27 October 2026 · Updated 27 October 2026
By Avil Rakshith Salins, Practising Company Secretary
LLP Form 8: Statement of Account and Solvency
In short
Every LLP files Form 8 within 30 days from the end of six months of the financial year: 30 October for a 31 March year-end (rule 24, LLP Rules, 2009). It is due even if the LLP did no business. The accounts need an audit if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. General Circular 05/2026 does not extend it.
Due date
30 October for a 31 March year-end: within 30 days from the end of six months of the financial year (rule 24, LLP Rules, 2009). For FY 2025-26 it is due by 30 October 2026, and General Circular 05/2026 does not extend it.
Audit
Rule 24(8) exempts an LLP whose turnover does not exceed ₹40 lakh or whose contribution does not exceed ₹25 lakh. The MCA Form 8 instruction kit reads this as requiring an audit where either limit is exceeded.
Fee and late fee
- Normal fee: ₹50 to ₹600, depending on contribution.
- Late filing: since 1 April 2022 the additional fee is a multiple of the normal fee, not a daily amount (Annexure A, paragraph 8). For a small LLP it rises from 1 times for a delay of up to 15 days to 15 times for 180 to 360 days; for other LLPs it rises to 30 times over the same periods; it is higher beyond 360 days, with no cap.
Penalty
₹100 a day under sections 34 and 35 of the LLP Act, 2008, up to ₹1 lakh for the LLP and ₹50,000 for each designated partner.
Frequently asked questions
General information on the law as on 26 October 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.