Form 11 (Annual Return) by 30 May and Form 8 (Statement of Account & Solvency) by 30 October for a March year-end LLP — what each filing covers, audit triggers at ₹40 lakh turnover / ₹25 lakh contribution, MCA additional-fee multipliers, and statutory penalties under sections 34 and 35.
By Kanoons Editorial Team · 12 min read · Last verified 2026-10-06
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Summary
Every Limited Liability Partnership registered in India has two recurring MCA filings that do not cancel each other out: Form 11 (Annual Return) within 60 days of financial-year close — 30 May for a March year-end — and Form 8 (Statement of Account & Solvency) within 30 days after six months from year-end — 30 October. Both are mandatory even for dormant or nil-activity LLPs. Miss them and you face MCA additional-fee multipliers at portal checkout plus separate ₹100/day statutory penalty exposure under sections 34 and 35 of the LLP Act, 2008. Verified against MCA Form 11 / Form 8 instruction kits and the LLP e-Filing catalogue on 6 October 2026.
- Form 11 — partners, designated partners, contribution snapshot; due 30 May (March FY).
- Form 8 — accounts + solvency declaration (+ charge filings on the same webform when selected); due 30 October.
- MCA audit certification path typically engages when turnover > ₹40 lakh or contribution > ₹25 lakh (Form 8 declarations).
- Late filing → portal multiplier fees (section 69 / Annexure fee tables) and potential adjudication under ss.34(5) / 35(2).
- Service path: ROC Annual Compliance · related: LLP Registration.
Why two forms exist
| Form | Legal hook | What it is really about | Typical March-FY due date |
|---|---|---|---|
| Form 11 | Section 35, LLP Act, 2008 | Annual return — constitution, partners / DPs, contribution and changes during the year | 30 May (60 days from 31 March) |
| Form 8 | Section 34(2)/(3) + Rule 24, LLP Rules, 2009 | Statement of Account & Solvency (and, on the same V3 webform, selected charge filings) | 30 October (30 days after 30 September) |
Form 11 answers “who owns / controls this LLP and what changed?” Form 8 answers “what did the books say, and do the designated partners declare solvency?” Treating them as one combined annual return is the most common calendar error we see.
Form 11 — Annual Return
File on the MCA LLP e-Filing path for Form 11. The instruction kit states every LLP must file the annual return within 60 days of closure of its financial year, with documents attached and authenticated as prescribed.
Practical contents typically include:
- Particulars of the LLP and its registered office
- Partners and designated partners as at year-end, with contribution
- Changes in partners / contribution during the year
- Penalties / compounding particulars where applicable
Nil activity is not a waiver. An LLP that did no business still files Form 11.
Form 8 — Statement of Account & Solvency
Form 8 is filed under Rule 24. Designated partners declare that proper books were kept and that the LLP can meet its debts as they fall due, and they report the statement of account figures (income, expenditure, assets, liabilities).
Audit / certification trigger (practical)
The live Form 8 template on MCA asks the LLP to declare whether:
- Turnover exceeds / does not exceed ₹40 lakh, and
- Obligation of contribution exceeds / does not exceed ₹25 lakh
Where either threshold is crossed, plan for auditor certification on Form 8 in line with the instruction kit (CA / cost accountant / CS in whole-time practice as applicable). Below both thresholds, many professional-services LLPs still file Form 8 every year — only without that auditor-certification limb. Separately, Income-tax Act tax-audit triggers under section 44AB can still apply even when MCA audit is not required — do not conflate the two regimes.
Charges on the same webform
On MCA V3, Form 8 is also the vehicle for certain charge creation / modification / satisfaction filings when that purpose is selected. Annual Statement of Account & Solvency and charge filings share a form family but are different purposes — pick the correct purpose and fee line.
Calendar for a standard March year-end LLP
| Month | Action |
|---|---|
| April–May | Close partner registers; draft Form 11; file by 30 May |
| June–September | Maintain books; if audit-bound, complete statutory audit early |
| October | File Form 8 by 30 October; archive SRNs |
| Ongoing | Event-based Form 3 / Form 4 / Form 15 as changes occur; directors/DPs still watch DIN KYC where they also hold DINs |
Track dates on our Due Dates calendar. Company-side AOC-4 / MGT-7 rules are different — see AOC-4 and MGT-7 and Private Limited vs LLP.
Fees and late-filing exposure
Normal filing fees for Form 11 / Form 8 scale with contribution (instruction kits show bands commonly summarised from ₹50 to ₹600 — always read the live MCA fee calculator at checkout).
