LLP Annual Compliance 2026: Form 8 and Form 11 Due Dates, Late Fees and Examples

ROC Compliance | RegisCorp Team

Checked on 23 October 2026. If you run a limited liability partnership (LLP), the next big date is 30 October 2026. That is the due date of Form 8, the Statement of Account and Solvency, for the financial year that ended on 31 March 2026. Miss it and the Registrar's system starts adding fees on the very next day, and the clock on a possible strike-off starts counting filings you have not made. This post explains both annual LLP filings (Form 11 and Form 8), who must get accounts audited, what makes an LLP "small", the exact late-fee table with worked rupee examples, the income tax dates that sit next to these filings, and what the 2026 company-law amendment does and does not change for LLPs.

RegisCorp Consultancy LLP is a digital-first legal and compliance firm in Kota, Rajasthan, working with businesses across India. We write these guides so you can check the rules before you pay anyone, including us.

Key takeaways

• Form 8 is due on 30 October 2026. The rule is "within 30 days after the end of six months of the financial year", and for an April-to-March year that lands on 30 October every year. Form 11, the annual return, was due on 30 May 2026, 60 days after year-end.
• There is no "nil" exemption. A dormant LLP with no turnover still files both forms every year. Filing is cheap. Not filing is what costs money.
• Late fees are a table of multiples, not a flat rupee-100-a-day rule. Several sources, and the 2022 rule change, describe a schedule in which the additional fee is a multiple of the normal filing fee that rises with the delay. Older guides still quote "Rs 100 per day". Which one applies to you depends on the date and the form, so read the worked examples below and check the MCA fee schedule before you pay.
• A separate statutory penalty exists on top. Sections 34(5) and 35(2) of the LLP Act allow a penalty of Rs 100 per day, capped at Rs 1 lakh for the LLP and Rs 50,000 for each designated partner, per form. It is decided through adjudication, not collected at the filing screen.
• Audit depends on size. The LLP Act audit is needed if the contribution is above Rs 25 lakh or turnover is above Rs 40 lakh. That is separate from the income tax audit, which starts at higher limits.
• "Small LLP" is a real status with real savings. It means contribution up to Rs 25 lakh and turnover up to Rs 40 lakh in the preceding year. Small LLPs pay a lower additional fee, can self-certify Form 8, and get reduced adjudication penalties.
• The income tax dates moved this year. The tax audit report date for assessment year 2026-27 was extended to 21 October 2026 and the return date for audit cases to 21 November 2026, according to several reports of a CBDT announcement dated 28 September 2026. LLPs needing a tax audit are in that group.
• Director KYC changed. Designated partners' DIN KYC is reported to have moved to a three-yearly cycle. Check your own deadline before assuming you are safe.
• A 2026 bill touches LLPs, but not your annual forms. The Corporate Laws (Amendment) Bill, 2026 proposes IFSC LLPs, trust-to-LLP conversion and civil penalties. We found no sign that Form 8 or Form 11 dates change.

The key numbers and dates in one place

Why LLP compliance is two forms and one clock

An LLP is easier to run than a private limited company, but it is not free of rules. A private company files its financial statements on one form (AOC-4) and its annual return on another (MGT-7), both with fixed dates after the annual general meeting. An LLP has no annual general meeting, no board and no shareholders' resolution cycle. What it has is two forms with two dates, and the dates are tied to the financial year, not to any meeting.

Form 11 is the annual return. It is about who the partners are, how much each has contributed and what changed during the year. Form 8 is the Statement of Account and Solvency. It is about money: the LLP's accounts and a declaration by the designated partners that the LLP can pay its debts as they fall due.

The surprise for new LLP owners is the date of Form 8. The year ends on 31 March. The form is due on 30 October, seven months later. That date is not a typo and not a tax date. It comes from the way the rule is written: within 30 days after the end of six months of the financial year. Because the accounts being filed are for the year that ended six months ago, many partners treat 30 October as optional and 31 March as the real year-end. It is not optional.

