Annual Filing for LLP (Form 8 & Form 11) due dates

This is with reference to Annual filing of LLP (Form 8 and 11) for the financial year-end 31st March, 2013 with Registrar of Companies.

The Ministry of Corporate Affairs has issued general notice for filing Form-8 (Statement of Account & Solvency) for the Financial Year ended 31-03-12 last year which is as follows:

Notice for filing Form-8 (Statement of Account & Solvency) for the Financial Year ended 31-03-2012

LLPs registered up to 30-September-2011 — have to mandatorily close their financial year as on 31-03-2012 and file Form-8 by 30th October-2012.

LLPs registered from 01-10-2011 to 31-03-2012 — have option either to close financial year as on 31-03-2012 or 31-03-2013 and to file both Form-8 & 11 accordingly.

Due date of filing form 8 is 30th October for each year.

Note:  If LLP fails to file Form-8 within prescribed time, an additional fees of Rs. 100/- is payable per day till date of filing.

 


More about Form 8 & Form 11.

What is Form 8 ?

It is the declaration given by all Designated Partners of LLP that whether they are  able to pay its debts in full as they become due in the normal course of business or not. LLP firm shall be required to prepare Statement of Accounts and Solvency which shall be filed by all designated partners within 30 days along with prescribed fees, from the end of six months of the financial year to which statement of accounts relate with Registrar of Companies (RoC).

Contents of Form 8

Part A- Statement of Solvency

Part B  – Statement of Accounts, Statement of Income and Expenditure

Attachments – Disclosure under Micro, Small and Medium Enterprises Development Act,2006.

Form 8 is to be by signed digitally by two Designated partners and  certified by Chartered Accountant(in Whole time practice)/ Company Secretary(in Whole time practice)/  Cost Accountant (in Whole time practice).

According to Section 34 of Limited Liability Act, 2008 read with LLP rules, every LLP shall file Statement of Accounts and solvency under e-form 8 with prescribed fee within a period of thirty days from the end of six months of the financial year to which such statement relates.

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What is Form 11 ?

Form 11 is Annual Return containing number of partners, total contribution received by all partners, details of partners, details of body corporate as partners, summary of partners.

Every LLP shall file Annual Return within sixty days from the closure of the financial year  along with prescribed fees.

Due date of filing Form 11 is 30th May for each year.

Note : If LLP fails to file Form-11 within prescribed time, the designated partners shall be liable to be punishable with fine which shall not be less than Rs. 25000 but which may extend to five lakh rupees.



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351 thoughts on “Annual Filing for LLP (Form 8 & Form 11) due dates

  1. Is there any prescribed format regarding:
    Attachment 1: Details of LLP and/or company in which partner/ designated partner is a director/ partner

  2. Madam,
    Our LLP was incorporated on 19.12.2014, kindly give us the detail of filing of form-8 & form-11. We have not filed any Annual Form (F-8 & 11) since incorporation.
    My query is can we file the form for 31.03.2016?

    Thank you.

  3. Thanks for the blog ma’am. Its very informative.

    I just have one question.

    Do we need to sign form 11 by both Designated Partners?
    If ‘no’ then why am i getting an error stating “Please attach DSC for Designated Partner”. Even though i have signed it with signature of one DP.

  4. Dear Meenal,

    I am trying to fill out the LLP Form 11.
    In the attachments section, it asks for the details of LLP and/ or company in which partner/designated partner are a director/partner. Our partner/designated partner doesn’t work for any other LLP/ a Company as director/partner apart from our LLP. Do we still need furnish their details in the attachment with our LLP details? And also could you please know us what other attachments are required?

    And finally we are also facing an issue with DSC in the LLP form 11. when we click on the Signature box in the e form, it does not work or doesn’t popup the signatures option. Do you have any idea on how to fix this issue.

    I really appreciate your response.
    Thanks,
    Rajesh

    • 1. If the existing partners are not director of company then you will have to fill up “0” in the column of number of partners so that form 11 will not ask for list of directors to attach to the form.
      2. please check you have pre requisite software laid down by MCA. If yes and still error persists, then raise ticket online and send screen shot of error.
      or download fresh 11 form and fill up again.