Additional fees for delay follow a multiplier table in the instruction kits (separate columns for Small LLP vs other LLPs). Illustrative shape from the published kits (confirm live Annexure before quoting a client number):
| Period of delay | Small LLP (× normal fee) | Other LLP (× normal fee) |
|---|---|---|
| Up to 15 days | 1× | 1× |
| >15–30 days | 2× | 4× |
| >30–60 days | 4× | 8× |
| >60–90 days | 6× | 12× |
| >90–180 days | 10× | 20× |
| >180–360 days | 15× | 30× |
| Beyond 360 days | 15× + ₹10/day | 30× + ₹20/day |
Statutory penalties under section 35(2) (Annual Return) and section 34(5) (Statement of Account) remain available to the Registrar on adjudication: commonly described as ₹100 per day while default continues, capped at ₹1,00,000 for the LLP and ₹50,000 per designated partner. Paying the portal additional fee does not automatically wipe adjudication exposure.
Mid-article CTA: File LLP Form 11 / Form 8 with us → Cross-sell: LLP Registration, Bookkeeping.
Common failure modes
- Filing Form 11 and assuming Form 8 can wait until next year’s AGM logic (LLPs do not use company AGM calendars)
- Waiting for “finalised tax audit” until after 30 October when MCA Form 8 was already due
- Mis-classifying Small LLP status when computing additional fees
- Ignoring partner/contribution changes that also need Form 3 / Form 4 mid-year
- Designated partners with DINs missing DIR-3 KYC (separate company-law calendar — see DIR-3 KYC)
Compliance checklist
- FY close date confirmed (not every LLP is March — rare exceptions still use the 60-day / 6-month+30-day math from *their* FY end)
- Partner register reconciled to Form 11 draft
- Contribution and turnover tested against ₹25 lakh / ₹40 lakh for Form 8 certification path
- DSC of designated partners (and auditor, if required) active on MCA
- SRN PDFs stored with working papers
- Income-tax return / tax-audit calendar booked separately
Related reading on this site
- Private Limited vs LLP
- AOC-4 and MGT-7 annual filings
- Understanding ROC compliance
- DIR-3 KYC annual requirement
Primary sources
- MCA — LLP Form 11 (Annual Return) e-Filing
- MCA — LLP Form 8 (Statement of Account & Solvency)
- MCA Instruction Kit — LLP Form No. 11 (section 35; 60-day rule; additional-fee table)
- MCA Instruction Kit — LLP Form No. 8 (sections 34(2)/(3); Rule 24; ₹40 lakh / ₹25 lakh declarations; additional-fee table)
- Limited Liability Partnership Act, 2008 — sections 34, 35, 69
- Limited Liability Partnership Rules, 2009 — Rule 24
Disclaimer
General information only — not legal or company-secretarial advice. Kanoons is not a law firm or accounting firm. Fee multipliers, Small-LLP classification and adjudication outcomes are fact-specific; confirm against the live MCA fee calculator, instruction kits and Act text before filing. See our Disclaimer.
Frequently asked questions
When is LLP Form 11 due?
Under section 35 of the Limited Liability Partnership Act, 2008, every LLP must file its annual return in Form 11 within 60 days of the close of its financial year. For an LLP with a 31 March year-end, that is 30 May. The obligation applies even if the LLP had nil activity.
When is LLP Form 8 due?
Under section 34(2) of the LLP Act read with Rule 24 of the LLP Rules, 2009, the Statement of Account & Solvency in Form 8 must be filed within 30 days from the end of six months from the close of the financial year. For a 31 March year-end, six months end on 30 September, so Form 8 is due by 30 October.
Does every LLP need a statutory audit before Form 8?
No. MCA’s Form 8 instruction kit and the form itself ask whether turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Crossing either threshold is the practical MCA audit trigger for Form 8 certification; below both, designated partners still file Form 8 with a solvency declaration, but without the auditor’s mandatory certification path that applies above the thresholds.
What happens if Form 11 or Form 8 is late?
The MCA portal charges additional filing fees on a delay-slab multiplier schedule (higher for non-small LLPs), and the Act separately exposes the LLP and designated partners to statutory penalties of ₹100 per day of continuing default (capped at ₹1 lakh for the LLP and ₹50,000 per designated partner) under sections 34(5) and 35(2). Portal additional fees and adjudication penalties are not the same line item.
Does filing Form 11 satisfy Form 8, or vice versa?
No. They are independent filings with different due dates five months apart. Form 11 is a constitution / partners return; Form 8 is the financial and solvency statement. Filing one does not discharge the other.