Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The two ROC forms
An LLP has lighter ROC compliance than a company, but it is not nil. It files Form 11 — the annual return of partners — by 30 May, and Form 8 — the statement of account and solvency — by 30 October. Both are due every year regardless of activity.
Tax and audit
The LLP also files its income-tax return (due 31 July, or 31 October if audited). A statutory audit is required only if turnover exceeds ₹40 lakh or capital contribution exceeds ₹25 lakh — below both, no audit. A tax audit can separately apply on its own turnover limits. Confirm current thresholds and due dates.
Why not to miss them — an example
Example: a small LLP under the audit thresholds still files Form 11 by 30 May and Form 8 by 30 October plus its ITR — perhaps a few filings a year. Missing them is costly: LLP late fees run at ₹100 per day per form with no cap, so a forgotten Form 8 quietly becomes large. A compliance calendar avoids it. Our team can handle the LLP’s annual filings.