What are the mandatory annual compliances for an LLP in India?

Every LLP must file: (1) Form 11 Annual Return by 30 May, (2) Form 8 Statement of Accounts by 30 October, (3) ITR-5 Income Tax Return by 31 October, (4) DIR-3 KYC for all designated partners by 30 September. If GST registered: monthly GSTR-1 and GSTR-3B. If employees: TDS quarterly returns. All mandatory regardless of turnover or activity — even for dormant or nil-turnover LLPs.

Is audit compulsory for an LLP?

LLP audit under Form 8 is mandatory only if: (1) Turnover exceeds Rs.40 lakh in the financial year, OR (2) Partners' capital contribution exceeds Rs.25 lakh. Below these thresholds no audit is required — a major advantage over Private Limited Companies which always require tax audit. When required, a CA conducts the audit and signs Form 8 before MCA filing.

What ITR form does an LLP file?

LLP files ITR-5 (not ITR-3). The LLP pays tax at flat 30% rate. Partners separately file their own ITR-3 for remuneration and interest received from the LLP, which is taxable at their individual slab rates. However, partners' share of LLP profit is fully exempt under Section 10(2A) of Income Tax Act.

What is the penalty for not filing Form 8 or Form 11 on time?

Rs.100 per day per form with no upper cap under LLP Act 2008. If Form 8 is filed 200 days late, that is Rs.20,000 for that form alone. Extended default can result in LLP strike-off from MCA register and designated partner disqualification from acting as partner in any LLP. All LLPs including dormant ones must file both forms annually.

What is the LLP income tax rate for FY 2025-26?

LLP tax rate is flat 30% plus surcharge (12% if income exceeds Rs.1 crore) plus health and education cess (4%), giving a maximum effective rate of 34.944%. Alternate Minimum Tax (AMT) at 18.5% of adjusted total income applies if regular tax is lower. Partners' share of LLP profit is fully exempt under Section 10(2A). Partner remuneration is deductible by the LLP under Section 40(b) within prescribed limits.

How much does LLP annual compliance cost with TAXAJ?

TAXAJ LLP annual compliance packages start at Rs.4,999 plus GST. This covers Form 8 without audit, Form 11, ITR-5 and DIR-3 KYC for up to 2 designated partners. If Form 8 audit is required, pricing is customised based on turnover. GST returns, TDS filing and partners' individual ITR-3 are priced separately. Contact TAXAJ for a custom quote.

LLP vs Pvt Ltd — which has lower compliance burden?

LLP has significantly lower compliance burden: (1) Only 2 MCA forms (Form 8 and Form 11) vs 5+ for Pvt Ltd, (2) No mandatory board meetings or AGM, (3) Audit only if turnover exceeds Rs.40 lakh vs always mandatory for Pvt Ltd, (4) No secretarial audit, no XBRL filing requirement (for most LLPs), no DPT-3 filing. Annual compliance cost is typically 40 to 60 percent lower than a comparable Private Limited Company.

LLP Act 2008 · MCA Registered · Pan-India Service

LLP Annual Compliances
& MCA Filings

Complete Form 8, Form 11, Income Tax ITR-5, GST and secretarial compliance for your Limited Liability Partnership — handled by dedicated CAs. Lower cost. Lower compliance. Zero penalties.

🏠 Delhi·🏠 Bihar·🏠 Bangalore·🏠 Goa

3,000+LLPs Managed

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₹0Late Fee Paid by Clients

60%Lower Cost than Pvt Ltd

📅 Free CA Consultation 💬 WhatsApp a CA

⭐ 4.9 Rated

🏆 3,000+ LLPs

✅ 100% On-Time Filing

🔒 Zero Late Penalties

📍 Pan-India Service

⚠️ FY 2025-26 Deadlines Form 8: 30 Oct 2026 · Form 11: 30 May 2026 · ITR-5: 31 Oct 2026 · Penalty ₹100/day per form

📊 Why LLP?

LLP vs Pvt Ltd vs Partnership — Key Differences

LLP gives you the best of both worlds — limited liability of a company + lower compliance cost of a partnership. Perfect for professional service firms, consultancies and small businesses.

