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.

———————————————————————————————————–

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

  1. 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.

  2. 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.

  3. 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

  4. 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

  5. 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

  6. 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!

  7. 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.

  8. Madam
    While filling form 11 attachments to the form are given.Is it mandaory to give the attachments.
    In the instructions provide by mca to fill form 11 it has stated that it is mandatory to attach details of llp and/or company in which partner/designated partner are a director/partner .
    Madam can u explain this point to me as soon as possible

    regards
    ABHIJEET SINGH

    • Sorry for delayed reply. If the partners are director of private limited or public limited companies, then details of companies in which partners are directors shall be attached to form 11. These details you can find out after log in to MCA site< Details of companies in which directors are also directors or partners.

  9. Dear Madam,

    Your blog is very informative. Appreciate your good work.

    We registered our LLP in November 2011 and as required we filed Form-11 in May 2013, but we forgot to file Form-8 in October 2013. In 2014 we filed both form11 as well as form8 in May and October respectively.

    Is it now necessary to file Form-8 that was missed in October 2013? Total penalty shown in the online system is Rs.60,000/-. Is there a way to take this upto the MCA?

  10. Mam
    I want to file Form 11 for the F-Year 2014-15, Annual turnover of our LLP is below 5 crore, Is it require to have DSC for two partners, Pls reply me

  11. Madam

    I Want to know due date of filing form -8 and form-11 for llp for financial year 2014-15.
    Also i want to know whether a chartered accountant or company secretary who among two can digitally sign and certify form -11
    also i want to know whether form -11 and form -8 of a llp registered in bangalore can be certified by chartered accountant or company secretary in new delhi.

    Regards
    Abhijeet singh

    • For Financial year 2014-2015, due date for filing form 8 of LLP is 30.10.2015 and form 11 is 30.05.2015.

      CS/CA can sign and certify e-forms.

      Depending upon individual practice, certification can be done.

  12. Madam,

    In filing form11, it asks for Number of LLP in which he/she is a partner. So if a person is a Designated partner in only on LLP for which this form 11 is being filed. What will be mentioned in that column-1 or 0

  13. While filling form 11, on clicking Form 11 we get an error “The details of Designated partners are not prefilled”
    Our company was registered on Feb’2014, and we have only two designated partners and not migrated LLP

  14. My LLP has been incorporated on 11/11/2013. While filling form 11, Designated Partner details are not filling. It is asking to migrate Partner’s detail. Please resolve

  15. We have incorporated an LLP on 10th March 2015. Do we have to file annual return for FY 2014-2015 in May 2015?

  16. hello madam

    llp formed in the month of january 2014 and LLP Co not opened the bank account and now they want to close the company so annual filling is compulsory for both the FY 2013-2014 and 2014-2015 or filling the closing form is sufficient

  17. LLP was incorporated on 18/04/2014 and its not functional till March 2015 and no transaction done in our Bank account.
    So do we need to submit form 11 for 2014-2015? Please let me know the last date to submit the form 11 if required.

  18. Should LLP file form 11 if it is incoporated in the month of may.

  19. Dear madam,

    Its a very use blog for us budding professionals, thank you.

    my query is, If form 11 is not filed for past two years i.e 2012-13 and 2013-14, if we want to file the same now with applicable penalty, in the attachment containing the details of companies in which designated partners are directors, we should give the list of companies they are directors as of now i.e the date of filing of forms or as at the year end for which the form pertains i.e 31/03/2013 and 31/03/2014 in our case.

    thank you in advance.

  20. Dear Meenal,

    Me and my wife started a LLP October, 2012. Post that we travelled abroad and had not filed either Form 11 or Form 8. the total due has come to Rs.129000 as of now.

    We have started the LLP with the capital of 1 lac and left with around 50000 after all the expenses of website, logo design.

    we need your advise on the following :
    1. since the penalty is more than our capital, what do you advise.
    2. In case if we liquidate, can we start the organisation again with the same name
    3. Our CA says LLP is bad and to go for PVT ltd. Your advise.

