Every LLP files two forms each year, even if it did no business at all. For FY 2025-26, Form 11 was due on 30 May 2026 and Form 8 on 30 October 2026. The MCA's 2026 relief for company filings (AOC-4 and MGT-7) does not extend to LLPs, so any LLP that has not filed is already paying additional fee.
| Form 11 | Form 8 | |
|---|---|---|
| What it is | Annual return: partners, contribution, changes in the year | Statement of account and solvency |
| Due date | Within 60 days of year-end: 30 May | Within 30 days of the end of six months after year-end: 30 October |
| FY 2025-26 | 30 May 2026 | 30 October 2026 |
| Signed by | A designated partner, certified by a CS in practice where contribution exceeds ₹50 lakh or turnover exceeds ₹5 crore | Two designated partners, certified by a CA, CS or CMA in practice |
Does your LLP need an audit?
Under Rule 24(8) of the LLP Rules, an LLP is exempt from audit if its turnover does not exceed ₹40 lakh or its partners' contribution does not exceed ₹25 lakh. In practice, most professionals get the accounts audited once either limit is crossed, because the wording of the rule is read in different ways. If you cross only one limit, talk to us before deciding. Without an audit, the designated partners certify the accounts and still file Form 8. Tax audit under the Income-tax Act is a separate test with its own turnover limits.
How the late fee works
- Since April 2022, the LLP late fee is no longer a flat ₹100 a day. It is a multiple of the normal fee, which ranges from ₹50 to ₹600 depending on contribution.
- The multiple rises with the delay, from one times the normal fee for a delay of up to 15 days to many times the fee after six months.
- A small LLP pays lower multiples than other LLPs.
- After a year of delay, a daily amount is added on top. An LLP that ignores both forms for a few years can face a bill in the tens of thousands, plus penalties on the LLP and its designated partners.
Other risks of not filing
- Penalties under Sections 34 and 35 of the LLP Act on the LLP and each designated partner.
- The Registrar can strike off an LLP that has not carried on business and not filed for a long time.
- Banks ask for current MCA filings when opening accounts or sanctioning limits.
What to do if you have missed them
- File Form 11 first if it is pending. It is the older default and its fee is growing faster.
- Finalise and sign the FY 2025-26 accounts, get them audited if required, and file Form 8.
- File the LLP's income-tax return. For audited LLPs the AY 2026-27 date was extended to 21 November 2026.
- If several years are pending, file them in order, oldest first.
Frequently asked questions
What is the due date of LLP Form 11 for FY 2025-26?
30 May 2026, within 60 days of the end of the financial year.
What is the due date of LLP Form 8 for FY 2025-26?
30 October 2026. No extension was announced for LLP forms in 2026.
Is the late fee for LLP forms still ₹100 per day?
No. Since April 2022 the additional fee is a multiple of the normal filing fee that rises with the delay, with lower multiples for small LLPs and a daily amount added after one year.
Is audit compulsory for an LLP?
An LLP whose turnover does not exceed ₹40 lakh or whose contribution does not exceed ₹25 lakh is exempt under Rule 24(8). Most professionals advise an audit once either limit is crossed. Without an audit, the designated partners certify the accounts.
Does an LLP with no business need to file Form 8 and Form 11?
Yes. Both forms are due every year, even with nil transactions, until the LLP is closed.
How Vitt-Marg helps
We handle ROC, cost audit and income-tax compliance for companies and LLPs across Noida, Greater Noida, Ghaziabad and Delhi NCR. Send us your CIN or LLPIN and we will tell you what is pending, what it will cost, and file it before the next deadline.
General information, current as of 4 November 2026, not advice for a specific case. Due dates and fees change with MCA and CBDT notifications. Check with us before acting on it.