If you are still deciding between a company and an LLP, read our guide to Private Limited Company vs LLP vs OPC vs Partnership. If you have a private limited company and want its annual filing dates, read ROC Compliance for a Private Limited Company. This post covers the LLP side only.

The two annual filings at a glance

The "can it be revised" row matters more than it looks. Both forms are filed with a Service Request Number (SRN), and once an SRN is generated and the form is submitted, the portal does not let you simply edit it. Errors are fixed through a separate procedure. So check the draft carefully before you pay.

Form 11: the annual return

What it contains

Form 11 lists each partner and designated partner with their DIN or DPIN, name and address, the contribution each has made, the profit-sharing ratio, a summary of changes during the year, and any body corporate that is a partner. If you are a regular partner who joined or left during the year, this is where the Registrar confirms that your records match the Form 4 filings you made at the time.

Who signs

Two designated partners sign with a Class 3 digital signature certificate. If one of them has left and not been replaced in the Registrar's records, you cannot file. Fix the partner records first. This is the commonest blocker we see in the last week before a deadline.

The company secretary certificate

A practising company secretary must certify Form 11 if the LLP's contribution is above Rs 50 lakh or its turnover is above Rs 5 crore. Below those limits the designated partners sign alone. One source suggests that small LLPs are exempt from professional certification for Form 8, and the same logic applies to the smaller thresholds in Form 11, but check the form instructions before relying on it.

Due date

The rule is 60 days from the close of the financial year. For a 31 March year-end, that is 30 May. In 2026 the date was 30 May. 30 May 2026 fell on a Saturday. The portal is open every day, so there is no practical reason to wait for a Monday roll-over that nobody has promised.

Common mistakes in Form 11

The first mistake is leaving contribution figures out of date after a partner has added capital. The second is showing a partner who has already resigned. The third is missing a body corporate partner's authorised signatory. The fourth is filing with an expired digital signature. A final, quieter mistake is filing Form 11 and assuming Form 8 is done. They are separate forms with different dates.

Form 8: the statement of account and solvency

What it contains

Form 8 has two parts. Part A is the Statement of Solvency. In it the designated partners declare that, in their opinion, the LLP is able to pay its debts as they fall due and will be able to for the next twelve months, or they disclose that it is not. Part B is the Statement of Account. That is a balance sheet, a profit and loss account (called the income and expenditure statement), notes to accounts and, where relevant, the cash flow statement and the auditor's report.

The form also asks for the LLPIN, the registered address, the police station jurisdiction, the names of the designated partners, any charges created, modified or satisfied during the year, and any penalties or compounding fees paid. It has a mandatory attachment about dues to micro and small enterprises. If your LLP owes money to Udyam-registered suppliers beyond the legal payment period, this is the place where that shows up. Our post on Udyam registration and the MSME 45-day payment rule explains why that disclosure matters to both buyers and suppliers.

How the due date is worked out

The rule is "within thirty days from the end of six months of the financial year". For a year that starts on 1 April, six months end on 30 September, and 30 days later is 30 October. The accounts you file are for the year that has already closed on 31 March. Think of 30 October as the deadline for the previous year's accounts, not for the current half-year.

Who signs and who certifies

Two designated partners sign. If the LLP needs an audit, the auditor's report is attached and the auditor also signs. For LLPs that do not need a statutory audit, a practising chartered accountant, company secretary or cost accountant certifies that the financial statements agree with the books. Small LLPs are reported to be exempt from this professional certification, which means the designated partners can self-certify. If you use that route, be sure your LLP actually qualifies, because an incorrect small-LLP declaration can attract penalties.

A new LLP's first Form 8

An LLP incorporated during a financial year files its first Form 8 for that first, possibly short, financial year. If you incorporated on 15 February 2026, your first financial year ended on 31 March 2026 and your first Form 8 was still due on 30 October 2026, with accounts covering about six weeks. There is a reported rule change for LLPs incorporated on or after 1 October 2025 that lets them close their first financial year on 31 March 2027. We found this on one compliance site and could not confirm it from the rule text, so ask your adviser before relying on it.

