LLP Annual Compliance Checklist 2026 — Form 8, Form 11, ITR-5, Due Dates, Late Fees

Every LLP must file Form 11 (annual return) by 30 May and Form 8 (Statement of Account and Solvency) by 30 October each year, even with nil turnover, plus its income-tax return in ITR-5. For FY 2025-26 the next ROC deadline is Form 8 on 30 October 2026, and a late form costs a multiple of the normal fee that rises with the delay, not ₹100 a day.

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 — as the position stands in October 2026.

LLP annual compliance checklist at a glance (FY 2025-26)

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. Late filing: an additional fee that is a multiple of the normal fee, rising with the delay (since 1 April 2022).

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 after the end of the financial year, for every LLP. Late filing: an additional fee that is a multiple of the normal fee, rising with the delay (since 1 April 2022).

3. Maintain Books of Accounts

Every LLP must maintain proper books of accounts at the registered office. Books must be preserved for 8 years.

First year of a new LLP: the 30 September rule

Under Section 2(1)(l) of the LLP Act, an LLP's financial year runs from 1 April to 31 March, but an LLP incorporated after 30 September may end its first financial year on 31 March of the following year. That moves its first Form 11 and Form 8, not its tax return.

Partner changes are event-based, not annual: Section 25(2) requires notice to the Registrar within 30 days when a person becomes or ceases to be a partner, filed in Form 4.

Audit Requirements

Under Rule 24(8) of the LLP Rules, 2009, an LLP need not have its accounts audited if its turnover does not exceed ₹40 lakh, or its contribution does not exceed ₹25 lakh, in the year. So the LLP Act audit is mandatory only when both limits are crossed:

• Turnover exceeds ₹40 lakh in the financial year, AND
• Contribution exceeds ₹25 lakh

If either limit is not crossed, the audit is not mandatory under the LLP Act, but the LLP must still file Form 8 with its accounts. Separately, Form 8 must be certified by a practising professional where contribution exceeds ₹50 lakh or turnover exceeds ₹5 crore.

Income Tax Compliance

4. Tax Audit (Section 44AB)

The tax audit is a separate test from the LLP Act audit. For FY 2025-26 (1961 Act), it applies to a business whose turnover exceeds ₹1 crore, or ₹10 crore where cash receipts and cash payments are each no more than 5% of the total, and to a profession whose gross receipts exceed ₹50 lakh. The report is in Form 3CB + 3CD. For AY 2026-27 the CBDT extended its due date to 21 October 2026 (Circular 07/2026).

5. ITR-5 (Income Tax Return)

LLP files ITR-5. Due: 31 August (non-audit) or 31 October (audit, including an LLP audited under the LLP Act). For AY 2026-27 the CBDT has extended the audit-case date to 21 November 2026.

6. TDS + TCS Returns

Same as companies — quarterly TDS and TCS statements. From tax year 2026-27 they are filed on the new Forms 138, 140, 144 and 143 (earlier 24Q, 26Q, 27Q and 27EQ); see our TDS return filing guide. Since 1 April 2025 an LLP must also deduct 10% TDS on salary, remuneration, commission, bonus or interest paid or credited to a partner once the total for that partner exceeds ₹20,000 in the year (Section 393(3), old 194T). Our partner remuneration calculator helps size the payment.

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)
• DIR-3 KYC of each designated partner, now once every three financial years (see our director DIN and KYC guide)
• Form 3 within 30 days of any change in the LLP agreement, and Form 4 for partner changes — see partner change in an LLP

LLP Annual Compliance Calendar

Penalty for Non-Compliance

LLP late fee for Form 8 and Form 11 (since 1 April 2022)

The flat ₹100 a day that many guides still quote ended on 31 March 2022. From 1 April 2022 (G.S.R. 109(E), 11 February 2022) the additional fee is a multiple of the normal filing fee:

Common LLP compliance mistakes

• Skipping Form 8 and Form 11 because the LLP had no business. Both are due regardless of turnover.
• Treating the LLP audit as applying when only one limit is crossed. Rule 24(8) needs both turnover above ₹40 lakh and contribution above ₹25 lakh.
• Assuming the tax audit and the LLP Act audit are the same test. They have different limits.
• Not obtaining a TAN before paying partner remuneration or interest above ₹20,000 a year.
• Waiting for an amnesty. CCFS-2026 (closed 15 September 2026) applied to companies, not LLPs.

Cost of LLP Annual Compliance

Our fees exclude GST. If the LLP has stopped trading and is behind on filings, compare the cost of catching up with closing the LLP.

Frequently Asked Questions