LLP Form 11 – Annual Return of LLP (MCA V3 Detailed Guide)
LLP Form 11 is the Annual Return that every Limited Liability Partnership (LLP) in India must file annually under Section 35 of the LLP Act, 2008 read with Rule 25(1) of the LLP Rules, 2009.
It has been migrated to the MCA portal as a webform (LLP Form No. 11).
This article includes the most up-to-date instructions based on the official MCA Instruction Kit.
Legal Basis & Purpose
- Mandated under Section 35 of the LLP Act, 2008, read with Rule 25(1) of the LLP Rules, 2009.
- Purpose: To furnish details of partners, designated partners, contributions, and any changes annually to the Registrar of Companies (ROC).
Due Date & Timing
- Must be filed within 60 days from the end of the financial year.
- Since the FY ends on 31st March, the due date is 30th May every year.
- If there is delay, additional fees apply depending on the period of delay.
Important Check-Points Before Filing
- No pending LLP Form 4 (for changes in partners / DP / address / name).
- You have a valid DSC associated with the LLP (with matching DIN / DPIN / PAN / Membership Number).
- The signing authority’s DSC is not expired or revoked.
Field-Level Instructions
| Field | Guidance |
|---|---|
| LLPIN | Must be valid and approved. Prefilled if you are logged in as LLP user. |
| Name of LLP | Prefilled from LLPIN. Non-editable. Includes registered office details. |
| Business Classification & Principal Business Activity | Prefilled; based on incorporation or last updated via LLP Form 3. |
| Details as on 31st March | Includes total partners, total designated partners, obligation of contribution, and contribution received. Some values are prefilled and non-editable. |
| Partner / Designated Partner Details | All partners / DPs during the year must be listed. Obligation of contribution is prefilled; contribution received must match Form 8. Resident status, number of LLPs/companies the partner is associated with, etc., are required. |
| Bodies Corporate as Partners | If any, their details must be disclosed in similar blocks. |
| Penalties / Prosecutions / Compounding | If any, provide details such as penalty / prosecution imposed on LLP or partners, appeal status, and compounding fees. Attach documents if applicable. |
| Attachments | Mandatory only if penalties or other legal matters are reported. Optional attachments allowed (PDF/JPG), up to 5 attachments, each max 2 MB (total limit ~10 MB). |
| Verification & Certification | Must be signed by Designated Partner. If LLP’s contribution ≥ ₹50 lakhs or turnover ≥ ₹5 crores, form must be certified by a Company Secretary in practice. Otherwise, DP’s DPIN suffices. |
Fee Rules & Late Fee (Delay Fee)
Normal Filing Fees
| Contribution Slab of LLP | Normal Fee |
|---|---|
| Up to ₹1,00,000 | ₹50 |
| > ₹1,00,000 up to ₹5,00,000 | ₹100 |
| > ₹5,00,000 up to ₹10,00,000 | ₹150 |
| > ₹10,00,000 up to ₹25,00,000 | ₹200 |
| > ₹25,00,000 up to ₹1,00,00,000 | ₹400 |
| Above ₹1,00,00,000 | ₹600 |
Additional Fee for Delayed Filing
| Delay Period | Small LLPs | Other LLPs |
|---|---|---|
| Up to 15 days | 1× normal fee | 1× normal fee |
| >15 & ≤30 days | 2× | 4× |
| >30 & ≤60 days | 4× | 8× |
| >60 & ≤90 days | 6× | 12× |
| >90 & ≤180 days | 10× | 20× |
| >180 & ≤360 days | 15× | 30× |
| Beyond 360 days | 25× | 50× |
What is Small LLPs? Pursuant to Section 2(1)(ta) of the LLP Act, “small limited liability partnership” means a limited liability partnership— (i) the contribution of which, does not exceed twenty-five lakh rupees or such higher amount, not exceeding five crore rupees, as may be prescribed; and (ii) the turnover of which, as per the Statement of Accounts and Solvency for the immediately preceding financial year, does not exceed forty lakh rupees or such higher amount, not exceeding fifty crore rupees, as may be prescribed; or (iii) which meets such other requirements as may be prescribed, and fulfils such terms and conditions as may be prescribed;
Common Reasons for Rejection
- Pending Form 4 not processed.
- DSC not associated with LLP, or expired.
- Invalid LLPIN.
- Incorrect or mismatched data in partner contributions or resident status.
- Missing certification by a Company Secretary where required.
FAQs
Q1. Can the form be saved as draft?
Yes. Once LLPIN is entered, you can save as draft and return later.
Q2. What happens if SRN is generated but DSC is not uploaded or fee is unpaid?
The SRN will be cancelled if DSC is not uploaded within 15 days or payment is not completed within the specified timelines.
Q3. Is certification by a CS in practice always required?
No. Only if contribution ≥ ₹50 lakhs or turnover ≥ ₹5 crores. Otherwise, designated partner’s signature suffices.