    • First of all the LLP cannot be closed unless all pending annual filing is completed. Secondly, the LLP cannot be converted into Pvt. ltd ( there is no provision of conversion from LLP to Pvt. ltd under LLP Rules and Act.)

  21. Dear Madam,

    I have following doubts.

    We have started our LLP in the month of November 2013. But till Febuary’15 we have not submitted form 8 and form 11. Now we want to close the LLP. Now if today i submit my Form 11 and 8 then i have to pay Rs. 100 penalty for each delayed day. Which comes to around Rs. 11,600 for form 11 only. Is there any way for it?

  22. LLP was incorporated on 29/01/2013 , so can we close its accounts by 31.03.2015 and file form 8 & 11 accordingly? If , no then when.
    Thanks you in advance

  23. Ma’am
    I have read many of the comments but still seems to be confused.
    I had opened a LLP firm on 7th April 2011 but have not filled anything till date. Also financially I’m totally broken. Please suggest what can be done?

    • If after formation of LLP you have not filed anything then you can apply for closing of LLP.

      • Hi Madam,

        We have a similar case and we opened our LLP on 17th Jan 2012 but havent filed anything so far. We have received notice for non filing of form 8 and 11 but we are financially broken and cannot pay the heavy penalty.

        Please suggest any alternate way to close the LLP.

        Thanks!!

  24. IF PVT CO. IS CONVERTED INTO LLP IN MIDDLE OF THE YEAR THEN RETURN FILING IS MANDATORY OR NOT FOR THAT PVT CO. IN MIDDLE OF THE YEAR?

  25. DEAR MAM,

    Can you please send me format of attachments to be filled with form 24 for LLP closure.
    LLP’s assets and liabilities are nil.
    no activity carried out by LLP
    please mail if possible
    arun.rana01@gmail.com

    Thanku in advance

    • there is no format as such provided under LLP Act or Rule for documents to be attached to Form 24 for LLP closure. But you can refer the documents which are normally filed for striking off Limited company’s name from the Registrar.

  26. Dear Mam,
    As u said that rs.100/- will be payable per day for non filing of form8 and form11 for llps annual filing. if a llp is formed in the FY09-10 and not filed till now then?? rs.100 is for one form of one financial year till now?? and so on or calculated for commonly for all forms till now??

  27. Madam,

    our LLP was incorporated on Jan 2014. We filed Form 11 for the year ended 31/03/2014.
    However we want to close account next year .i.e 31/03/2015.

    Wan we do so ? Will there be any penalty? pls confirm

  28. Hello Meenal,

    Your blog site is very helpful.

    I incorporated a LLP on 17 Oct 2012 with my wife with just 10k as paid up capital.

    We moved to US immediately in next 2 months and did not do anything with the LLP.

    I requested my CA to close the LLP now and he informed me the Rs 100 late pay is running into 90,000 INR with penalty and a very nominal fee by the CA.

    From which date would I have to pay the penalty to government ? Apr 01, 2013 ? The approx 90K late fee does not look correct to me – i wanted to know the effective date from which the penalty would be applicable to me and then I can calculate the actual penalty fee to ROC.

    Please help. Thanks.

  29. Hello Madam!

    We have set up an LLP in December 2013 with a Capital Contribution of Rs. 1 lakh. The 1st financial year was closed on 31-Mar-2014, the accounts were audited (due to turnover) and Form 11 filed before 30-May-2014.

    As on 31-Mar-2014, the ‘Contribution Received’ from the Partners was NIL as no capital was called from them.

    1. Is it a non-compliance to have NIL ‘Contribution Received’ on 31-Mar-2014?
    2. The Form 8 does not accept Zero ‘Contribution Received’ whereas the Form 11 accepts Zero as contribution received. What should be done in this case?
    3. How can we file Form 8 as it does not accept zero in contribution received cell?

    Request you help.

    Thanks!

  30. Dear Meenal,

    Our LLP was registered on 5/12/13 and we have already filed form 11, but now when I was checking the FAQ’s of LLP on MCA Portal I found that LLP registered after 01/10/13 can file the returns with ROC by 2015.

