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LLP annual compliance is the set of yearly statutory filings every Limited Liability Partnership must complete under the LLP Act, 2008 — specifically Sections 34 and 35 — regardless of turnover or business activity during the year. This centres on Form 11 (the Annual Return, due 30 May), Form 8 (the Statement of Accounts & Solvency, due 30 October), DIR-3 KYC for every designated partner (due 30 September), and the LLP's income tax return in Form ITR-5 (due 31 July or 31 October, depending on audit applicability). Unlike a private limited company, an LLP carries no statutory requirement to hold board meetings or an Annual General Meeting, which keeps its governance formalities considerably lighter — though the filing deadlines themselves are just as strictly enforced, with penalties that carry no upper ceiling.
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| Parameter | Details |
|---|---|
| Governing Law | LLP Act, 2008 (Sections 34 & 35), read with the LLP Rules, 2009 |
| Regulator | Registrar of Companies (RoC), Ministry of Corporate Affairs (MCA) |
| Key Forms | Form 11, Form 8, DIR-3 KYC, ITR-5 |
| Filing Portal | mca.gov.in (MCA21 Portal); incometax.gov.in for ITR-5 |
| Government Fee | ₹50 - ₹600 per form, based on total partner contribution |
| Board Meetings / AGM | Not required — LLPs have no statutory board meeting or AGM obligation |
| Late Penalty | No upper ceiling under Section 69; computed as a multiple (1x-30x) of the normal fee based on delay |
| ComplianceBharo Professional Fee | From ₹1,999 |
Every statutory filing an LLP needs to track through the year, in one place.
| Filing | Form | Due Date | Filed With | Penalty |
|---|---|---|---|---|
| Annual Return | Form 11 | 30 May | RoC (MCA21 Portal) | Graded additional fee, no upper cap |
| Statement of Accounts & Solvency | Form 8 | 30 October | RoC (MCA21 Portal) | Graded additional fee, no upper cap |
| Designated Partner KYC | DIR-3 KYC | 30 September | MCA21 Portal | ₹5,000 flat + DPIN/DIN deactivation |
| Income Tax Return | ITR-5 | 31 July (no audit) / 31 October (audit applicable) | Income Tax e-Filing Portal | Late fee under Section 234F + interest |
| Tax Audit Report (if applicable) | Form 3CA/3CB-3CD | Before the ITR-5 due date | Income Tax e-Filing Portal | Penalty under Section 271B (up to ₹1.5 lakh) |
| GST Returns (if registered) | GSTR-1 / GSTR-3B | Monthly or quarterly (QRMP) | GST Portal | Late fee per day + 18% p.a. interest |
| TDS Returns (if applicable) | Form 24Q / 26Q | Quarterly (31 Jul / 31 Oct / 31 Jan / 31 May) | TRACES / Income Tax Portal | ₹200/day, capped at the TDS amount |
| Month / Date | Compliance Due |
|---|---|
| April - May | Books of account finalised; Form 11 (Annual Return) due by 30 May |
| 31 July | ITR-5 due for LLPs not subject to tax audit or LLP Act statutory audit |
| 30 September | DIR-3 KYC deadline for all designated partners holding a DPIN/DIN |
| 30 October | Form 8 (Statement of Accounts & Solvency) due |
| 31 October | ITR-5 due for LLPs subject to tax audit or LLP Act statutory audit; Q2 TDS return (Form 24Q/26Q) due |
| Every Month / Quarter | GSTR-1 due by the 11th (monthly) or 13th (QRMP quarterly); GSTR-3B due by the 20th/22nd/24th |
| Quarterly | TDS returns (Form 24Q/26Q) due by 31 Jul, 31 Oct, 31 Jan, and 31 May |
Form 11 is the LLP's Annual Return, filed under Rule 25 of the LLP Rules, 2009 read with Section 35 of the LLP Act, 2008. It is due within 60 days of the close of the financial year — by 30 May each year — regardless of whether the LLP carried on any business during the year.
