{"id":90969,"date":"2026-10-27T14:05:32","date_gmt":"2026-10-27T08:35:32","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/llp-form-8-due-date-30-october-2026\/"},"modified":"2026-10-27T14:05:43","modified_gmt":"2026-10-27T08:35:43","slug":"llp-form-8-due-date-30-october-2026","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/llp-form-8-due-date-30-october-2026\/","title":{"rendered":"LLP Form 8 for FY 2025-26: Due 30 October 2026, No Extension \u2014 Filing, Certification and Late Fees"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Every LLP must file Form 8, the Statement of Account and Solvency, for FY 2025-26 by 30 October 2026. MCA&#8217;s General Circular 05\/2026 of 24 October 2026 extended only company filings (AOC-4 to 31 December 2026 and MGT-7 to 31 January 2027) and does not cover LLP Form 8 or Form 11. Filing late attracts an additional fee that rises as a multiple of the normal fee, up to 30 times for a regular LLP plus \u20b920 a day after a year, and the LLP and its designated partners can also be penalised for not filing.<\/strong> This guide covers what Form 8 contains, who signs and certifies it, the fees and what to do if you miss the date.<\/p>\n<h2 class=\"wp-block-heading\">LLP annual filings for FY 2025-26<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>What it is<\/th>\n<th>Due date<\/th>\n<th>Extended?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Form 11<\/td>\n<td>Annual return: partners, contribution and changes<\/td>\n<td>30 May 2026<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Form 8<\/td>\n<td>Statement of Account and Solvency<\/td>\n<td>30 October 2026<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Income-tax return (non-audit)<\/td>\n<td>ITR-5<\/td>\n<td>31 July 2026 (non-audit)<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Income-tax return (audit cases)<\/td>\n<td>ITR-5 with tax audit<\/td>\n<td>21 November 2026, after Circular 7\/2026<\/td>\n<td>Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">For companies, see our note on <a href=\"https:\/\/www.taxaj.com\/learn\/mca-extends-aoc-4-mgt-7-due-date-fy-2025-26\/\" target=\"_blank\" rel=\"noopener\">the AOC-4 and MGT-7 extension<\/a>. Our <a href=\"https:\/\/www.taxaj.com\/roc-filing-due-date-calculator\" target=\"_blank\" rel=\"noopener\">ROC filing due date calculator<\/a> works out the date for any year-end.<\/p>\n<h2 class=\"wp-block-heading\">What Form 8 contains<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Part A, Statement of Solvency:<\/strong> the designated partners declare that proper books of account have been kept and state whether the LLP can pay its debts in full as they fall due.<\/li>\n<li><strong>Part B, Statement of Accounts:<\/strong> assets and liabilities as at 31 March 2026 and income and expenditure for the year, together with charges created, modified or satisfied, contingent liabilities and dues to micro and small enterprises.<\/li>\n<li><strong>Attachments:<\/strong> where the LLP is audited, the audited accounts and the auditor&#8217;s report are the basis of Part B.<\/li>\n<li><strong>Web form:<\/strong> Form 8 is filed as a web form on the MCA V3 portal and cannot be revised once it is accepted, so check the figures against the signed accounts before submitting.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Audit, signing and certification<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Audit:<\/strong> LLP accounts must be audited where turnover exceeds \u20b940 lakh or contribution exceeds \u20b925 lakh. See our guide to <a href=\"https:\/\/www.taxaj.com\/learn\/statutory-audit-applicability-for-llp-fy-2025-26-turnover-and-contribu\/\" target=\"_blank\" rel=\"noopener\">statutory audit applicability for LLPs<\/a>.<\/li>\n<li><strong>Signing:<\/strong> two designated partners sign with their digital signatures.<\/li>\n<li><strong>Certification:<\/strong> the form is certified by a practising chartered accountant, company secretary or cost accountant. There is no simplified Form 8 for small LLPs.<\/li>\n<li><strong>Small LLP:<\/strong> an LLP whose contribution does not exceed \u20b925 lakh and whose turnover in the previous year did not exceed \u20b940 lakh. It pays a lower late fee and half the usual penalty, but files the same Form 8.