    I would like to know whether it is optional for me to file form 8 though I have filed form 11 for this new LLP registered after 01/10/14

  31. If any LLP is formed on 1st Nov 11, and they had not filed Form 8 & Form 11, however they had prepared the books on fy ending march basis for all three year till date as per I.tax. So can they avail the option of filing form 8 for the period ending for 18 months i.e can they file their first form 8 for the year ending 31st march 2013.

  32. 1. I want to know what are the annexures required to be uploaded in Form 8 & 11 for annual returns of LLP

    2. My client has not filed annual returns for FY 12-13, can we file the annual returns for FY 13-14 before filing annual returns for FY 12-13 in order to avoid late fees charges

  33. Madam,

    Our LLP was incorporated Jan 2014.

    We have already filed the Form 11. However we want to file Form 8 next year and close the accounts for 15 months.

    Can we do so ?

  34. Dear Madam,

    We have a LLP and we have already filed Form11. For filing form 8 it is showing that CA or Company sectretary dsc is mandatory. As we are only submitting only NIL return, please let me know whether it is mandatory to get CA or CS dsc on that.

    Please let us know how to get the dsc of CA or CS and what is the charge for obtaining a dsc.

  35. Dear mam,
    What would be the treatment of formation expenses of LLP

  36. Hi

    What is Filing fees for Form 23AC & 23ACA. If any Delay in filing what is penal consequences for the same. please tell me.

    • the filing fees for form 23AC is depending upon the Amount of authorised capital. Please refer fee structure of Company Act 2013. There is no fee applicable to form 23ACA because this form is to be filed along with form 23AC

  37. For form 8 and form 11, balance sheet, profit and loss account need not be attached.

  38. HI, mam
    we have a company which ha no specific buisness other than interest income. To avoid unneccesary compliances we are thinking to convert it into a dormant co. or a llp…
    can you please guide as to what will be better. Specially if we consider the yearly expenses and compliances on conversion..
    please do guide regarding this..

  39. To fill form 11 how many director’s Digital Signature is required? is 1 sufficient?

  40. Dear Madam,

    This is a LLP formed on 30/12/2013 as a result of conversion from a Pvt Ltd Co in ROC Chennai. Form 11 was duly filed by deadline. Accounts for the PE 31/03/2014 has been finalised and will be filed tomorrow. Have prepared Form 8 for filing. Looks like MSME declaration is mandatory attachment. Should P&L and Balance Sheet also be attached ? There is a check box on page 1 reg this. Thanks in advance.

  41. Dear Madam,

    I need to file the Form 8 for LLP. I want to know who should sign the attachment of Disclosure under Micro, Small & Medium Enterprises Development Act 2006. Whether it should be signed by the Designated Partners, if so, is it sufficient for one partner to sign it or atleast two partners. And if the LLP is getting its accounts audited whether it needs to be signed by the Auditor?
    Thanks

  42. Dear mam,
    We have a company which was incorporated in july 2014. We want to convert it to LLP. but whie applying name on MCA a error message says this action cannot be allowed iif the company has not filed any balance sheet and annual return. but if the company is not even one year old how can we file balance sheet and annual return for the same?

  43. DEAR MAM

    Pls give details

    A llp formed in Jan 2014 with 2 Designated Partners, and form 3 not filed till date and want to change the replace 1 Designated Partner

    So pls is it required to file form 3 first ?
    and
    Another form 3 with Form 4 for appt and cessation of one D Partner?

    OR

    There is another way to do that?

    Please solve the issue

    Thanks
    Sachin

    • After incorporation of LLP, form 3 along with LLP agreement to be filed within 30 days from the date of incorporation. If not filed earlier then now it has to be filed with additional fees (LLP agreement to be signed by previous partners) and then supplementary agreement to be filed for change in partners by filing form 3 and 4 with the Registrar.