What if there were no transactions?

Then you file the form with nil figures. The form still needs the solvency declaration. This is the commonest misunderstanding. Founders who incorporate an LLP "for later" and do nothing for two years are often surprised to find a notice proposing strike-off, or a bill for several thousand rupees in additional fees.

Who must get the accounts audited

There are two different audits, and people mix them up constantly.

The LLP Act audit

Under Section 34 of the LLP Act and Rule 24 of the LLP Rules, an LLP must have its accounts audited by a practising chartered accountant if its turnover exceeds Rs 40 lakh or its contribution exceeds Rs 25 lakh. Either one is enough. The auditor is appointed by the LLP, and one source says the appointment should be made at least 30 days before the end of the financial year. If the auditor is not appointed in time, the partners are expected to appoint one and explain.

If neither limit is crossed, there is no statutory audit under the LLP Act, but a practising professional still certifies Form 8 unless the LLP is small.

The income tax audit

Section 44AB of the Income-tax Act is a separate test. For business, a tax audit applies where turnover is above Rs 1 crore, and the limit is Rs 10 crore if cash receipts and cash payments are each 5% or less of the total. For a profession, it applies where gross receipts are above Rs 50 lakh. For an LLP, which is taxed like a firm and cannot use the presumptive scheme meant for individuals and certain other persons, these tests apply with their usual definitions. We did not verify which presumptive provisions an LLP can use, so treat that as a question for your accountant.

The practical point is this: an LLP can have a LLP Act audit without a tax audit (turnover of Rs 60 lakh, for example), and rarely the other way round.

Why the LLP Act audit changes your timeline

If your turnover is Rs 60 lakh, your Form 8 needs an auditor's report, and the auditor needs time. In practice the books should be closed by the end of August. A firm that starts talking to an auditor on 20 October is the firm that pays additional fees in November.

Small LLP: what it means and why it matters

The LLP (Amendment) Act, 2021 introduced the idea of a "small LLP". The definition in Section 2(1)(ta) has two tests, and both must be met:

• Contribution of up to Rs 25 lakh, and
• Turnover of up to Rs 40 lakh in the preceding financial year.

The Central Government can raise these limits to a maximum of Rs 5 crore for contribution and Rs 50 crore for turnover. As far as we found, they have not been raised. The status is assessed every year, so an LLP that crosses Rs 40 lakh in one year is no longer small in the next filing.

Notice something. The thresholds for "small LLP" are exactly the thresholds for the mandatory LLP Act audit. That is not an accident. A small LLP is essentially an LLP that does not need a statutory audit.

What small LLP status gets you

• Lower additional fee. The late-filing multiples are smaller. See the table below.
• Self-certification of Form 8. Reported by one source. A small LLP does not need a CA, CS or cost accountant to certify the form.
• Reduced penalties when the matter reaches adjudication, under Section 76A(3)(a) as reported.

What it does not do

It does not reduce income tax. It does not exempt you from filing. And you cannot claim it just because your turnover this year looks small. The test is the preceding year's turnover and the current contribution.

What the normal filing fee is

The normal fee depends on the LLP's contribution. One source gives this schedule for both forms:

Another source shows a shorter table with four slabs ending at Rs 200 above Rs 10 lakh, and a third mentions "Rs 50 to Rs 200". Those differences matter, because the additional fee is a multiple of the normal fee. We could not open the rule schedule itself. If your contribution is above Rs 25 lakh, confirm the fee on the MCA payment screen before you assume anything.

The fee is paid at the time of filing, and the SRN has to be paid for within the time allowed by the portal, which is reported as 15 days.

What the additional fee is

This is where most online guides are out of date, so read this part slowly.

