.
The consequences of not filing include:
Strike-off risk: Persistent non-compliance can lead to the ROC striking off the LLP
LLPs in India are not required to prepare a Directors’ Report or Annual Report in the format applicable to companies. However, they are legally required to prepare and file:
These documents are publicly accessible on the MCA portal once filed. So while the term ‘annual report’ is not used in the LLP Act, the substance of annual financial disclosure is mandatory.
Yes. Under Rule 24 of the LLP Rules, 2009, every LLP must prepare and file a Statement of Account and Solvency (Form 8) within 30 days of the end of the first six months of the financial year — i.e., by 30 October each year.
The accounts must include:
Auditor’s certificate (if turnover > ₹40 lakh or contribution > ₹25 lakh)
An auditor is not mandatory for every LLP. Audit becomes compulsory only when either of these thresholds is crossed:
LLPs below both thresholds may file unaudited financial statements with Form 8. However, even in such cases, it is advisable to engage a Chartered Accountant to ensure accuracy and compliance. The auditor must be a practicing CA as per the LLP Rules.
Yes. LLPs must comply with Registrar of Companies (ROC) requirements as administered through the MCA21 portal. The mandatory ROC filings are:
In Mumbai, LLPs are registered with RoC Mumbai, but all filings are made digitally on the MCA portal. The ROC maintains public records of all filed documents.
ROC (Registrar of Companies) compliance for LLPs refers to all filings and disclosures made with the MCA’s Registrar. Key ROC compliance items include:
All filings are made on the MCA21 portal. In Mumbai, the nodal office is RoC Mumbai, but e-filing is centralised and state-independent.
If an LLP’s annual turnover exceeds ₹5 crore, the following additional obligations apply:
Advance tax must be paid in four instalments: 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%)
After incorporating an LLP, the following compliance actions are required:
File Form 11 and Form 8 each year from the first financial year of incorporation
Post-incorporation compliances for an LLP include both immediate and ongoing obligations:
Mumbai/Maharashtra specific: Professional Tax enrollment and annual return filing.
The LLP Act, 2008 does not have a formal ‘dormant LLP’ status like Section 455 of the Companies Act provides for companies. An LLP cannot officially declare itself dormant.
However, an LLP with no business activity for at least two years can apply for voluntary strike-off using Form 24, effectively closing the LLP legally. Until such strike-off is granted, the LLP must continue to file Form 11 and Form 8 every year — even with nil figures — or face daily penalties.
Yes. An LLP can be closed (struck off) even if it has been registered for less than one year, provided:
The LLP must file Form 24 on the MCA portal to initiate the strike-off process. The ROC reviews the application and, if satisfied, publishes a notice before removing the LLP from the register. There is no minimum age requirement for applying.
In LLP law, the annual declaration on compliance generally refers to the partner certification in Form 8 that the LLP has complied with the provisions of the LLP Act and that the financial statements give a true and fair view.
Beyond MCA, some LLPs may also be required to submit compliance declarations to banks (as part of loan covenants), regulatory bodies (e.g., SEBI-regulated LLPs), or under sector-specific laws. In all cases, the base declaration is the one made in Form 8, signed by two designated partners.
The term ‘notice period’ in the context of LLPs can refer to two things:
The LLP Act, 2008 does not prescribe a specific statutory notice period for partner meetings — it depends entirely on the LLP Agreement.
The LLP Agreement (Form 3) must be filed with the MCA within 30 days of the date of incorporation of the LLP. If no agreement is filed, the LLP is governed by Schedule I of the LLP Act, 2008 (the default rules).
There is no prescribed time limit within which the LLP Agreement must be executed — but since Form 3 must be filed within 30 days of incorporation, it is practical to draft and execute the agreement at the time of incorporation itself.