  5. Hi Maam

    we formed a LLP in the year 2014 with sum total of 12000 and 2 designated partners. Now while filling the FORM 11 we are getting struck in Point number 8(d)
    Total Contribution recieved by all the partners (in Rs)______________ .
    What amount we should put here keeping the facts that LLP is defunct for last 2 years and did not carry out any business
    Also contribution made by designated partners is NIL for last year.

  6. mam our llp was incorporated in january 2015 please kindly give us the detail for filing form 8 & form 11

  7. Dear Meenal.

    Our LLP was registered on 29-Feb-16.
    I have noted the foll. due dates for filing returns etc.. without incurring any penalty.

    1) Due date for filing of Form 11: 30-May-17
    2) Due date for filing of Form 8: 30-Oct-17
    3) Due date for filing of IT returns: 30-Jul-16

    So are all of the due dates correct?

    Thanks in advance.

  8. We register company under LLP in april 2013 till today we havnt filed any form 11 or form 8 how much penalty we have to pay if we wanted to file form 11 and form 8? kindly advise.

  9. Can we pay dues penalty by using Credit card?

  10. I am running an llp, with a turnover of around 20 lakhs..I am an engineer and want to add a salary of around 35k per month for myself..as I have left my job for buisiness. My partner is non working partner. Can I get a salary like an employee being an engineer- even if the company makes no profit?

  11. We have formed a LLP on 12.02.2014, till date no transaction in the LLP, annual filing is also pending. We want to close LLP. Do we have to complete Annual filloing for March 2015? or is there any way by which we can close the LLP without doing annual filing?

    • Unfortunately, before closing LLP, you will have to pay normal fees and additional fees.

      • Hi Meenal,

        WE have formed an LLP on August – 2012, till date we have not file annual return with Roc.
        The company stayed under exemption rule and just operate for 6 months. its not operated since.
        my question is if we want to dissolve and close the llp, are we liable to pay any penalty.
        If no great! If yes, then which ones and how much, also any other alternative to it… thanks in advance

        • Before closing LLP, it has to do all required annual compliance such as filing of Form 11 and form 8 for pending years. The penalty will be Rs. 100 per day till the default continues. You can check fees on MCA portal http://www.llp.gov.in , please specify form, amount of capital contribution and date of event, it will show normal and additional fees.

    • Dear Madam,

      We Preston projects -LLP Incorporated on 01/02/2015.But we are not filed Form 11 and form -8 for Financial year 2014-15. we closed accounts F.Y 2014-15. Unfortunately we have no idea closed Accounts F.Y 2014-15. what is the due date of our LLP for filing FORM -11 and Form 8.

      Thanks in advance,

      S.V.PRASAD RAJU,
      HYDERABAD.

  12. Company register in September 2013 till date not file roc return.. What will be the fine amount

  13. My company was registered on 24th Dec 2014. Can we submit the From 8 & Form11 in Mar 2016 or are we liable for penalty?

  14. Dear Mam,

    I have a query the a private company made an application for conversion itself into a LLP before 31.03.15 and the ROC issued a Certificate of Conversion on 11.05.15 that Company has converted in to LLP. Now for annual Filing whether Annual Filling will be done with Status of Company as before 31.03.15 it was having status of Company or the Annual Filing should be done with status of LLP.

    Thanks!

  15. Kindly intimate whether penalty of Rs. 100/- is payable separately for each form no. 11 and form no. 8. of a particular year and penalty is to be computed as i) Total Penalty = No. days delayed for form 11 x Rs. 100 per day + Do. of Days delayed for form no. 8 x Rs. 100 per day or ii) Total Penalty = No. of Days Delayed for single form only (form No. 11) X Rs. 100 per day. Kindly clarify how to calculate additional penalty payable by LLP u/s 69.

  16. Hi meenal,

    Is there any chances that ROC will waive or reduce penalty for non submittion of form 8 & 11 in near future?