Until 31 March 2022 the late-filing rule was simple and harsh: Rs 100 per day, with no ceiling, for each form. A one-year delay in both forms therefore cost Rs 73,000. From 1 April 2022 the LLP (Amendment) Rules, 2022 changed this to a table of multiples of the normal fee, with a per-day amount only after about a year. Several sources agree on the table. The rule text was not available to us, so treat the table as reported, not as read.

The per-day amount beyond 360 days is reported to have no cap. A few sites still say the flat Rs 100 per day regime applies. One 2026 article we read gives the flat figure and then states that a delay of 730 days on both forms costs Rs 1,46,000, which is Rs 100 a day for 730 days on two forms. We think that figure matches the statutory penalty described below, not the filing-fee table, but we cannot be sure how the portal charges in your case.

The key thing about timing

The additional fee depends on the date the form is filed, not the date the SRN is created. If you start the form on the due date and leave it unpaid, you are still counted as late if the filing is completed after the due date.

Worked example: Form 8 for a small LLP and a larger LLP

Assumptions, which you can change:

• Financial year: 1 April 2025 to 31 March 2026.
• Form 8 due date: Friday 30 October 2026.
• LLP A is a small LLP: contribution Rs 5 lakh, turnover Rs 30 lakh. Normal fee Rs 100.
• LLP B is not small: contribution Rs 30 lakh, turnover Rs 55 lakh. Normal fee Rs 400. It needs an audit because both limits are exceeded.
• Additional fee uses the table above.

Step 1: the filing dates and the delay

Step 2: additional fee for LLP A (small, normal fee Rs 100)

Step 3: additional fee for LLP B (other, normal fee Rs 400)

Step 4: what this tells you

The filing fee itself is small. For the small LLP, a delay of two months costs Rs 400 more. That is why some owners decide not to worry. The danger is not the fee. The dangers are the statutory penalty, which can reach Rs 1 lakh per form for the LLP, the possibility of strike-off, and the fact that an LLP with a record of late filing is a poor choice for a lender, a government tender or a foreign buyer.

Step 5: a Form 11 comparison

Suppose LLP A also filed Form 11 late. Form 11 was due on 30 May 2026. If it is filed on 30 October 2026, that is 153 days late. For a small LLP that falls in the 91 to 180 day band, which is 10 times the normal fee, or Rs 1,000. For LLP B it falls in the 20 times band, or Rs 8,000. So a firm that missed both dates and files on 30 October pays more for Form 11 than for Form 8.

Worked example: an LLP that skipped a year

Many LLPs we meet are not one week late. They are a year late. Here is what catching up on 30 October 2026 looks like.

Assumptions:

• The LLP did not file Form 11 or Form 8 for FY 2024-25 (due 30 May 2025 and 30 October 2025).
• It also missed Form 11 for FY 2025-26 (due 30 May 2026).
• It files all of them on 30 October 2026, together with Form 8 for FY 2025-26, which is on time.
• Case S is a small LLP with a Rs 100 normal fee. Case O is another LLP with a Rs 400 normal fee.
• The additional fee uses the table reported above, which we have not read in the rule text.

Add the normal fees (four forms: Rs 400 for Case S, Rs 1,600 for Case O) and the totals are about Rs 6,030 and Rs 36,860. Add a chartered accountant's fee for three sets of accounts, and the cost of catching up is mostly professional fees.

How the first row is worked out for Case S: 518 days is beyond 360, so the fee is 15 times Rs 100, which is Rs 1,500, plus Rs 10 for each of the 158 extra days, which is Rs 1,580. The total is Rs 3,080.

The part no table shows

Three late forms can in theory attract the statutory penalty of up to Rs 1 lakh each for the LLP and up to Rs 50,000 each for each designated partner. That is a ceiling, not a bill. Whether an adjudicating officer issues a notice and what amount is imposed are not predictable from outside. What is predictable is this: the longer the gap, the worse the story you must tell in the reply.

