Mandatory Annual Filings

LLP ROC Compliance

Two key forms keep your LLP fully compliant.

About LLP ROC Compliance

Limited Liability Partnerships have simpler annual compliance than companies, but the filings are strictly mandatory. Every LLP must file two forms with the MCA each year: Form 11, the Annual Return, due by 30 May, and Form 8, the Statement of Account and Solvency, due by 30 October. In addition, the LLP must file its income tax return and, where turnover or contribution crosses the prescribed limits, get its accounts audited. Even LLPs with no business activity must file these returns. Late filing attracts a penalty of ₹100 per day per form with no upper limit, so timely compliance is essential to avoid mounting costs.

Who needs this

All LLPs, whether active or dormant.

Documents required

The process — step by step

  1. Prepare the statement of accounts and solvency
  2. File Form 11 (annual return) by 30 May
  3. File Form 8 (accounts & solvency) by 30 October
  4. File the LLP income tax return

Timeline & fees

Timelines and government fees are indicative and subject to processing by the relevant authority. Approval and its timing are decided by the authority and cannot be guaranteed.

Frequently asked questions

What are the two mandatory LLP forms?

Form 11 (annual return, due 30 May) and Form 8 (accounts & solvency, due 30 October).

Is audit required for every LLP?

Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.

Do dormant LLPs need to file?

Yes. Even LLPs with no activity must file Forms 8 and 11 to avoid penalties.

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