  44. Hello Mam,

    A LLP was registered on 19-01-2010 and it has filed form – 2 on 19-01-2010 and form – 11 on 15-02-2012 and form – 8 on 24-01-2012 but does not filed any form thereafter, can you tell me whether form 8 and form 11 need to filed for FY 2011-12, 2012-13 & 2013-14 with the prescribed fees along with late fees of Rs. 100 per day. Whether late fees of Rs. 100 is per form or what? and also there was change in agreement, do we need to file form 4 or form 3 for that? please reply

  45. Hi,

    I just came acorss your blog online and like to know about Form 8 filing for my LLP. LLP was registered in Nov 2010 and since then form 8 was not submitted by our auditor and just came to know about that. He was not aware of it till I just came to know ask about that. We have not made any business so far and its just a nill balance. Do you think its mandatory to file form 8 and will there be any fine for it?

    If so I would like to close this LLP since nothing was done since its started. Please let me know how much will it cost to close it or can I just leave it as it is? will there be any legal issues?

    Please advise.

    Thanks,

    • Yes it is mandatory to file e-form 8 of LLP with concenered ROC on or before 30th October every year, though the balance sheet nil balance. This compliance should be made as per LLP Act and LLP Rules. Don’t leave it as it is , either close it by making application by filing form 24 with ROC.

      • Dear Meenalji
        We registered our LLP on Nov-2013. but we did no business nor we applied for shop act licencee, PAN and opened bank account.
        What should we do forward!
        And are we need to file ROC return?
        are we need to file LLP zero return?
        Are we ned any penalties at this time?
        plz guide us
        thanks & regards
        Dev Bose

        • If the LLP was incorporated on Nov 2013, the LLP should file Form 11 (Annual Return) with ROC before 30.05 every year and Form 8( Statement of Accountants) on or before 30th October every year. If you have not yet filed Form 11 then please file it as early as possible to avoid further delay. Because as per the LLP Act, the penalty is Rs. 100 per day till the default continues. Please check the normal fees which is based upon amount of capital contribution of LLP and additional fees on http://www.llp.gov.in site and calculate fees.

          • If it is incorporated on Nov, 2013, then I think they can file Form11 by 30 May 2015 and Form 8 by 30 October 2015.
            I think only LLPs incorporated after 30 September 2013 will have this option.

            Please correct me if I am wrong.

          • If LLP formed on Nov 2013, file form 8 before 30.10.2014 and form 11 before 30.03.2014.

  46. Hello Madam,

    Our LLP was registered on 11 Nov 2013. When is the last date for filing Form 8 and Form 11?

    Can these be submitted in the year 2014-15? Thanks.

  47. Hi Mam,
    please tell me whether i have to close accounts and file form 8 and 11 ,of LLP incorporated on 3 Feb 2014 and yet it has not filed Form 3. also let me know what will be the late fee for filing form3.

  48. Hi, We registered our LLP firm on 04/04/13. When is the last date of filing Form11 and Form8.

    We did not do business more than 10 lakhs. Do we need to undergo audit?
    If not, then when is the last date for filing the form 11 and Form8.

    Please guide.

  49. Dear Mam,
    Can u plz send us the specified format attached in form 11 of the LLP Company because tody is the due date

    Regards

    Vipul

  50. Hello Madam,

    I need your advice. I have setup a LLP in Dec 2011. My previous CA had filed Form11 returns last year and sent me a copy. I think he also filed Form 8, however he didn’t send me a copy. So, I am not sure whether he filed it or not. This year I didn’t perform any business using the LLP, hence I need to file NIL returns.
    I have few questions in this regard :
    1) Is there any website where I can find previously filed Form8?
    2) Can I file Form8 for this year without filling last year’s Form 8 column in the Form?

    Please suggest.

    Regards,
    Priya.

  51. i want to close the llp company.

    that last date of filling.

  52. dear mam,
    my LLp is registered in November 2013. i want to know about annual filinfg(form 11) duae date. whether i have to fill form 11 till this 30 may of 2014 or in next year(2015).plz reply soon.

