Engagement
LLP annual compliance: Form 11 and Form 8
Last reviewed 07 November 2026
Form 11, Form 8 and the rest of an LLP's year.
In short
Every LLP files its annual return in Form 11 within 60 days of the end of the financial year (by 30 May) and its statement of account and solvency in Form 8 within 30 days of the end of six months of the financial year (by 30 October), whether or not it did business. Each form filed late carries an additional fee for every day of delay.
Overview
An LLP's annual compliance is lighter than a company's, but it is not optional. Form 11 reports the partners and their contributions as at 31 March; Form 8 reports the LLP's accounts and its solvency, signed by the designated partners.
An LLP's accounts must be audited if its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh in the year (rule 24(8) of the LLP Rules, 2009); below both, the designated partners certify the accounts. Designated partners also complete DIR-3 KYC, and changes in partners or in the LLP agreement are filed in Form 4 and Form 3 within 30 days.
An LLP that has stopped business can be closed in Form 24, but only after it files its overdue Forms 8 and 11 up to the year it stopped business.
Key Deliverables
- Form 11, the annual return, by 30 May
- Form 8, the statement of account and solvency, by 30 October
- Coordination with the auditor where the LLP's accounts must be audited
- DIR-3 KYC for designated partners
- Form 3 and Form 4 for changes in partners or the LLP agreement
- Catch-up filings for LLPs with missed years, or closure in Form 24
Documents & E-Forms
- Form 11
- Form 8
- Form 3
- Form 4
- DIR-3 KYC
When to Engage
Before 30 May each year, or as soon as a year has been missed, since the additional fee on each form keeps running until it is filed.
Typical turnaround: Scoped in the engagement letter.
Frequently Asked
About this engagement