LLP Annual Compliance Filing FY 2024‑25
(Online filing of Form 11, Form 8 & ITR)File ROC & Income‑Tax returns online before its due date. Every LLP in India must submit Form 11 (Annual Return) within 60 days of year‑end – due 30 May, file Income‑Tax Return by due 31 July and submit Form 8 (Statement of Account & Solvency) on or before 30 October. We have already helped 12 000+ LLPs stay compliant. The Form 11 due date 2025 is 30th May 2025
Setindiabiz is Trusted By Leading Brands
Content Reviewed By: Sanjeev Kumar | in
LLP Annual Compliance - Everything You Need To Know
A Limited Liability Partnership (LLP) is a legal entity regulated under the LLP Act 2008. LLPs are, therefore, required to file annual returns to the Registrar of Companies (ROC) after the end of every financial year. The LLP must also file an Income Tax Return (ITR) for the LLP under the Income Tax Act on or before the due dates. Setindiabiz offers services to file the LLP Annual Returns at a reasonable charge and ensure accurate and timely filing. Our compliance advisors are readily available to assist you with your questions.
Cost of LLP Annual Compliance
(Form small LLP upto 10 Lakhs Turnover)
LLP Form 11+++
LLP Annual Return (ROC)
Service Inclusion- Expert Consultation
- Preparation of Form 11
- Form 11 Filing with ROC
- Complete Online Process
- Last date: 30 May
LLP ITR
LLP Income Tax Return (ITR)
Service Inclusion- Mandatory LLP ITR Filing
- Computation of tax liability
- Preparation of ITR
- Filing of the LLP ITR
- Last date: 31 July
LLP Form 8???
Financial Statement Filing
Service Inclusion- Drafting of Solvency Declaration
- Preparation of Form 8
- Filing of LLP Form 8
- Complete Online Process
- Last date: 30 October
LLP Form 11+++
₹1999/-LLP Annual Return (ROC)
Service Inclusion- Expert Consultation
- Preparation of Form 11
- Form 11 Filing with ROC
- Complete Online Process
- Last date: 30 May
Due Dates of LLP Annual Return & IT
For FY 2024‑25, every LLP must clear three statutory checkpoints: file its Income‑Tax Return by 31 July 2025, upload the ROC Form 11 Annual Return by 30 May 2025, and submit the audited Form 8 Statement of Account & Solvency by 30 October 2025. Missing any of these cut‑offs triggers a late fee of ₹100 per day (uncapped) under the LLP Act and invites income‑tax interest and penalty exposure. Designated partners should schedule filings well ahead of portal‑rush periods to avoid last‑minute server slowdowns and ensure seamless, penalty‑free compliance.
Due Date for the LLP Annual Return (FY 2024-25)
| No | Name of Return | Due Date for FY 2024-25 | Incorporated on or Before 30th September 2024 | Incorporated on or After 1st October 2024 |
|---|---|---|---|---|
| 1 | Form -11 | 30 May 2025 | Mandatory | Optional |
| 2 | Income Tax Return | 31 July 2025 | Mandatory | Mandatory |
| 3 | Form -8 | 30 October 2025 | Mandatory | Optional |
Note: In addition to the common compliances mentioned above, an LLP may also need to get its books audited under the LLP Act, Income Tax Act, or GST Laws. The audit requirement depends on factors like the LLP's capital, annual turnover, and nature of business. We recommend reaching out to us for a free consultation!
Step-Wise Process of LLP Annual Return Filing
The annual return filing for the LLP is mandatory for every LLP incorporated during the previous financial year. For instance, the LLP incorporated on or before 31 March 2025 is required to file its annual returns after 31st March 2025 within the prescribed due dates. Team setindiabiz is here to assist. The following are the steps required to file the annual return for the LLP.
Step - 1
Determine ROC Returns Applicability
Annual compliance of the LLP comprises filing the ITR for the LLP and the ROC Returns in the prescribed Form 11 and Form 8 on or before its due date of filing. The ITR Filing is, though, applicable for all the LLPs that were incorporated on or before the 31st of March 2025. However, to determine the applicability of the ROC Annual Return, the date of incorporation must be referred to. Please note that if the LLP is incorporated on or after the 1st of October during the last financial year, filing the ROC Return would be optional for the first financial year.
