LLP Annual Compliance Checklist 2026 — Forms, Fees, Penalties
LLP annual compliance checklist 2026 — Form 8, Form 11, ITR, GST, TDS. Penalty for late filing. Calendar + cost.
A Limited Liability Partnership (LLP) has a simpler compliance regime than a Pvt Ltd, but it is not zero. In this guide, we cover all the annual compliance requirements for LLPs in 2026 — Forms 8 + 11, ITR, GST, TDS, and penalties for non-compliance.
LLP-Specific Compliance
1. File Form 11 (Annual Return)
Every LLP must file Form 11 (Annual Return) with the ROC. Includes: partner details, contribution, profit-sharing, transactions with related parties. Due: 30 May of the next FY. Penalty for late filing: ₹100/day.
2. File Form 8 (Statement of Account & Solvency)
Every LLP must file Form 8 (Statement of Account & Solvency) with the ROC. Includes: P&L, Balance Sheet, partner capital + current accounts, solvency declaration. Due: 30 October of the next FY (for audit) or 30 May (for non-audit). Penalty for late filing: ₹100/day.
3. Maintain Books of Accounts
Every LLP must maintain proper books of accounts at the registered office. Books must be preserved for 8 years.
Audit Requirements
LLP audit is mandatory only if:
- Turnover exceeds ₹40L in a financial year, OR
- Capital contribution exceeds ₹25L
If neither threshold is crossed, audit is not mandatory. But the LLP must still file Form 8 with a declaration that audit is not applicable.
Income Tax Compliance
4. Tax Audit (Section 44AB)
Tax audit is mandatory if turnover > ₹40L (for business) or ₹1Cr (for profession / 44ADA). Form 3CB + 3CD. Due: 30 September of the assessment year.
5. ITR-5 (Income Tax Return)
LLP files ITR-5. Due: 31 October (audit) or 31 July (non-audit).
6. TDS + TCS Returns
Same as companies — quarterly TDS (24Q, 26Q, 27Q) and TCS (27EQ).
GST Compliance
- GSTR-1 (outward supplies) — 11th of next month
- GSTR-3B (summary + tax payment) — 20th of next month
- GSTR-9 (annual return) — 31 December of next FY
- GSTR-9C (reconciliation, if turnover > ₹5 Cr) — 31 December of next FY
Other Compliance
- EPF + ESI monthly returns (if applicable)
- Professional Tax (state-wise)
- MSME / Udyam registration
- Shop & Establishment License (state-wise)
- Trademark / FSSAI / IEC (if applicable)
LLP Annual Compliance Calendar
| Month | Compliance | Due Date |
|---|---|---|
| April | TDS Q4 filing | 31 May |
| May | Form 11 (Annual Return) | 30 May |
| July | ITR (non-audit), TDS Q1 | 31 July |
| September | Tax audit | 30 September |
| October | Form 8 (Statement), ITR (audit), TDS Q2 | 30 October / 31 October |
| December | GSTR-9, GSTR-9C | 31 December |
| January | TDS Q3 | 31 January |
| March | Year-end planning | 31 March |
Penalty for Non-Compliance
| Compliance | Penalty for Late Filing |
|---|---|
| Form 11 | ₹100/day |
| Form 8 | ₹100/day |
| ITR | ₹5,000/month under 234F |
| TDS return | ₹200/day under 234E |
| GSTR-3B | ₹50/day (₹100 total) + 18% interest |
| Tax audit | 0.5% of turnover OR ₹1.5L |
Cost of LLP Annual Compliance
| Service | Cost |
|---|---|
| Form 11 (Annual Return) | From ₹1,499 |
| Form 8 (Statement of Account) | From ₹2,499 |
| Statutory audit (if required) | ₹8,000-₹20,000 |
| Tax audit (if required) | ₹9,999-₹15,000 |
| ITR filing | From ₹2,999 |
| TDS return (quarterly) | From ₹2,499/quarter |
| Our LLP annual compliance package | From ₹7,999/year (without audit) |
Frequently Asked Questions
Q: Is LLP audit mandatory every year?
A: No. Only if turnover > ₹40L or capital > ₹25L. Otherwise, audit is not mandatory. But you must still file Form 8 with a declaration.
Q: Can a dormant LLP skip compliance?
A: Yes. If your LLP has no transactions in a year, you can apply for dormant status (Form 24) with the ROC. While dormant, you can skip most compliance. But you must file Form 11 + Form 8 every year.
Q: What is the difference between LLP Form 8 and Pvt Ltd AOC-4?
A: Both are financial statements filed with the ROC. AOC-4 (Pvt Ltd) is more detailed — includes cash flow + Schedule III + CARO. Form 8 (LLP) is simpler — includes P&L + Balance Sheet + solvency.