Feature✅ LLP🏢 Pvt Ltd🤝 Partnership

Partners' liabilityLimitedLimitedUnlimited

Annual compliance costLow (₹5–15K)Medium (₹15–40K)Very Low

Mandatory tax auditOnly if T/O >₹40LAlways requiredIf T/O >₹1Cr

Income tax rate30% flat25.17% effective30% flat

Partners' share in profitExempt u/s 10(2A)Dividend taxedExempt u/s 10(2A)

MAT / AMTAMT @ 18.5%MAT @ 15%Not applicable

Salary to partners deductibleYes (Sec 40b limits)No (only salary)Yes (Sec 40b limits)

Board meetings requiredNo minimum4 per yearNo requirement

Annual ROC filingsForm 8 + Form 11AOC-4 + MGT-7A + moreNone

⏰ Compliance Calendar

LLP Annual Due Dates — FY 2025-26

All LLPs — active, dormant or zero turnover — must file Form 8 and Form 11 every year. Penalty: ₹100/day per form with no upper cap.

📋 MCA / ROC💰 Income Tax🧾 GST💳 TDS / Payroll

📝

Statement of Accounts

30 Oct 2026

Form 8

₹100/day penalty

📋

Annual Return

30 May 2026

Form 11

₹100/day penalty

👤

DIN KYC (all DPs)

30 Sep 2026

DIR-3 KYC

₹5,000 penalty

📄

MSME Outstanding

30 Apr / 31 Oct

MSME-1 (if applicable)

₹25,000+ penalty

📌 Form 8 vs Form 11: Form 11 (Annual Return — partners, contributions) is due 30 May. Form 8 (Statement of Accounts — P&L, Balance Sheet) is due 30 Oct. Both mandatory for ALL LLPs including dormant / nil-turnover LLPs. Audit mandatory in Form 8 if turnover >₹40 lakh or contribution >₹25 lakh.

📊

LLP Income Tax Return

31 Oct 2026

ITR-5

₹5,000 late fee

🔍

Tax Audit (if applicable)

30 Sep 2026

Form 3CB / 3CD

0.5% of turnover

💸

Advance Tax Q2

15 Sep 2026

Challan 280

1%/month interest

💸

Advance Tax Q3

15 Dec 2026

Challan 280

1%/month interest

📌 LLP tax rate: 30% flat + surcharge (12% if income >₹1Cr) + cess (4%) = max effective 34.944%. AMT (Alternate Minimum Tax) @ 18.5% of adjusted total income applies if regular tax is lower. Partners' share of LLP profit is fully exempt u/s 10(2A) — partners file their own ITR-3 separately. Partner remuneration is deductible u/s 40(b) within prescribed limits.

🧾

GSTR-1 (Monthly)

11th every month

Outward Supplies

₹50–200/day

💰

GSTR-3B (Monthly)

20th every month

Tax Payment

₹50–200/day

📊

GSTR-9 Annual

31 Dec 2026

Annual Return

₹200/day max 0.25% T/O

🔍

GSTR-9C Reconciliation

31 Dec 2026

Turnover >₹5Cr

₹200/day

💳

TDS Deposit

7th every month

Challan 281

1.5%/month interest

📝

TDS Return (Quarterly)

31 Jul / 31 Oct etc.

26Q / 24Q

₹200/day penalty

👥

EPF Monthly (if applicable)

15th every month

ECR Challan

Damages @ 5–25%

💼

Partners' Individual ITR

31 Jul 2026

ITR-3 per partner

₹5,000 late fee

📌 Partners file separately: Each partner's share of LLP profit is exempt u/s 10(2A) but they must declare it in their own ITR-3. Partner remuneration and interest on capital received from LLP are taxable as "Business Income" in their hands at their individual slab rate. TAXAJ can file both LLP ITR-5 and all partners' individual ITR-3 as a bundle.

📋 All LLP Services

Everything Your LLP Needs — One Team

From Form 8 & Form 11 to partner changes and winding up — click any service for its dedicated page with process and pricing.

📅 Annual Compliances — Mandatory Every Year

Annual · Due 30 Oct

📝

Form 8 — Statement of Accounts

Form 8 (MCA)

Annual P&L and Balance Sheet filing with MCA. Mandatory for ALL LLPs. Audit required if turnover >₹40 lakh or contribution >₹25 lakh. Due: 30 Oct every year.

View Details →

Annual · Due 30 May

📋

Form 11 — Annual Return

Form 11 (MCA)

Annual Return detailing partners, designated partners, total contributions and summary of partners' changes. Due: 30 May every year. Penalty ₹100/day.

View Details →

Annual · Due 31 Oct

💰

Income Tax Return (ITR-5)

ITR-5 + Form 3CB/3CD

LLP files ITR-5 (not ITR-3). Flat 30% tax. AMT @ 18.5%. Tax audit if turnover >₹1Cr (professional) or >₹2Cr (business). Partners file ITR-3 separately.

View Details →

Monthly / Quarterly

🧾

GST Returns & Compliance

GSTR-1, 3B, 9, 9C

Monthly GSTR-1 + GSTR-3B filing. Annual GSTR-9. GSTR-9C for turnover above ₹5Cr. GST registration mandatory if turnover exceeds ₹20L (₹10L for some states).