Step - 2
Verify Validity Of Designated Partners' Digital Signatures
The LLP's annual returns are filed with digital authentication using one digital signature of the designated partners. Therefore, it is strongly advisable to check the validity of the digital signature well before the due date to ensure timely filing. Click Renew the Digital Signature to place an online order. The digital signature is required for filing the LLP ITR and ROC Form 11 & 8.
Step - 3
Prepare the financial statement of the LLP
Accounting & preparation of the LLP financial statement is a prerequisite to filing the LLP ITR or ROC annual returns. You may avail of our Virtual CFO Services for comprehensive accounting and tax filing for your LLP. The first step should be to obtain a bank statement and identify the transaction to record it in the accounting software. Our experienced team of accountants can help you do accounting and prepare the financial statement for your LLP.
Step - 4
Statutory Audit of the LLP
Though the statutory audit of the financial statement of the LLP is not mandatory for a small LLP that has a capital up to Rs 25 Lakhs and where the turnover does not exceed Rs 40 Lakhs during the financial year, it is advisable to get the books audited to ensure the accuracy of the statutory reporting. For the LLP that requires a statutory audit, we can help find a suitable practising chartered accountant on behalf of the LLP to conduct the audit.
Step - 5
Filing of Form -11 (Annual Return of the LLP)
The annual return of the LLP is then filed in Form -11 to the Registrar of Companies, wherein the details of all the changes that have taken place during the previous financial year are reported or filed online on the MCA portal with the digital signature of the designated partners. The last date to file form 11 is 30th May 2025 for the FY 2024-25
Step - 6
Filing of Income Tax Return (ITR) of the LLP
The details of the taxable income and the income tax paid by the LLP are filed with the income tax department in the form of an income tax return (ITR) for the previous financial year. The LLP ITR is filed online at the Income Tax Portal in the prescribed form ITR-5 on or before its due date of 31st July. For FY 2024-25, a Limited Liability Partnership firm must file its ITR before 31st July 2025 without waiting for its last filing date.
Step - 7
Filing of the Financial Statement in Form 8
The LLP is required to file the Statement of Accounts & Solvency in the prescribed Form 8 on or before the 30th of October following the financial year.
What is Form 11 (Annual Return of LLP)
Under the LLP Act, 2008, every LLP incorporated in India is required to file an annual return with the ROC in the online form 11 with digital authentication. The process of filing Form 11 is completely Online. Form 11 needs to be filed within 60 days of the closure of the financial year, i.e., by 30th May of each year for the preceding financial year. This annual filing obligation is mandatory for all LLPs, regardless of business transactions, turnover, or activities. However, for newly incorporated LLPs that were in existence for less than 180 days in the preceding financial year, For example, for the LLPs incorporated between 1st October 2024 and 31st March 2025, the filing of Form 11 would be optional.
| Overview of Form 11 for FY 2024-25 | |
|---|---|
| Applicability |
|
| Due Date | Within 60 Days of the closure of the financial year (30 May 2024) |
| Filing Mode | Online at www.mca.gov.in |
| ROC Fee | See the table below for both Form 11 & Form 8 |
| Late Fee | See the table below for both Form 11 & Form 8 |
The purpose of filing the LLP Form -11 to the ROC is to report any significant changes that have taken place in the LLP during the preceding financial year. The important changes that need to be reported in Form 11 are the details of partners, capital contribution, notices received, or any penalty paid by the LLP. The prescribed government fee is Rs. 50 Only if the same is filed within its due date.
What is Form 8 for LLP?
All LLPs, irrespective of their turnover or business activity, have to file the Statement of Account & Solvency of the LLP in Form 8 on or before its due date of filing, i.e., 30th October for the preceding financial year. The purpose of Form 8 is to report the financial statement of the LLP and a declaration that the LLP is solvent and can meet its liabilities. The designated partners are responsible under the law to prepare the financial statement for the LLP.
