Overview
Every LLP must file an Annual Return in Form 11 within 60 days of the end of the financial year (by 30 May), and a Statement of Account & Solvency in Form 8 within 30 days of the end of six months from the end of the financial year (by 30 October). The accounts must be audited if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. These filings are required even when the LLP had no business.
Key LLP Compliances
| Compliance | Due date | Notes |
|---|---|---|
| Form 11: Annual Return | 30 May | Partner and contribution details |
| Form 8: Statement of Account & Solvency | 30 October | Signed by designated partners and certified by a practising professional |
| Audit of accounts | Before Form 8 | Mandatory above the thresholds |
| Designated partner KYC | As notified by the MCA | |
| Form 3: changes to the LLP Agreement | Within 30 days of the change | |
| Form 4: admission or cessation of partners | Within 30 days | |
| Form 15: change of registered office | Within 30 days | |
| Maintenance of books of account | Continuous | At the registered office |
| Significant beneficial ownership (LLP BEN-2) | Event-based | Under the LLP (SBO) Rules, 2023 |
| Register of partners (Form 4D) | Continuous | Under the 2023 amendment rules |
Who Needs This Service?
Every registered LLP, including those with nil activity, until it is struck off.
LLP Annual Compliance in Chennai / Tamil Nadu
LLPs in Tamil Nadu file with ROC Chennai or ROC Coimbatore. Stamp duty on amendments to the LLP Agreement is payable at Tamil Nadu rates.
Benefits
Timely filing avoids additional fees of ₹100 per day per form, which are not capped in the same way as company forms, and keeps the designated partners’ DPIN status active. Professional support keeps the Form 8 certification, the partner changes and the LLP Agreement records consistent.
LLP and Company Annual Filings Compared
LLP filings follow a different pattern from company filings.
| Filing | LLP | Company |
|---|---|---|
| Annual return | Form 11 | MGT-7 |
| Financial filing | Form 8, statement of account and solvency | AOC-4 |
| Audit | Only above prescribed turnover or contribution | Always required |
| Late fee | Additional fee for each day of delay | Additional fee for each day of delay |
Designated Partner Duties in Annual Compliance
Designated partners are the people responsible for filings.
| Duty | Why it matters |
|---|---|
| Sign and certify annual forms | Forms must be signed with DSC |
| Keep DPIN KYC current | Inactive DPIN can block filings |
| Maintain books of account | Needed to prepare Form 8 |
| Report changes within the time allowed | Prevents penalties and mismatched records |
Documents Required
These include the statement of account and solvency (the balance sheet and income statement), the audit report where applicable, the partner and contribution details, and the LLP Agreement and its amendments.
How KVA Handles LLP Annual Compliance
Karthick Vijayakumar & Associates, Company Secretaries, supports you through each stage with a single point of contact and a clear record of what has been done.
| Step | Stage | What KVA does |
|---|---|---|
| 1 | Requirement review | We understand your entity, objective and timeline, and confirm what LLP Annual Compliance involves for your specific facts. |
| 2 | Document checklist | You receive a clear list of documents, particulars and approvals needed, with gaps flagged early. |
| 3 | Preparation and filing | Our team prepares, reviews and files the required forms and records, and tracks each acknowledgement. |
| 4 | Completion and follow-up | We hand over final records and explain the compliance that follows, so nothing is missed afterwards. |
Fees and Charges
MCA fees are linked to contribution. Additional fees apply for delay. Professional fees are available on enquiry.
Why Karthick Vijayakumar & Associates
Work is handled by company secretaries who deal with statutory filings and governance every day.
Timelines for LLP Annual Compliance are tracked so that approvals and filings do not slip.
Plain-language updates at each stage, with no guesswork about what is pending.
Organised, decision-ready documentation that supports audits, banks and future filings.
Frequently Asked Questions
30 May each year, for the preceding financial year.
30 October each year.
No. It is mandatory only where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
₹100 per day of delay for each form.
Yes. Nil returns must still be filed until the LLP is struck off.
Two designated partners sign it, and it is certified by a practising CA, CS or CMA.
An LLP whose contribution and turnover are within the limits notified under Section 2(1)(ta). Small LLPs attract lower fees and penalties.
Additional fees accrue, penalties may be imposed, and the Registrar may strike off the LLP.
Yes. Form 4 must be filed within 30 days, and Form 3 must be filed if the LLP Agreement changes.
No. The LLP Act does not require an AGM, although the LLP Agreement may provide for partner meetings.
Yes. An LLP files its income-tax return separately, and a tax audit where applicable, under the income-tax law.
An LLP’s financial year ends on 31 March. It cannot freely choose a different year-end.
Form 8 (Statement of Account and Solvency) and Form 11 (Annual Return), each filed with the Registrar of Companies within the prescribed due dates.
Form 8 is due within thirty days from the end of six months of the financial year, which for a March year-end is generally 30 October.
A fixed additional fee is payable for each day of delay, with no upper limit, which makes prolonged default costly. The LLP and its designated partners may also face penalties.
Yes. An LLP must file Form 11 every year irrespective of turnover, activity or profit, as long as it exists on the register.
Designated partners must complete the DIR-3 KYC for their DPIN each year to keep it active, in the same way as company directors.
Yes. The Registrar may initiate strike-off of an LLP that fails to file statutory returns for a period of time and appears to be not carrying on business.
Yes. Any change to the LLP Agreement must be filed in Form 3 within thirty days of the change, along with the revised agreement.
Form 4 is used to notify changes in partners and designated partners, including appointments, resignations and the consent of the incoming partner.
Need Help With LLP Annual Filings?
Contact Karthick Vijayakumar & Associates to review your LLP’s filing status and upcoming due dates.
Contact UsSpeak with Karthick Vijayakumar & Associates
Third Floor, New No. 599, Old No. 230, Konnur High Road, Ayanavaram, Chennai, Tamil Nadu, 600023, India
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