LLP Form No. 8: Complete Guide to Statement of Account & Solvency and Charge Filing
LLP Form No. 8 is the web form used by an existing LLP or Foreign LLP (FLLP) to file its Statement of Account & Solvency, and to report charge creation, modification, or satisfaction, with the Registrar of Companies (RoC).
Who Should File LLP Form No. 8 / When is it Filed
Every LLP and FLLP must file the Statement of Account & Solvency annually, within 6 months of the financial year end (i.e., by 30th September). The charge-related purpose of this form may be filed as and when a charge is created, modified, or satisfied.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The LLP/FLLP for which the webform is filed must be registered with MCA and hold a valid LLPIN/FLLPIN
- The DSC attached must be associated with the LLP/FLLP 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
Step-by-Step Filing Process
- Access the MCA portal and login with valid credentials
- Access LLP Form No. 8
- Select the purpose: ‘Statement of Account and Solvency’ and/or ‘Charge’ (field 1)
- Fill up the application with financial statement details and/or charge details, as applicable
- Submit the webform and note the SRN
- Affix the DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
Mandatory Attachments
- Attachments are accepted in PDF or JPG/JPEG format, up to 2MB each
- Instrument of creation or modification of charge — mandatory where ‘Modification of charge’ or ‘Creation of charge’ is selected in field 4(a) (‘This form is for’)
- Instrument evidencing creation or modification of charge — mandatory where a date is entered in the related instrument fields
- Up to five optional attachments for any additional information, with a provision to remove attachments before submission
Signing Requirements
- Digitally signed by a minimum of two Designated Partners of the LLP, or authorised representatives
- Certification by a practicing professional (Chartered Accountant, Cost Accountant, or Company Secretary) required where the LLP’s turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh
Fee Structure
Normal Fee — LLP registered in India
| 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 |
Foreign LLP: ₹1,000 per document
Additional (Delay) Fee — Applicable to the ‘Statement of Account & Solvency’ purpose only
Event date: end date of the six-month period from financial year end (30th September); time limit: T+30 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 |
No delay fee applies where ‘Charge’ alone is selected as the purpose (field 1).
Refer to Section 2(1)(ta) of the LLP Act, 2008 for the definition of a Small LLP.
Processing Mode
LLP Form No. 8 is processed in STP mode — taken on record electronically without further processing at the Registrar’s office. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What are the two purposes of LLP Form No. 8? Filing the annual Statement of Account & Solvency, and reporting charge creation, modification, or satisfaction.
Q2. What is the filing deadline for the Statement of Account & Solvency? Within 6 months of the financial year end — by 30th September.
Q3. Who must sign LLP Form No. 8? A minimum of two Designated Partners of the LLP, or authorised representatives.
Q4. When is professional certification mandatory? Where the LLP’s turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh.
Q5. Is LLP Form No. 8 processed automatically? Yes — it is processed in STP mode with no provision for resubmission.
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.