View Details →

Quarterly

💳

TDS Filing & Compliance

24Q / 26Q Returns

TDS on salary (24Q), TDS on partner remuneration payments, vendor payments (26Q). Monthly deposit by 7th + quarterly returns. Form 16/16A issuance.

Monthly payroll processing, EPF ECR challan, ESI challan, professional tax, payslips and Form 16 for employees. EPF mandatory if 20+ employees.

View Details →

✏️ Changes in LLP — As and When Needed

Change

👤

Add / Remove Partner

Form 4 + LLP Agreement

Addition or resignation/cessation of a partner or designated partner. Form 4 filing within 30 days. Updated LLP Agreement execution and DPIN verification.

Name change via partners' consent, MCA name availability check, Form 5 filing, updated Certificate of Incorporation from MCA with new name.

View Details →

Change

📍

Change Registered Address

Form 15 (MCA)

Change of registered office — within same state or to another state. Form 15 filing with ROC. Updated LLP Agreement and MCA records within 30 days.

View Details →

🔄 Convert Your LLP

Convert

🏢

Convert LLP → Pvt Ltd

FiLLiP + Form URC-1

Convert to Pvt Ltd for investor-readiness, ESOPs or fundraising. Tax-neutral conversion. All LLP assets/liabilities transfer. Minimum 2 directors + 2 shareholders.

View Details →

Convert

🤝

Convert LLP → Partnership

Dissolution + New Deed

Wind up LLP and form a registered partnership firm — typically done when reducing compliance burden for very small businesses or family partnerships.

View Details →

Wind Up

🔒

Close / Strike Off LLP

Form 24 (Strike Off)

Fast track LLP closure via Form 24 if LLP has nil activity, nil liabilities and all compliances are up to date. Voluntary winding up for LLPs with debts.

View Details →

✅ Full Compliance Checklist

Everything Your LLP Must Do Every Year

TAXAJ tracks all of these for your LLP and alerts you 15 days before every deadline.

📋 MCA / ROC Filings

Form 11: Annual Return of partners / DPs 30 May

Form 8: Statement of Accounts & Solvency 30 Oct

Form 8 Audit (if T/O >₹40L or Cont >₹25L) 30 Oct

DIR-3 KYC for all Designated Partners 30 Sep

MSME-1: Outstanding MSME payments 30 Apr / 31 Oct

Update partner register / LLP Agreement changes Within 30 days

💰 Income Tax Compliances

LLP ITR-5: Income Tax Return 31 Oct

Tax Audit Form 3CB/3CD (if applicable) 30 Sep

Advance Tax: 4 installments Jun/Sep/Dec/Mar

Partners' individual ITR-3 (each partner) 31 Jul

AMT computation (Alternate Minimum Tax) With ITR-5

Section 40(b) remuneration verification Year-end

🧾 GST & TDS Compliances

GSTR-1: Monthly outward supply return 11th monthly

GSTR-3B: Monthly GST payment return 20th monthly

GSTR-9: Annual GST return 31 Dec

TDS deposit (if TAN held) 7th monthly

TDS returns 26Q / 24Q (quarterly) Quarterly

Form 16A to vendors (TDS certificate) 15 days after return

📊 Books & Secretarial

Maintain books of accounts (accrual basis mandatory) Ongoing

Partners' meeting minutes (not mandatory, best practice) Ongoing

Capital contribution records per partner Updated

LLP Agreement review (update if needed) As needed

EPF / ESI compliance (if 20+ employees) Monthly

Shop & Establishment renewal (state-specific) Annual

⚠️ Penalties for Non-Compliance

What Happens If Your LLP Misses Deadlines?

LLP penalties compound daily with no cap on Form 8 and Form 11. Continued default can result in LLP strike-off and designated partner disqualification.

Filing / Form	Due Date	Late Filing Penalty	Additional Risk
Form 8 (Statement of Accounts)	30 Oct	₹100/day — no upper cap	LLP strike-off
Form 11 (Annual Return)	30 May	₹100/day — no upper cap	DP disqualification
DIR-3 KYC (Designated Partners)	30 Sep	₹5,000 flat fee	DPIN deactivated
ITR-5 (LLP Income Tax)	31 Oct	₹5,000 under Sec 234F	Prosecution Sec 276CC
GSTR-3B (Monthly GST)	20th monthly	₹50/day (nil) · ₹200/day (tax due)	GSTIN cancellation
TDS Return (26Q)	Quarterly	₹200/day up to tax amount	Prosecution + penalty
Form 8 Audit (if applicable)	30 Oct	₹100/day on Form 8 delay	ROC notices

⚙️ How It Works

TAXAJ Handles LLP Compliance in 4 Steps

📋

Share LLP Details

LLPIN, LLP Agreement, partner details, previous Form 8/11 SRNs and ITR-5 acknowledgement via WhatsApp.