As no specific format is prescribed under the LLP Act, the guidelines framed by the Institute of Chartered Accountants of India (ICAI) should be adhered to for the purpose of preparing the financial statement of the LLP. At least two designated partners and the auditor, in case the statutory audit is applicable to the LLP, should sign the financial statement.
| Overview of Form 8 for FY 2023-24 | |
|---|---|
| Applicability |
|
| Due Date | 30th October |
| Filing Mode | Online at www.mca.gov.in |
| ROC Fee | Refer to the below section for the ROC Filing fee & Late Filing Fee |
Audit mandatory only if turnover > ₹40 Lakh or capital > ₹25 Lakh
The statutory audit from a full-time practising chartered account is necessary when the capital of the LLP is more than ₹25,00,000 or the annual turnover for the financial year exceeds ₹40,00,000. In the case of small companies, the audit is optional.
ROC Filing Fee for Form 11 or/and Form 8
The LLPs are expected to file their annual returns to the ROC within its due date; Setindiabiz assists in the preparation and timely filing of all the annual compliance filing for the LLP. The table below provides the standard ROC filing fee for the LLP relating to the filing of Forms 11 and 8, which depends on the capital contribution of the LLP.
| No. | Contribution Amount (INR) | Normal Filing Fee |
|---|---|---|
| 1 | Upto ₹1,00,000 | ₹50 |
| 2 | More than ₹1,00,000 upto ₹5,00,000 | ₹100 |
| 3 | More than ₹5,00,000 upto ₹10,00,000 | ₹150 |
| 4 | More than ₹10,00,000 upto ₹25,00,000 | ₹200 |
| 5 | More than ₹25,00,000 upto ₹100,00,000 | ₹400 |
| 6 | More than ₹100,00,000 | ₹600 |
Late Filing of Form 11 and 8 With Additional Fee
In case the LLP cannot file the annual return in Form 11 or the financial statement in Form 8, it can still be submitted with an additional fee, as per the table below, which calculates the additional fee as The number of times the normal filing fee, to be paid for late filing based on the number of days of delay and the type of the LLP.
| No. | Period of Delay | Small LLP | Other than Small LLP |
|---|---|---|---|
| 1 | Upto 15 Days | 1 Times | 1 Times |
| 2 | More than 15 to 30 Days | 2 Times | 4 Times |
| 3 | More than 30 to 60 Days | 4 Times | 8 Times |
| 4 | More than 60 to 90 Days | 6 Times | 12 Times |
| 5 | More than 90 to 180 Days | 10 Times | 20 Times |
| 6 | More than 180 to 360 Days | 15 Times | 30 Times |
| 7 | Beyond 360 Days | 15 Times Plus ₹10 for each day of further delay beyond 360 days | 30 Times Plus ₹20 for each day of further delay beyond 360 days |
What is a Small LLP
The concept of the Small LLP was introduced to give relaxation to smaller LLPs. There are two conditions to qualify to be considered as a Small LLP. If an LLP breaches any of the conditions, then the status of a small LLP will not be available. The current limit for the purpose of small LLP is as follows.
| SL. No | Criteria | Qualifying Limit |
|---|---|---|
| 1 | Capital of LLP | Not Exceeding ₹25,00,000 |
| 2 | Turnover of LLP | Not Exceeding ₹40,00,000 |
Note: The central government can Further extend the conditions of capital from ₹25 lakhs to ₹5 Crore and Turnover up to ₹50 Crore by issuing necessary notification, with or without such terms or conditions as may be prescribed.
Income Tax Return (ITR) of the LLP
As per the Income Tax Act, an LLP is a taxable entity and is treated similarly to a partnership firm. The Income Tax Return (ITR) filing for the assessment year 2025-26 is due and obligatory for all LLPs established on or before 31st March 2025 (FY 2024-25). The last date to file the LLP ITR is 30th July 2025 for FY 2024-25. The following steps detail the process required for filing your LLP's ITR
| Financial Statement | Income tax Computation | Filing of LLP ITR |
|---|---|---|
| The LLP accounting process is the first step in preparing financial statements. While finalising the Books, it's essential to follow the provisions of the LLP Act and the Income Tax Act of 1961. | Computation of tax payable is a process that determines the income tax liability of the LLP after considering the applicable provisions of the Income Tax Act. The due tax is paid through Challan Number 280 | The LLP's income tax return (ITR) is digitally filed on the income tax portal after the due taxes are paid. The ITR can be submitted using the digital signature of any designated partner or via Aadhaar OTP-based authentication. |