  17. Dear All,

    I wanted to know that we have not filled Form 11 for LLP for FY 2014-15. Is there any way that Penalty Rs.100/- day can be waived off.

    Thanks,
    Renu

  18. Hi Ms Abhyankar,

    You are doing a wonderful job of information dissemination and spreading knowledge.

    My own query pertains to the following scenario:

    1) LLP incorporated on 26.08.13 with 50,000/- capitalization and 2 partners with 50% share each
    2) PAN and TAN nos. also taken
    3) No other statutory no. taken, nor any bank account obtained
    4) No transaction done in LLP till date and change in partnership till date
    5) NO filings have been done till date
    6) Basis discussions with CAs, following are the dues as on 26.11.15:
    6a) under Form 8 penal dues are 39,100 and 2,600 respectively for AY14-15 and AY15-16 plus 50/- per filing as RoC charges)
    6b) Under Form 11 penal dues are 30,000/- for both the AYs (plus 450/- per filing as RoC charges)

    Basis the above, following are the queries:

    1) Are any other statutory obligations due (for the TAN, etc.)
    2) How are charges under Form 11 calculated (It seems to be flat/capped)?
    3) As per one of your earlier responses, seems that Form 11 penal dues can be avoided by closing/winding the LLP? If true, what are the steps?

    Thanks in Advance.

    • TAN is required. Form 11 is to be filed on or before 30.05 every year and form 8 before 30.10 every year. The normal fees would depend upon the amount of LLP contribution. There will be Rs. 100 per day penalty till delay continues. Before closing LLP, pending annual filing is to be completed.

  19. mam we are filing form 11 for the LLP but while doing prescrutiny there is an error that an open form 4 exists for the LLP. How to solve the same problem

  20. Dear Mam,

    I have received a notice from the RoC regarding non filing of form 8 of LLP for 2 years and form 11 of LLP for 1 years. After receiving the notice I have filed form 8 for both the years and paid the additional fees on both the forms. Form 11 was already filed by me. Do I need to reply to the notice received as in the notice explanation is asked why prosecution u/s 34 & 35 should not be taken. If reply is to be given what should be the suitabe reply or what reason should be given for non-filing of forms?

    • If LLP has done pending compliance of annual filing, then you can reply that LLP has complied with regards to annual filing and no pending compliance is left. You can attach copy of LLP -8 and LLP-11 form along with receipts (i.e. challan) and visit ROC to get acknowledgment.

  21. Dear Madam,

    We have incorporated a LLP on 30-07-2012 and we have not filed any annual compliance forms till date. We have received a notice from ROC to file forms for 2 years. But our CA told that we will need to pay approx 2.5 lacs towards additional fees. So, madam can you please suggest, if there is any way to avoid such huge amount of additional fees?

  22. Hi,
    Our LLP was incorporated on 2.3.2012 , we have not filed any form and and form 11 for 2013,2014, but form 8 and 11 for 2015 have been filed.
    Is there any hope of waiver scheme being announced by MCA as for Companies. kindly suggest should we wait for any such scheme.

  23. Form8 upload is not working. The error message is that my auditor’s CA’s membership number does not exist. The MCA site has a setup for Professionals to register their DSC. This however is not working at the stage of select Signature.

    Has the MCA made it mandatory for all CA/Auditors to register their DSC now?

    • Every professional (CA/CS/CWA) is required to register his/ her DSC on MCA portal because he/she is certifying the e-form while attaching his/her DSC to particular forms. Usually we do’t face any problem for uploading forms on MCA portal if DSC is registered on MCA portal. Now, eventhough it is registered as professional, you may face pre scrutiny error that ” DSC with such…membership number is not registered on MCA” . I think this is the technical problem or issue of site. In that case you can raise ticket and problem can be solved within 3-4 days. So first of all check whether your DSC is registered i.e. roll check on MCA portal . If yes, and there is problem, kindly raise ticket and send screen shot of error and form to which DSC is attached to MCA helpdesk.

  24. Hello Mam,
    You have shared a very nicely written and informative information above. Appreciate your efforts towards profession.
    Stay Blessed..