→

👨‍💼

CA Assigned in 1 Hour

Dedicated CA reviews compliance status, flags pending items and sends a priority action list with timeline.

→

📄

Filings Prepared

CA prepares Form 8 financials, Form 11 return, ITR-5 computation and all supporting documents. You review and approve.

→

✅

Filed & SRN Shared

All forms filed on MCA and IT portals. SRN acknowledgements and ITR-V shared. Compliance calendar updated.

🏆 Why TAXAJ

Why 3,000+ LLPs Choose TAXAJ

👨‍💼

Dedicated CA — Not Software

A qualified CA personally handles every Form 8, Form 11 and ITR-5 filing.

🗓

Deadline Alerts on WhatsApp

15-day WhatsApp reminders before Form 8, Form 11 and ITR-5 due dates.

💰

LLP Packages from ₹4,999

Annual compliance packages: Form 8 + Form 11 + ITR-5 + Partner KYC bundled.

🔒

Zero Late Fee Track Record

No TAXAJ LLP client has paid a Form 8 or Form 11 late penalty since inception.

📊

Partners' ITR-3 Bundled

File LLP ITR-5 + all partners' individual ITR-3 as one coordinated package.

🌐

All ROC Jurisdictions

Delhi, Bihar, Bangalore, Goa + all ROC jurisdictions across India — one team.

💬

WhatsApp-First CA Support

Your CA responds same-day on WhatsApp. No call centres, no ticket queues.

⚠️

MCA Notice Handling

Any MCA or ROC notice on your LLP — handled by your CA at no extra charge.

❓ FAQ

Frequently Asked Questions — LLP Compliance

Every LLP must file: (1) Form 11 — Annual Return — by 30 May, (2) Form 8 — Statement of Accounts — by 30 Oct, (3) ITR-5 — Income Tax Return — by 31 Oct, (4) DIR-3 KYC for all designated partners by 30 Sep. Additionally, if GST registered: monthly GSTR-1 and GSTR-3B. If employees: TDS quarterly returns. All mandatory regardless of turnover or activity level.

LLP audit is mandatory if: (1) Turnover exceeds ₹40 lakh in a financial year, OR (2) Partners' capital contribution exceeds ₹25 lakh. Below these thresholds, no audit is required — this is a major advantage over Pvt Ltd (which always requires audit). The audit is done by a CA and the signed Form 8 is filed with MCA. LLP Annual Filing →

LLP files ITR-5 (not ITR-3 — a common mistake). ITR-5 is filed for the LLP as an entity at flat 30% tax rate. Partners separately file their own ITR-3 for their remuneration and interest from the LLP (taxable at slab rate), but their share of LLP profit is fully exempt u/s 10(2A). TAXAJ coordinates both LLP ITR-5 and all partners' ITR-3 as a bundle. LLP Tax Filing →

₹100 per day per form with no upper cap. If Form 8 is filed 200 days late, that's ₹20,000 for that form alone. Extended default can result in: (1) LLP struck off the MCA register, (2) Designated Partners disqualified from acting as DP in any LLP, (3) Prosecution under LLP Act 2008. TAXAJ ensures Form 8 and Form 11 are filed on time every year for all clients.

Yes — absolutely. ALL registered LLPs must file Form 8 and Form 11 every year regardless of whether they have any turnover, bank transactions, employees or any activity. Even a dormant LLP with zero income must file both forms. Failure to file attracts ₹100/day penalties. Filing is mandatory until the LLP is formally struck off via Form 24.

TAXAJ's LLP annual compliance packages start at ₹4,999 + GST and cover Form 8 (without audit), Form 11, ITR-5 and DIR-3 KYC for up to 2 designated partners. If audit is required under Form 8, pricing is customised based on turnover. GST returns, TDS filing and partners' individual ITR-3 are priced separately.

LLP has significantly lower compliance: (1) Only 2 MCA forms (vs 5+ for Pvt Ltd), (2) No mandatory board meetings, (3) Audit only if T/O >₹40L (vs always for Pvt Ltd), (4) No secretarial audit, no XBRL, no DPT-3, (5) Annual compliance cost typically 40-60% lower than comparable Pvt Ltd. However Pvt Ltd has lower effective tax rate (25.17% vs 30%) and is better for equity fundraising. TAXAJ can advise on the right structure for your business — Book a free CA consult →

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