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Filing fees<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Contribution<\/th>\n<th>Normal fee<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b91 lakh<\/td>\n<td>\u20b950<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b91 lakh to \u20b95 lakh<\/td>\n<td>\u20b9100<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b95 lakh to \u20b910 lakh<\/td>\n<td>\u20b9150<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b910 lakh to \u20b925 lakh<\/td>\n<td>\u20b9200<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b925 lakh to \u20b91 crore<\/td>\n<td>\u20b9400<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b91 crore<\/td>\n<td>\u20b9600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2 class=\"wp-block-heading\">Late fees and penalties<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Delay after 30 October<\/th>\n<th>Small LLP<\/th>\n<th>Other LLP<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 15 days<\/td>\n<td>1 times the normal fee<\/td>\n<td>1 times<\/td>\n<\/tr>\n<tr>\n<td>15 to 30 days<\/td>\n<td>2 times<\/td>\n<td>4 times<\/td>\n<\/tr>\n<tr>\n<td>30 to 60 days<\/td>\n<td>4 times<\/td>\n<td>8 times<\/td>\n<\/tr>\n<tr>\n<td>60 to 90 days<\/td>\n<td>6 times<\/td>\n<td>12 times<\/td>\n<\/tr>\n<tr>\n<td>90 to 180 days<\/td>\n<td>10 times<\/td>\n<td>20 times<\/td>\n<\/tr>\n<tr>\n<td>180 to 360 days<\/td>\n<td>15 times<\/td>\n<td>30 times<\/td>\n<\/tr>\n<tr>\n<td>Beyond 360 days<\/td>\n<td>15 times plus \u20b910 a day<\/td>\n<td>30 times plus \u20b920 a day, without a cap<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<ul class=\"wp-block-list\">\n<li>The additional fee is in addition to the normal fee and has applied since 1 April 2022.<\/li>\n<li><strong>Penalty for not filing:<\/strong> under section 34(5) of the LLP Act, \u20b9100 a day while the default continues, up to \u20b91 lakh for the LLP and \u20b950,000 for each designated partner. Small LLPs and start-up LLPs pay half.<\/li>\n<li>The CCFS-2026 amnesty for companies did not cover LLPs, and no LLP scheme had been announced when we checked.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Checklist before 30 October<\/h2>\n<ol class=\"wp-block-list\">\n<li>Finalise and sign the FY 2025-26 accounts, and the audit report if the LLP is audited.<\/li>\n<li>Check that Form 11 for FY 2025-26 has been filed; file it first if it is pending.<\/li>\n<li>Renew any expired DSCs of the designated partners and make sure their DIN KYC is current.<\/li>\n<li>Prepare Part A and Part B from the signed accounts, including charges, contingent liabilities and MSE dues.<\/li>\n<li>Get the form certified, pay the fee and download the challan and acknowledgement.<\/li>\n<li>Diary the ITR-5 date: 21 November 2026 if the LLP is under tax audit.<\/li>\n<\/ol>\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n<h3 class=\"wp-block-heading\">What is the due date for LLP Form 8 for FY 2025-26?<\/h3>\n<p class=\"wp-block-paragraph\">30 October 2026. MCA&#8217;s October 2026 extension applies only to company forms AOC-4 and MGT-7.<\/p>\n<h3 class=\"wp-block-heading\">What is the late fee for LLP Form 8?<\/h3>\n<p class=\"wp-block-paragraph\">A multiple of the normal filing fee depending on the delay, from 1 times within 15 days up to 30 times after 180 days for a regular LLP, plus \u20b920 a day after 360 days. Small LLPs pay lower multiples, up to 15 times plus \u20b910 a day.<\/p>\n<h3 class=\"wp-block-heading\">Does a small LLP need to file Form 8?<\/h3>\n<p class=\"wp-block-paragraph\">Yes. Every LLP files Form 8, whether or not it has any business, and there is no simplified version for small LLPs.<\/p>\n<h3 class=\"wp-block-heading\">Is an audit compulsory for every LLP?<\/h3>\n<p class=\"wp-block-paragraph\">No. Audit is required where turnover exceeds \u20b940 lakh or contribution exceeds \u20b925 lakh.<\/p>\n<p class=\"wp-block-paragraph\">TAXAJ files Form 8, Form 11, audits and ITR-5 for LLPs across India. Send us your accounts on WhatsApp and we will file before the deadline.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20need%20to%20file%20LLP%20Form%208%20for%20FY%202025-26\" target=\"_blank\" rel=\"noopener\">WhatsApp our team<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Last updated 27 October 2026. Sources: Limited Liability Partnership Act, 2008, sections 2(1)(ta), 34, 35, 69 and 76A; LLP Rules, 2009, Rule 24 and Annexure A as amended by G.S.R. 109(E) of 11 February 2022; MCA General Circular 05\/2026 of 24 October 2026; MCA General Circular 01\/2026 (CCFS-2026); CBDT Circular 7\/2026. General information only; confirm the position on the MCA portal before filing.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>LLP Form 8 for FY 2025-26 is due on 30 October 2026, and MCA&#8217;s October 2026 extension for company filings does not cover it. What goes in Parts A and B, who signs and certifies, filing fees, the late fee multiples and penalties.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-90969","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90969"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90969\/revisions"}],"predecessor-version":[{"id":90970,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90969\/revisions\/90970"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}