    Best Regards

  25. Madam,
    We have incorporated our LLP on June-2015.
    1. Our contribution / income doesn’t exceed 25L/40L , so no need to appoint auditor for our LLP.
    2. Regarding filing annual return , we have to close financial year by Mar-2016 and file Form-8 by Oct-2016. Please correct me if i am wrong.

    Assume our total contribution on LLP is 10K.
    3. Is it means that our expenses has to be within this amount?
    4. Is it mandatory to have bank account for our LLP?
    5. Expenses (ex. salary for our employee) on our LLP should be through this bank account?

    Thanks in Advance.

    • 1. No need to appoint auditor but balance sheet, profit / loss account shall be prepared by CA.
      2. Yes you can close first FY on Mar 2016.
      3. bank account must be in name of LLP
      4. expenses shall be made through bank account.

  26. Dear Madam,
    we incorporated the llp in Aug2012 and since then we could not start any business operations.In may 2015 we started some business operations.we have not filled any form since incorporaton. Do we need to file form 8 & 11 for three financial years i.e. since incorporation or we can file the form 24 to defunct the llp.

  27. Madam,

    Only Fixed Capital contribution of 1 lacs is mentioned by my CA in form 11. While filing form 8 , how we will show current capital in balance sheet of form 8.

  28. We filed Form-11 on time. But recently we noticed that our CS mentioned capital contribution in point no. 8(d). as 15,00,000/- even when no capital was introduced during the year by partners. Now, we want to correct the same before finalisation of accounts. Is there any way to correct the same? Please help.

  29. Dear Mam,

    We are in the process of conversion of a private company into an LLP in the middle of the year. Kindly clarify whether the annual filing is required to be done for both the entities? Whether there would be any cut off date for annual filing?

  30. 1. if the LLP is not covered under MSME Act what attachment it has to put in form 8, also if any format is available for declaring that they dont come under MSME

    2. also is Profit and Loss and Balance sheet required to be attched with form 8

    thanks
    vivek
    coins.n.currency@gmail.com

  31. if a pvt co. is converted into llp on 19/02/2015 then is it necessary to file form 11 for the F Y 2014-2015 please reply asap

  32. I have converted two public companies into LLP. The incorporation date of LLP’s is 13.08.2015.

    Am I supposed to file annual return?

    If so, Is it under Companies act or LLp Act?

    Please provide us brief explanation on the above matter at the earliest possible

  33. Dear Madam,

    Is it mandatory to file Form 4 on incorporation of LLP?

  34. I have incorporated an llp in 25.10.2011 but now want to close it.
    Do i need to pay the penalities in case I have not filed the form 8 and form11.

    Is there any provision for lates fees waiver.

    Can I file the return for 31.03.2015 without filing previous year return.

  35. Dear Sir/ Madam,

    My LLP Incorporated on 22/11/2013. For Filing Form 11 & Form 8 i guess the due date will be 30/05/2015 & 30/10/2015 respectively.
    with 18moths grace period.

    My query is in form – 8. while preparing Form-8, whether we have to prepare BS & PL from 22/11/2013 to 31/03/2015 or (FY 13-14 & 14-15) Kindly help me.

  36. Hi Mam, I registered my LLP in December 2013. Can you tell me when do i need to file returns (form 8 & 11) with mca and with income tax ?

  37. Ma’am, can you please tell me if there is any link to find the penalty status or the fine to be filled for not filing any form for LLP. And do we get any notification or letter or mail from the roc or MCA when we are approaching the deadline for filling the form 8 and 11. Since i haven’t got anything of that sort and it is showing no charges when i checked the masterdata of the LLP on the site! Please guide. Thankyou

  38. Me and my partner incorporated a company on 11th feb, 2014. But because of some issues we couldn’t start with the business, there was no business at all. The only thing which we did during incorporation was got the DIN no for both of us, and incorporated the company. And then no PAN, no TIN, no bank account nothing. Even we didn’t collect the incorporation documents from our CA as we were out of town and there were some prevailing issues. There was no contact from our CA as well. We just received the incorporation certificate through email. no further details or even any mail regarding the filings from MCA. Since then we have not filed any of the eform. since now i was looking for the procedure to shut down the LLP i happened to come across this article of yours. and after reading this i am quite worried now. do i need to pay any penalty?? Plz help me way out of this. Thank you

    • If you have not closed financial year end on 31.03.2014, then you will have to close it on 31.03.2015 and then file form 11 and 8 for 2015. Then there won’t be huge amount to be paid for form 11. you can submit form 8 on or before 30.10.2015.

