LLP Form No. 11: Complete Guide to Annual Return of an LLP
LLP Form No. 11 is the web form used by an LLP to file its Annual Return with the Registrar of Companies (RoC). It is governed by Section 35 of the LLP Act, 2008 read with Rule 25(1) of the LLP Rules, 2009.
Every LLP must file an annual return, together with all documents required to be attached to it, duly authenticated, within the prescribed time limit.
Who Should File LLP Form No. 11 / When is it Filed
Every LLP must file its annual return within 60 days of the closure of its financial year — since the financial year ends 31st March, the due date is 30th May each year.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal before filing
- The LLP must be registered with MCA and hold a valid, approved LLPIN
- Filing is not allowed if any LLP Form No. 4 (notice of appointment/cessation/change relating to a partner) is pending for payment of fee or under processing for the LLP
- The DSC attached must be associated with the LLP for which the webform is filed (not applicable for interim resolution professionals/resolution professionals/liquidators/LLP administrators/certifying professionals)
- The DSC must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
- The signing authority must hold an approved DPIN or valid PAN/Membership Number, as applicable
- Revised filing of the annual return is allowed only once per financial year
Step-by-Step Filing Process
- Access the MCA portal and login with valid credentials
- Access LLP Form No. 11
- Fill up the application: partner/designated partner details, contribution details, and any penalties/prosecutions/compounding matters
- Submit the webform and note the SRN
- Affix the DSC
- Upload the DSC-affixed PDF on MCA portal (the SRN is cancelled if this is not completed within the specified timelines)
- Pay Fees
Field-Level Instructions
| Field | Guidance |
|---|---|
| LLPIN | Must be valid and approved; prefilled if logged in as an 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 | 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 and other LLP/company associations required |
| Bodies Corporate as Partners | Details must be disclosed in similar blocks, if applicable |
| Penalties/Prosecutions/Compounding | Details required if any, including appeal status and compounding fees, with supporting attachments where applicable |
Mandatory Attachments
- Attachments are accepted in PDF or JPG/JPEG format, up to 2MB each, up to 5 optional attachments (total limit ~10MB)
- Mandatory only where penalties, prosecutions, or other legal matters are reported
Signing Requirements
- Digitally signed by a Designated Partner of the LLP
- Certification by a Company Secretary in practice is mandatory if the LLP’s contribution is ≥ ₹50 lakh or turnover is ≥ ₹5 crore; otherwise the Designated Partner’s DPIN suffices
Fee Structure
Normal Fee
| Contribution Amount (INR) | Normal Fee (INR) |
|---|---|
| Up to 1,00,000 | 50 |
| More than 1,00,000 up to 5,00,000 | 100 |
| More than 5,00,000 up to 10,00,000 | 150 |
| More than 10,00,000 up to 25,00,000 | 200 |
| More than 25,00,000 up to 1,00,00,000 | 400 |
| More than 1,00,00,000 | 600 |
Additional (Delay) Fee — Event date: financial year end (31st March); time limit: T+60 days
| Period of Delay | Small LLPs | Other than Small LLPs |
|---|---|---|
| Up to 15 days | 1× normal fee | 1× normal fee |
| More than 15 up to 30 days | 2× normal fee | 4× normal fee |
| More than 30 up to 60 days | 4× normal fee | 8× normal fee |
| More than 60 up to 90 days | 6× normal fee | 12× normal fee |
| More than 90 up to 180 days | 10× normal fee | 20× normal fee |
| More than 180 up to 360 days | 15× normal fee | 30× normal fee |
| Beyond 360 days | 15× normal fee + ₹10/day beyond 360 days | 30× normal fee + ₹20/day beyond 360 days |
What is a Small LLP? Per Section 2(1)(ta) of the LLP Act, a “small limited liability partnership” is one where the contribution does not exceed ₹25 lakh (or such higher amount, not exceeding ₹5 crore, as prescribed), and the turnover as per the latest Statement of Accounts and Solvency does not exceed ₹40 lakh (or such higher amount, not exceeding ₹50 crore, as prescribed), or which meets such other prescribed requirements and conditions.
Processing Mode
LLP Form No. 11 is processed in STP mode — taken on record electronically without further processing at the Registrar’s office. There is no provision for resubmission, and no attachment can be submitted through the addendum webform in respect of this form.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for LLP Form No. 11? Within 60 days of the financial year end — by 30th May each year.
Q2. Can the form be saved as a draft? Yes — once the LLPIN is entered, the form can be saved as a draft and completed later.
Q3. Is certification by a CS in practice always required? No — only if contribution is ≥ ₹50 lakh or turnover is ≥ ₹5 crore; otherwise the Designated Partner’s signature suffices.
Q4. Can the annual return be revised? Yes, but only once per financial year.
Q5. What blocks filing of LLP Form No. 11? A pending or under-processing LLP Form No. 4 for the same LLP.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the LLP Act, 2008 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.