What we would do in this situation

File the oldest year first, so the Registrar's record is continuous. Bring the accounts for each missing year to a standard an auditor can sign. Keep copies of the payment receipts. And never wait for a notice to start, because the additional fee for Form 11 of FY 2024-25 is already at the "plus per day" level and rises every day.

The statutory penalty is separate

The additional fee is a procedural charge that the Registrar's system adds when you file late. A penalty is a different instrument. Section 34(5) says that if an LLP fails to file its statement of account and solvency, the LLP and its designated partners are punishable. Section 35(2) says the same for the annual return. In both cases the penalty is Rs 100 per day, capped at Rs 1 lakh for the LLP and Rs 50,000 for each designated partner.

Two things to understand. First, the penalty is levied through adjudication. The Registrar issues a notice, the partners respond, and an adjudicating officer decides. It is not collected at the filing screen. Second, paying additional fees does not settle the default. A small number of LLPs file late, pay the additional fee and never hear anything. Others receive notices years later. We cannot tell you which you will be.

The 2026 company-law amendment bill proposes to replace some imprisonment-or-fine offences under the LLP Act with civil penalties. As we read the summaries, this does not change the annual-filing mechanics. See the section on the bill below.

What happens if you stop filing

The Registrar can strike off an LLP that is not carrying on business or that has failed to file. Under Rule 37 of the LLP Rules, as reported, an LLP that has not filed Form 8 and Form 11 for two consecutive financial years can be struck off after notice. The partners usually learn about it from a notice on the MCA portal, an email to the registered address, or when a bank blocks an account.

Why strike-off is worse than it looks

• The LLP's bank account can be frozen.
• Contracts signed by the LLP may be questioned.
• Property held in the name of the LLP may be challenged.
• Reviving the LLP requires an application to the tribunal, which is far more costly and slow than filing two forms.

The better way to close an LLP you no longer need

If the LLP has no business, no assets and no liabilities, file for voluntary closure rather than stop filing. The Registrar's closure process requires you to bring all filings up to date first. Closing an LLP is a topic by itself, and the costs depend on how many years are pending. Talk to a professional before the second missed year.

Designated partner KYC: another date that catches people

Every designated partner holds a Director Identification Number (DIN) or Designated Partner Identification Number. For years the DIN holder had to complete a yearly KYC (the DIR-3 KYC form) by 30 September, or the DIN would be marked "deactivated" and could be restored only after a late fee of Rs 5,000. One compliance site, last updated on 20 October 2026, reports that the cycle is now triennial under Rule 12A(1) of the rules, notified by G.S.R. 943(E) on 31 December 2025, with a due date of 30 June. If that report is right:

• A partner who has already completed KYC under the old cycle files next by 30 June 2028.
• A DIN allotted during FY 2025-26 first files by 30 June 2029.
• Changes to mobile number, email or address must be reported within 30 days.
• A missed filing deactivates the DIN, and reactivation needs a non-refundable Rs 5,000.

We could not confirm the notification on the MCA site, so check your own DIN status before you rely on this. The reason it matters for LLP annual filings is simple: a deactivated DIN prevents the designated partner from signing Form 8 and Form 11. An LLP with a deactivated designated partner and a deadline next week has a problem.

The income tax dates that sit next to these filings

LLP annual filings are only half of the picture. The LLP also files an income tax return on Form ITR-5. For the financial year 2025-26 (assessment year 2026-27) the old Income-tax Act, 1961 still governs the return. The Income-tax Act, 2025 applies from 1 April 2026 for later years, so you will start seeing section numbers change from next year. This is why the Udyam post you may have read from us refers to "Section 43B(h) of the 1961 Act and Section 37(2)(g) of the 2025 Act".

Dates for assessment year 2026-27

The extension was reported on 28 September 2026. The reports say a formal order would follow, and we did not read the order. The first extended date, 21 October, has now passed. If your tax audit report is not filed, speak to your auditor today. The usual penalty for a missed audit report date is 0.5% of turnover, capped at Rs 1.5 lakh, subject to reasonable cause.