  39. Dear Madam,
    What are the section nos. we need to input in Form-11 Point No.13 (i) & (ii), for late filing penalty @ Rs.100/- per day.

    Is there also penalty on the designated partners @ Rs.25k minimum in addition to the above per day penalty, and is it per partner ?

    • There is no need to specify penalty in Point No. 13(i) and (ii), because while uploading form 11 you will come to know the amount of penalty. It is applicable for the form itself and it is not per partner.

  40. Madam
    we have set up a llp….now we want to close it down ..whats the appropriate procedure of closure of llp so that we dont have to file form 8 and form 11 for financial year 2015-16…is there any time limit for closure

  41. We formed a LLP on 17th Jan 2012, but till date we have filed any forms. We have received notice from ROC for non filing of form 11 & form 8.

    We haven’t carried out any business and the LLP is completely inactive. We are also financially not strong enough to pay the penalty.

    Please suggest what can be done.

    Thanks!!

  42. Mam, I have a query. there is a LLP which has nt yet filed form 11 and one of the partners of the llp wants to resign. And a new partner is to be admitted with effect from a current date, so can I affix his DSC on Form 11 to be filed for 31.03.2015 by giving details of old partners in the form

    • If old partner is already resigned then you can use old partner’s signature on form 11 currently.

      • Hello Mennal ma’am,
        I’ve a query, We formed LLP in may 2011, Later in next year we did not file form 11(till 31 may 2012) then I resigned on 20th July and the same was communicated to registar within 30 days, at the same time we filled form 3, 4 regarding changes in LLP, Later we also modified agreement between remaining two partners. Then they didn’t file Form 8 as till 30 Oct 2012, rather they didn’t file anything for next financial years. Now they’ve got huge penalty and asking me to pay 1/3 of said amount. I just want to know whether i’m liable to pay when i’m no more partner of LLP?

  43. Dear Ma’am

    We have started an LLP in Aug’10. There was little business in the beginning and stopped its operations within that financial year. We have filed Form 8 & Form 11 within due date for F.Y 2010-11. There was no operation subsequently and we have not filed Form 8 & 11 for any of the subsequent years. The filing fee along with additional fee for Form 8 & 11 for all the subsequent years amounts to around Rs. 4 lakhs. The capital contribution of LLP was only 20,000/-. We have heard that there is a procedure to file an affidavit with minimal fee to avoid the penalty since the LLP is due to closure. Is this true? Or should we have to pay the penalty amount before closing the LLP? Advise us if there are any other remedies to avoid the penalty

    Regards,

    Ashok

  44. Hi,

    We had started an LLP in September 2013, and haven’t done any business till date. However, we forgot to file both form8 and form11 for financial year 2013-2014. Now we are attracting a heavy fine and have received a notice from the ROC.

    Is there any way through which we can get the fine waived or reduced?

    Thanks!

  45. Dear Meenal,

    Thank you for such an informative article. My LLP was incorporated in Nov 2011, but I have not filed any form 8 or 11 till date. I have not done any business activities in the LLP as I could not find any opportunity. Now I want to close the LLP. I am financially broke at the moment and the penalty can easily be in lakhs.
    Is it possible to close the LLP without filing form 8 and 11 when the LLP has not done any business? Thanks.

    • I think you need to file form 8 and 11 before closing. Please take advise from Registrar whether you can close it without filing form 8 and 11. Because as per my knowledge, the ROC may ask you to pay penalty and then apply for closing.

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