Annual LLP Compliance Calendar — Form 8, Form 11 and DIN KYC Due Dates
Every Limited Liability Partnership registered under the LLP Act, 2008 has a small but strict set of annual filings, independent of turnover or whether the LLP did any business during the year. Unlike a company, an LLP has no AGM and a much lighter overall compliance load — see Mandatory Compliances for LLPs for the full picture — but the handful of filings that do apply carry fixed, unforgiving due dates. This page sets those out as a single-year reference calendar.
Annual Filing Calendar (Financial Year Basis: 1 April – 31 March)
| Compliance | Form | Due Date | Statutory Basis |
|---|---|---|---|
| Annual Return | Form 11 | Within 60 days of financial year close — 30th May every year | Section 35, LLP Act, 2008 |
| Statement of Account & Solvency | Form 8 | Within 30 days from the expiry of 6 months of financial year close — 30th October every year | Section 34(2), LLP Act, 2008 |
| Director KYC (periodic) | DIR-3-KYC-Web | Once every 3rd consecutive financial year, by 30th June — see the DIN KYC Due Date Calculator | Rule 12A(1), Companies (Appointment & Qualification of Directors) Rules, as applicable to DIN holders who are designated partners |
| Director KYC (event-based) | DIR-3-KYC-Web | Within 30 days of change in mobile number, email, or address | Rule 12A(2), Companies (Appointment & Qualification of Directors) Rules |
| Income Tax Return (no audit required) | ITR | 31st July (unless extended) | Income-tax Act, 1961 |
| Income Tax Return (audit required) | ITR | 30th September (unless extended) | Income-tax Act, 1961 |
Two Forms, Two Very Different Purposes
Form 11 is a return about the LLP’s constitution, not its finances — it discloses the partners and designated partners as of the financial year-end, their contribution, and any changes during the year. It must be filed regardless of whether the LLP conducted any business, and regardless of whether Form 8 shows profit, loss, or nil activity.
Form 8 is the financial disclosure — a Statement of Account and Solvency declaring the LLP’s financial position and a solvency declaration, signed by designated partners. Where statutory audit applies (see below), the auditor’s digital signature is required in addition to the designated partners'.
The two forms are filed independently and have different due dates five months apart — a common practical mistake is treating them as a single combined filing, or assuming that filing one satisfies the other.
When Is Audit Mandatory for an LLP?
Unlike a private limited company, where statutory audit is mandatory regardless of size, an LLP is required to get its accounts audited only if:
- Its annual turnover exceeds ₹40 lakh, or
- Its contribution (capital) exceeds ₹25 lakh
An LLP below both thresholds may file Form 8 without an audited financial statement, though the designated partners’ solvency declaration is still required. Many small, professional-services LLPs never cross these thresholds and never require a statutory audit for MCA purposes — though a tax audit under the Income-tax Act may still separately apply based on different turnover thresholds under that Act.
Additional Fee for Delayed Filing
Additional fees for late filing of LLP forms are computed as a multiple of the normal filing fee (which itself varies by the LLP’s total contribution), rather than a flat daily rate — this replaced the earlier flat ₹100-per-day structure under the LLP (Amendment) Rules, 2022, effective 1st April 2022. The multiplier is higher for delays that stretch on longer, and a small LLP (contribution up to ₹25 lakh and turnover up to ₹40 lakh) attracts a lower multiplier than other LLPs for the same period of delay. Because the exact multiplier table has been revised more than once, always check the current fee structure on the MCA portal at the time of filing rather than assuming a fixed figure — a delay of even a few months can make a material difference to what’s payable, particularly for LLPs with a larger contribution base.
Event-Based LLP Filings
Beyond the annual cycle, several LLP filings are triggered by specific events rather than the financial year:
| Event | Form | Due Date |
|---|---|---|
| Change in partners/designated partners | LLP Form No. 4 | Within 30 days of the change |
| Changes to the LLP Agreement | LLP Form No. 3 | Within 30 days of the change/agreement date |
| Change of registered office | LLP Form No. 15 | Within 30 days of the change |
| Change of LLP name | LLP Form No. 5 | Within 30 days of approval of the new name |
Practical Notes
- Form 11’s 60-day window is measured from financial year close (31st March), not from any partner meeting — there is no AGM-equivalent event for an LLP that shifts this date, unlike a company where several due dates float with the AGM.
- Nil filings are still mandatory. An LLP that did no business during the year is not exempt from Form 11 or Form 8 — both must still be filed, showing nil activity where applicable.
- A dormant or defunct LLP that wants out of the compliance cycle must formally close, typically via LLP Form No. 24 — Application for Strike-Off; simply ceasing business activity does not stop the annual filing obligation from accruing.
- Designated partners’ DIN KYC status affects the LLP’s own compliance record indirectly — an LLP cannot get certain filings processed smoothly if a designated partner’s DIN is deactivated for non-filing of KYC, so this is worth tracking alongside the LLP’s own Form 8/Form 11 due dates.
Key Takeaways
- Form 11 (30th May) and Form 8 (30th October) are the two pillars of LLP annual compliance, both mandatory regardless of turnover or business activity during the year.
- Statutory audit is triggered only above ₹40 lakh turnover or ₹25 lakh contribution — most small LLPs file Form 8 without an audit.
- Designated partners holding a DIN now follow the triennial (once-every-3-years) KYC cycle, not the older annual cycle — check the exact due date for a specific DIN using the linked calculator rather than assuming 30th September applies.
- Late filing fees are now multiplier-based (varying with the LLP’s contribution and length of delay), not the old flat ₹100/day — verify the current fee table before assuming a cost figure.