The ITR date for LLPs that do not need an audit

Two articles disagree. One says 31 July 2026. Another says 31 August. We did not find an official source. If you have not yet filed, assume the date has passed and file at once, with the interest and fee that come with a late return. A NIL return is mandatory.

How an LLP is taxed

An LLP is taxed as a firm. In the 1961 Act the base rate for firms and LLPs is 30%, with a surcharge above Rs 1 crore of income and 4% health and education cess on top. We did not verify the surcharge rate for this year, so we will not quote an effective rate. Partners' share of profit is exempt in their hands. Interest and remuneration paid to partners are deductible only within limits set by the Act, and only if the partnership deed or LLP agreement authorises them. Alternate minimum tax may apply to an LLP claiming certain deductions.

The point for this post is not the rate. It is that income tax compliance and MCA compliance have different dates, different forms and different authorities, and neither authority takes the other's filing as proof of its own.

Event-based filings that decide whether Form 11 is right

Form 11 and Form 8 are annual. Several changes need a form within 30 days of the event. They are not annual filings, but errors here create annual problems.

• Change in partners (Form 4). A partner joins, leaves, dies, or a designated partner is changed. Due within 30 days. If you do not file, the Registrar's records still show the old partner, and Form 11 will carry them.
• Change in the LLP agreement (Form 3). Due within 30 days of the change. This covers a change in profit-sharing ratio or contribution rules.
• Change in registered office or name. These have their own forms and conditions.
• Particulars of charges. If the LLP creates a charge, such as a loan secured on assets, it is filed through the charge forms, and Form 8 must show it.

The common failure is a partner who leaves, hands over the digital signature and walks away, while the remaining partners forget to file Form 4. A year later the Registrar still lists the former partner as designated, and the former partner is liable for the default penalty.

What the Corporate Laws (Amendment) Bill, 2026 changes for LLPs

The bill was introduced in the Lok Sabha on 23 March 2026 and sent to a Joint Parliamentary Committee, which reported on 3 August 2026, according to the PRS India bill track page. We did not find confirmation that it has been passed, assented to or notified, so treat it as proposed law.

For LLPs, the summaries we read say the bill would:

• Create a framework for IFSC LLPs set up in International Financial Services Centres, with a registered office in the centre, the name "IFSC LLP", and permitted foreign-currency contributions and books.
• Allow specified trusts to convert into LLPs, if they are registered with SEBI or the IFSC Authority and carry out prescribed activities. Only the trustees become partners, and the former trust status must be disclosed for 12 months.
• Require a mandatory declaration by professionals (chartered accountants, company secretaries, cost accountants and advocates) at the time of LLP formation.
• Add an appeal mechanism against orders of the Registrar, and an adjudication mechanism for penalties.
• Decriminalise several LLP Act offences, replacing imprisonment or fines with civil penalties.

What we did not find: any change to the due dates of Form 8 and Form 11, to the small LLP limits, to the fee table or to the audit thresholds. If you hear "the amendment has reduced LLP penalties", ask which section and which notification. Until a commencement notice exists, the current law applies.

LLP compliance compared with a private limited company

Founders often choose an LLP to save compliance cost. Is it fair to say an LLP is cheaper? In terms of forms, yes. In terms of consequences, they are similar.

The honest conclusion: the LLP is cheaper to keep alive when it is small and low-risk, and company status becomes more attractive as soon as you raise equity or want stock options. We explain that choice in our post on business structures, linked above. For a private company's annual dates, see our ROC compliance guide.

The 30 October checklist

If you are reading this on 23 October 2026, you have seven days. This is the order we would work in.