The form captures the LLP's registered details, the total number of partners and designated partners, a summary of partners' contribution, and details of any body corporate acting as a partner. It must be digitally signed by at least one designated partner, and additionally certified by a practising Company Secretary once the LLP's turnover exceeds ₹5 crore or its contribution exceeds ₹50 lakh.
| Contribution Slab | RoC Fee (Form 11) |
|---|---|
| Up to ₹1,00,000 | ₹50 |
| ₹1,00,001 - ₹5,00,000 | ₹100 |
| ₹5,00,001 - ₹10,00,000 | ₹150 |
| ₹10,00,001 - ₹25,00,000 | ₹200 |
| ₹25,00,001 - ₹1,00,00,000 | ₹400 |
| Above ₹1,00,00,000 | ₹600 |
Form 8 is filed under Rule 24 of the LLP Rules, 2009, and is due by 30 October each year. It records the LLP's financial position for the year and its ability to pay debts as they fall due in the ordinary course of business.
The form is divided into two parts. Part A is a solvency declaration by the designated partners, confirming the LLP can meet its liabilities as they fall due. Part B contains the LLP's Statement of Assets & Liabilities and Statement of Income & Expenditure for the year — in effect, its balance sheet and profit & loss account.
Form 8 must be digitally signed by at least 2 designated partners, and — unlike Form 11, where certification is threshold-based — mandatorily certified by a practising Chartered Accountant, Company Secretary, or Cost Accountant for every LLP, regardless of size or turnover.
| Filing | Government Fee (On Time) | Late Penalty | 6-Month Late Cost | 1-Year Late Cost |
|---|---|---|---|---|
| Form 11 | ₹50 - ₹600 | Graded additional fee, no upper cap (see table below) | Multiplier-based, up to 20x normal fee | Multiplier-based, up to 30x normal fee |
| Form 8 | ₹50 - ₹600 | Graded additional fee, no upper cap (see table below) | Multiplier-based, up to 20x normal fee | Multiplier-based, up to 30x normal fee |
| DIR-3 KYC | Free (on time) | ₹5,000 flat + DPIN/DIN deactivation | ₹5,000 (one-time) | ₹5,000 (one-time) |
| ITR-5 | Nil | Late fee under Section 234F (₹1,000 - ₹5,000) + interest | Up to ₹5,000 + interest | Up to ₹5,000 + interest |
| Tax Audit (if applicable) | Nil | Penalty under Section 271B | Lower of 0.5% of turnover or ₹1,50,000 | Lower of 0.5% of turnover or ₹1,50,000 |
| GST Returns | Nil | Late fee per day + 18% p.a. interest | Varies by turnover | Varies by turnover |
| Period of Delay | Additional Fee (Regular LLP) | Additional Fee (Small LLP) |
|---|---|---|
| Up to 15 days | 1 time of normal fee | 1 time of normal fee |
| More than 15 days, up to 30 days | 4 times of normal fee | 2 times of normal fee |
| More than 30 days, up to 60 days | 8 times of normal fee | 4 times of normal fee |
| More than 60 days, up to 90 days | 12 times of normal fee | 6 times of normal fee |
| More than 90 days, up to 180 days | 20 times of normal fee | 10 times of normal fee |
| More than 180 days | 30 times of normal fee | 15 times of normal fee |
| Contribution Slab | Government Fee (per form) |
|---|---|
| Up to ₹1,00,000 | ₹50 |
| ₹1,00,001 - ₹5,00,000 | ₹100 |
| ₹5,00,001 - ₹10,00,000 | ₹150 |
| ₹10,00,001 - ₹25,00,000 | ₹200 |
| ₹25,00,001 - ₹1,00,00,000 | ₹400 |
| Above ₹1,00,00,000 | ₹600 |
| Plan | Price | Best For |
|---|---|---|
| Basic (Form 11 only) | ₹3,499 + govt fees | LLPs that only need the Annual Return filed on time |
| Standard (Form 11 + Form 8 + ITR-5 + DIR-3 KYC) | ₹5,999 + govt fees | Most active LLPs needing the full core annual filing set |
| Pro (Full compliance + statutory registers + CS advisory) | ₹8,999 + govt fees | LLPs wanting dedicated advisory and priority support |
| Scenario | Government Fees | ComplianceBharo Fee | Approx. Total |
|---|---|---|---|
| Small LLP, no statutory audit (contribution ≤ ₹25L, turnover ≤ ₹40L) | ₹100 - ₹400 (Form 11 + Form 8) | ₹3,499 - ₹5,999 | ≈ ₹3,600 - ₹6,400 |
| Medium LLP, no statutory audit (above Small LLP limits, turnover ≤ ₹5 crore) | ₹200 - ₹600 (Form 11 + Form 8) | ₹5,999 | ≈ ₹6,200 - ₹6,600 |
| LLP with statutory audit (contribution > ₹25L or turnover > ₹40L) | ₹400 - ₹800 (Form 11 + Form 8), plus a separate CA audit fee | ₹5,999 - ₹8,999 | ≈ ₹6,400 - ₹9,800 + audit fee |
| LLP with GST + TDS + tax audit (turnover > ₹5 crore) | ₹400 - ₹800 (Form 11 + Form 8) | ₹8,999 | ≈ ₹9,400 - ₹9,800 + GST/TDS & audit fees |
Gather bank statements, sales/purchase records, the LLP Agreement, and last year's Form 8/Form 11 SRN receipts to begin finalising the year's accounts.
