Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Form 11 + Form 8 + ITR
Form 11 by 30 May, Form 8 by 30 October, and the income-tax return by its due date. Confirm dates.
Even if dormant
An inactive LLP still files all three; late filing carries ₹100/day per form with no cap.
The three filings and the penalty trap
An LLP’s annual cycle is lighter than a company’s but unforgiving on dates. Form 11, the annual return summarising the partners and any changes, is due by 30 May. Form 8, the statement of accounts and solvency — which includes a declaration by the designated partners that the LLP can pay its debts — is due by 30 October, and where the LLP crosses the audit thresholds it’s backed by the audit. The income-tax return follows on its own due date (31 July, or 31 October in audit cases). All three are required even if the LLP did no business in the year. The trap is the penalty: late filing of Form 8 or Form 11 carries ₹100 per day per form with no upper cap, so a forgotten form can quietly run into a large sum over a few years, and a dormant LLP that simply stops filing can accumulate more in penalties than it would cost to close properly. If an LLP genuinely won’t trade, a formal closure (Form 24) is cheaper than letting the filings lapse. A simple calendar with the 30 May and 30 October dates keeps it clean.