1. Check that your DIN is active for both designated partners, and that the digital signature certificates have not expired.
2. Confirm the partner list on the MCA portal matches reality. If someone left, file Form 4 today.
3. Close the books for FY 2025-26. Get the balance sheet and the income and expenditure statement in final form, with notes.
4. Decide the status: audited, certified or self-certified. If turnover is above Rs 40 lakh or contribution above Rs 25 lakh, you need an auditor.
5. Check the MSME disclosure. The form asks about dues to micro and small enterprises. Collect the figures from your payables.
6. Draft Form 8 with the solvency declaration, and have both designated partners read it before signing.
7. Check the fee on the MCA payment screen. If your contribution is above Rs 25 lakh, the fee is not Rs 100.
8. File on 28 or 29 October, not on the 30th. The portal is slow on the last day.
9. Download the filed form and payment receipt and keep them with the LLP agreement.
10. File Form 11 immediately if you missed it, and pay the additional fee shown.

Mistakes that cost money

• Believing a dormant LLP needs no filing. It does.
• Using the company calendar. The AOC-4 and MGT-7 dates are not the LLP dates.
• Treating the ITR as the MCA filing. They are separate.
• Waiting for a partner who has left to sign. Fix the partner records first.
• Claiming small-LLP status wrongly. Both limits must be met, and the test uses the previous year's turnover.
• Filing with a wrong contribution figure. The contribution drives both the fee and the audit limits.
• Forgetting Form 4. The partner who left remains on the record.
• Ignoring a strike-off notice. The reply window is short. Respond in writing and file the missing forms.
• Paying an agent without receiving the SRN and receipt. Always ask for the filed form.
• Relying on a rumour of a waiver. CCFS-2026, the company filing scheme that ran from 15 April to 15 September 2026, was for companies. It did not cover LLP forms, and we found no LLP scheme in 2026.

Frequently asked questions

What is the due date of LLP Form 8 for FY 2025-26?

30 October 2026. The rule is within 30 days after the end of six months of the financial year, and for a 31 March year-end it falls on 30 October each year.

What is the due date of LLP Form 11?

30 May 2026 for FY 2025-26. The rule is within 60 days of the close of the financial year.

Do I need to file if my LLP did no business?

Yes. Both forms are due every year, with nil figures if necessary. A dormant LLP is still a registered entity.

What is the penalty for filing LLP Form 8 late?

There are two parts. The first is the additional filing fee, which is a multiple of the normal fee and rises with the delay. For a small LLP with a Rs 100 normal fee, a 60-day delay costs Rs 400 extra. The second is the statutory penalty under Sections 34(5) and 35(2), Rs 100 per day, capped at Rs 1 lakh for the LLP and Rs 50,000 per designated partner per form, decided through adjudication.

Is it still Rs 100 per day?

The flat Rs 100 per day was the rule up to 31 March 2022. Since then, the additional fee follows a table of multiples. The Rs 100 per day figure survives as the statutory penalty. Many blogs still mix the two.

What is a small LLP?

An LLP with a contribution of up to Rs 25 lakh and a turnover of up to Rs 40 lakh in the preceding financial year. Both limits must be met.

Does my LLP need an audit?

Under the LLP Act, yes if turnover is above Rs 40 lakh or contribution is above Rs 25 lakh. Under the Income-tax Act, a tax audit is needed for business turnover above Rs 1 crore (Rs 10 crore if cash transactions are 5% or less of the total) or professional receipts above Rs 50 lakh.

Can a small LLP file Form 8 without a CA?

Reported sources say a small LLP is exempt from professional certification and can self-certify. Both designated partners still sign, and a wrong small-LLP declaration can attract a penalty.

Who signs Form 8?

Two designated partners with a digital signature certificate. If an audit applies, the auditor also signs.

Can I revise Form 8 or Form 11 after filing?

One source says a form cannot be revised once the SRN is generated and submitted. Corrections go through a separate route. Check the draft carefully before payment.

What happens if I do not file for two years?

The Registrar can issue a notice and strike the LLP off under Rule 37, as reported. Penalties and additional fees keep accumulating until then.

