LLP Form 8 & Form 11: Due Dates, Late Fees and Checklist for FY 2025-26

Form 8 and Form 11 at a glance

Both forms are filed online on the MCA portal. They are separate from the LLP's income tax return (ITR-5), which goes to the Income Tax Department.

Deadlines for FY 2025-26

Two rules that catch partners out:

• Missed Form 11 in May? File it now. The late fee grows with each slab of delay, so filing it alongside Form 8 this month costs far less than leaving it to next year.
• Check for extensions. The MCA sometimes extends dates or relaxes fees by general circular. At the time of writing no general extension had been announced for FY 2025-26, so plan for the dates above.

Late fees and penalties

There are two separate costs for filing late.

1. The additional fee, charged on the MCA portal. Since 1 April 2022, the late fee for Form 8 and Form 11 is a multiple of the normal filing fee. The multiple depends on how late the form is and whether the LLP is a small LLP. The older rule of a flat ₹100 per day, still quoted on many websites, no longer applies.

The normal fee for each form depends on the LLP's total contribution:

A small LLP is one with contribution of up to ₹25 lakh and turnover of up to ₹40 lakh in the previous year. It must meet both limits.

Example: a small LLP with ₹2 lakh contribution files Form 8 45 days late. The normal fee is ₹100 and the additional fee is 4 × ₹100 = ₹400, so it pays ₹500 for that form. If the same LLP files its Form 11 (due 30 May 2026) in mid-October, about 137 days late, the additional fee for that form is 10 × ₹100 = ₹1,000.

2. Penalties under the LLP Act, imposed by the ROC. These are separate from the portal fee and apply if the Registrar takes action.

An LLP that stops filing altogether can also be struck off by the Registrar, and the partners stay liable for the fees and penalties that built up.

Does your LLP need an audit?

An LLP's accounts must be audited by a practising chartered accountant if, in the financial year, either of these is true:

• its turnover is above ₹40 lakh, or
• its partners' contribution is above ₹25 lakh.

If neither applies, the accounts do not need a statutory audit, but Form 8 must still be signed by two designated partners and certified by a practising professional. A separate tax audit under the Income Tax Act may still apply if the LLP crosses those limits.

Documents checklist

Collect these before you start. Most resubmissions come from a missing attachment or a figure that doesn't match the signed accounts.

For Form 11

• ✓ LLPIN, registered office address and email ID of the LLP
• ✓ Names, DPIN/DIN and contribution of every partner and designated partner as on 31 March 2026
• ✓ Details of partners who joined or left during the year
• ✓ Total obligation of contribution and the amount actually received
• ✓ Details of other LLPs and companies in which partners are partners or directors
• ✓ Details of any penalty imposed or offence compounded during the year
• ✓ Certificate from a practising company secretary, if contribution is above ₹50 lakh or turnover is above ₹5 crore

For Form 8

• ✓ Statement of assets and liabilities as on 31 March 2026
• ✓ Statement of income and expenditure for FY 2025-26
• ✓ Statement of solvency, confirming the LLP can pay its debts as they fall due
• ✓ Auditor's report, if the LLP needed an audit
• ✓ Details of any charges (secured loans) created, modified or satisfied
• ✓ Turnover and contribution figures that match the signed accounts

For both: valid digital signatures (DSC) of two designated partners, active DIR-3 KYC for each designated partner, and the DSC of the practising professional who certifies the form.

How to file, step by step

1. Close the books for FY 2025-26. Prepare the statement of account and the income and expenditure statement.
2. Get the accounts audited, if turnover is above ₹40 lakh or contribution is above ₹25 lakh.
3. Check the designated partners. Their DSCs must be valid and their DIR-3 KYC must be active, or they cannot sign.
4. File Form 11 first, if it is still pending. Fill in partner and contribution details as on 31 March 2026 and attach the required lists.
5. Fill in Form 8. Complete Part A (solvency) and Part B (accounts), matching every figure to the signed statements.
6. Attach the documents, including the auditor's report if applicable.
7. Get each form certified by the practising professional and signed with two designated partners' DSCs.
8. Upload and pay the fee on the MCA portal, including any additional fee for delay. Save the SRN (service request number).
9. Track the SRN until the Registrar approves the form. If it is marked for resubmission, correct it within the time given.
10. File ITR-5 with the Income Tax Department by its own due date.

You can file these forms yourself on mca.gov.in. Many partners prefer a CA or CS to prepare and certify them, because a mismatch between the forms and the accounts is the most common reason for resubmission.

Common mistakes to avoid

• Thinking a dormant LLP doesn't file. An LLP with no business still files Form 8 and Form 11 every year.
• Leaving Form 11 for later. If the May deadline was missed, the fee keeps moving into higher slabs. File it now with Form 8.
• Relying on the old ₹100-per-day rule. The portal now charges a multiple of the normal fee. Work out the actual amount before you budget.
• Inactive DIR-3 KYC. A designated partner whose KYC is deactivated cannot sign. Fix this before the filing window.
• Expired DSCs. Renew digital signatures before you start, not on the last day.
• Skipping the audit. Crossing ₹40 lakh turnover or ₹25 lakh contribution means the accounts must be audited before Form 8 is filed.
• Waiting for the last week. The MCA portal slows down sharply in late October. File at least a week early.

Frequently asked questions

My LLP had no business this year. Do we still need to file? Yes. Every registered LLP files Form 8 and Form 11 each year, even with zero turnover.

What is the due date for LLP Form 8 for FY 2025-26? 30 October 2026, which is 30 days after the end of six months from the close of the financial year.

We missed Form 11 in May. What should we do? File it as soon as possible. The additional fee is a multiple of the normal fee and rises with each slab of delay, so filing now keeps it low.

Is the late fee still ₹100 per day? Not on the MCA portal. Since 1 April 2022 the additional fee is a multiple of the normal fee, from 1 time up to 15 times for small LLPs and 30 times for other LLPs, plus a daily amount after 360 days. Separately, the ROC can impose a penalty of ₹100 per day under the LLP Act, up to ₹1 lakh on the LLP and ₹50,000 on each designated partner.

Does every LLP need an audit? No. An audit is required only if turnover is above ₹40 lakh or contribution is above ₹25 lakh.

Who signs Form 8 and Form 11? Two designated partners sign both forms. Form 8 is certified by a practising CA, CS or cost accountant. Form 11 needs a practising company secretary's certificate only if contribution is above ₹50 lakh or turnover is above ₹5 crore.

Can I file the forms myself? Yes, on the MCA portal at mca.gov.in. The forms must still be signed by two designated partners and, where required, certified by a practising professional.