Draft the Statement of Assets & Liabilities and Statement of Income & Expenditure that will form the basis of Form 8's Part B disclosures.
Complete annual KYC verification for every designated partner holding a DPIN/DIN on the MCA21 portal, before the 30 September deadline.
Submit the Annual Return on the MCA21 portal by 30 May, digitally signed by a designated partner (and CS-certified if turnover/contribution thresholds are crossed).
Submit the Statement of Accounts & Solvency on the MCA21 portal by 30 October, signed by at least 2 designated partners and certified by a practising CA, CS, or Cost Accountant.
File the LLP's income tax return on the Income Tax e-filing portal by 31 July (no audit) or 31 October (audit applicable).
If GST-registered, continue monthly or quarterly GSTR-1 and GSTR-3B filings on the GST portal, reconciled against the year's Form 8 disclosures.
Not every LLP needs a statutory audit. An LLP qualifies as a 'Small LLP' — and is exempt from mandatory audit — only if it satisfies both conditions simultaneously: total contribution not exceeding ₹25 lakh, and annual turnover not exceeding ₹40 lakh in the immediately preceding financial year.
The moment either threshold is crossed — contribution above ₹25 lakh or turnover above ₹40 lakh — a statutory audit under the LLP Act becomes mandatory, conducted by a practising Chartered Accountant, regardless of whether the other threshold remains within limits.
Separately, a tax audit under Section 44AB of the Income Tax Act applies once business turnover exceeds ₹5 crore in a financial year (extended to ₹10 crore where cash transactions are 5% or less of total transactions) — this is a distinct requirement, assessed independently of the LLP Act's own audit threshold.
| Condition | Audit Requirement |
|---|---|
| Contribution ≤ ₹25 lakh AND Turnover ≤ ₹40 lakh | Qualifies as a Small LLP — statutory audit under the LLP Act is not mandatory |
| Contribution > ₹25 lakh OR Turnover > ₹40 lakh | Statutory audit under the LLP Act becomes mandatory, regardless of the other threshold |
| Turnover > ₹5 crore (or > ₹10 crore with ≤5% cash transactions) | Tax audit under Section 44AB of the Income Tax Act also becomes mandatory, in addition to any LLP Act audit requirement |
| Aspect | LLP | Private Limited Company |
|---|---|---|
| Governing Act | LLP Act, 2008 | Companies Act, 2013 |
| Annual Forms Count | 2 core forms (Form 11, Form 8) | 2 core forms (AOC-4, MGT-7/MGT-7A) plus ADT-1, DPT-3, and MSME Form I |
| Board Meetings | Not required | Minimum 4 per year, gap ≤ 120 days (Section 173) |
| AGM | Not required | Mandatory, on or before 30 September (Section 96) |
| Statutory Registers | Not mandated in the same form as companies | Multiple statutory registers mandatory (members, directors, charges, etc.) |
| Audit Threshold | Only if contribution > ₹25L or turnover > ₹40L | Mandatory regardless of turnover |
| Late Filing Penalty Structure | Graded multiplier (1x-30x of normal fee), no upper ceiling (Section 69) | Flat ₹100/day per form, no upper cap |
| DIR-3 KYC Scope | Only designated partners holding a DPIN/DIN | Every director holding a DIN |
| Approx. Compliance Cost | ₹1,999 - ₹8,999 + govt fees | ₹2,999 - ₹7,999 + govt fees |
| Complexity | Lower — fewer forms, no meeting/AGM formalities | Higher — meetings, AGM, registers, and more forms |
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