Does the Corporate Laws (Amendment) Bill, 2026 change these dates?

We found no change to the Form 8 or Form 11 due dates in the summaries we read. The bill proposes IFSC LLPs, trust-to-LLP conversion, appeals and civil penalties. It was in Parliament as of the sources we read.

Is there an amnesty scheme for LLPs in 2026?

We did not find one. The 2026 company scheme, CCFS-2026, covered companies and closed on 15 September 2026.

How is the first Form 8 filed for an LLP incorporated this year?

For the first financial year, which may be short. The due date follows the same six-months-plus-30-days rule. A reported relaxation for LLPs incorporated on or after 1 October 2025 lets them close the first year on 31 March 2027. We could not verify it.

What to do next

1. Check that both designated partners' DINs are active and that the digital signature certificates are valid.
2. Fix the partner list on the MCA portal. File Form 4 for any change not yet recorded.
3. Decide whether your LLP needs an audit and appoint an auditor if it does.
4. Finalise the accounts and the solvency declaration, and file Form 8 by 28 October.
5. If Form 11 was missed, file it now. The additional fee is lower today than it will be next month.
6. If you need a tax audit, check the extended 21 November date for the ITR with your auditor.

If you want help with LLP filings, accounts or closing a dormant LLP, contact RegisCorp.

This post is general information, not legal or tax advice. Rules change, so check your facts with a qualified professional before you act.

Sources and what we could not verify

Sources used

• Tax Garden, LLP annual compliance FY 2025-26: due dates, fee and penalty structure, audit thresholds, CCFS-2026 and ITR reports. Updated 11 September 2026.
• SetIndiBiz, LLP annual compliance: Form 11 and Form 8 contents, audit thresholds, additional fee table, DIR-3 KYC cycle and strike-off rule. Updated 20 October 2026.
• CORAA, LLP Form 8 and Form 11 late fee calculator: normal fee slabs, additional fee multiples, statutory penalty caps. Said no extension had been announced as of 1 October 2026.
• Razorpay Rize, LLP Form 8 guide: content of Form 8, signatories, small LLP certification exemption.
• SetIndiBiz, small LLP: definition of small LLP.
• TaxGuru, reduced additional fees for LLP annual returns: LLP (Amendment) Rules, 2022 and the 1 April 2022 effective date.
• TaxGuru, tax audit report deadline extended to 21 October 2026: the reported CBDT extension of 28 September 2026.
• PRS India, Corporate Laws (Amendment) Bill, 2026: introduction on 23 March 2026 and committee report on 3 August 2026.
• Viztax, LLP Act amendment 2026 and Maheshwari and Co: LLP provisions of the bill.

All of these are secondary or commentary sources, apart from the PRS India page, which summarises the bill.

What we could not verify

• The rule text and notification for the LLP additional fee table, including its start date and the exact bands. We relied on four sources that agree with each other.
• The full normal-fee slab table. One source gives six slabs, another a shorter table, and a third a range of Rs 50 to Rs 200. Check the MCA payment screen.
• Whether the flat Rs 100 per day additional fee still applies to any form or period.
• The notification G.S.R. 943(E) of 31 December 2025 on the three-yearly DIN KYC. We read it only on a compliance site.
• The CBDT order that formalises the tax audit and ITR extensions, and whether it covers all LLPs needing an audit.
• The ITR-5 date for LLPs without an audit. The 31 July and 31 August dates conflict.
• The LLP tax rate, surcharge and cess for FY 2025-26, and which presumptive provisions an LLP can use.
• Whether the Corporate Laws (Amendment) Bill, 2026 has been passed or notified, and the amounts of the civil penalties in it.
• The relaxation for LLPs incorporated on or after 1 October 2025 to close their first financial year on 31 March 2027.
• Whether a small LLP is exempt from the company secretary certificate on Form 11.
• The MCA portal screens and the time allowed to pay the fee after an SRN is generated.