  53. Hi,
    I formed an LLP on 4th. March, 2014. Can you please tell me, should I need to submit form 8 and form 11 to MCA?
    If yes, then by which day and what are the penalties of skipping it?
    Thanks in advance.

  54. Can a LLP incorporated on 20th Oct 2012 close its F.Y on 31.03.2014 so that Form 8 & Form 11 can be filed on 30th Oct 2014 & 30th May 2014, so that there is no delay in filing of these form that would have occurred if the F.Y. ended on 31.03.2013.

  55. LAST DATE FOR FORM 8 FOR F.Y. 2013-2014

  56. Mam, can you pls let me know the due date of filing Form 8 and Form 11 if LLP is formed on 10-09-2013?

  57. Thanks Madam

    if i want to close the LLP??
    further how to form New LLP procedure & fees..??

  58. Dear madam

    I had registered one LLP on 6th August 2013, from that date i failed to file Form No. 3 and now one partner want to left that LLP on that place one new partner appointed.

    what to do please reply

    • If the LLP was registered on 06.08.2013, you are required to file form 3 with normal and additional fees where two designated partners will sign LLP agreement. You cannot add new partner and make supplementary agreement unless you file Form 3 with LLP agreement signed by earlier partners.

      If you are adding new partner then you shall be required to file form 3 along with supplementary agreement, pay stamp duty and file form 4 with consent letter of new partner.

  59. Can default for non filing of form 3 under LLP act be compounded.Is there any waiver of additional fee that is generated along with LLP form filing challan

  60. ma’am what is the last date for filing IT returns if the company register in the month of march-2013

  61. Hello Meenalji,
    As I have already late for filing of Form No. 8 & 11 of LLP. Before filing Form No.8, should I pay the late fee amount of Rs. 100 per day? And the penalty levied for late filing of Form No.11?

    Please advise.
    Thanking you.

  62. hello mam,
    company me auditor appointment k liye FN-23B file karna compulsory he, to kya LLP me bhi auditor’s appointment ke liye form file karna compulsory he???
    If yes to kon sa form aur kab wo file karna hota he
    please reply me as early as possible.

  63. Can a private limited company takeover a LLP if yes , than LLp will still needs to file Statutory Compliances after takeover???pls clarify

    • A Private limited cannot takeover a LLP hence no question of filing statutory compliance after takeover will arise.

      • WANT TO CONVERT COMPANY INTO LLP BEFORE MARCH
        WHAT IS THE PROCEDURE FOR THAT??
        COMPANY NE DECEMBER ME APNI FIXED ASSETS(LAND)SALE KI HE
        TOH CONVERSION ME KYA EFFECT RAHEGI AUR KAUNSE POINTS DHYAN ME RAKHNE PADEGE
        PLEASE REPLY SOON
        THANKS IN ADVANCE

        • Following would be procedure for conversion of Private limited into LLP:-
          a)A Private Company desires to convert into LLP form shall decide Designated Partners of the proposed LLP as only the members can be partners of LLP and of these at least two Partners would be Designated partners. At least one of them shall be Resident of India.
          b) The next step is to make application in e-form 1 with ROC LLP for reservation of desired name of LLP on payment of prescribed fees.
          c)To draft the LLP agreement with name of LLP, details of designated partners, form of contribution, details of profit sharing ratio, rights and duties of partners
          d) To file incorporation document and subscription statement (E-FORM 2)
          e) To file e-form 18.
          f) To obtain certificate of incorporation in Form 19.
          g) To intimate about conversion to ROC where Private Company was registered within 15 form date of conversion by making an application by filing e-form 14.

  64. Hi If we fail to meet the compliances and form 3 not filled. Would there be any consequences if we leave the LLP dormant with no action or activity on it?

    • As per Section 23(2) of LLP Rules , every limited liability partnership shall file information with regard to the limited liability partnership agreement in Form 3 with the Registrar within thirty days of the date of incorporation along with the fee as provided in Annexure ‘A’. It is a compliance therefore it has to be complied otherwise how the partners and their relations, rights, powers will be decided without filing LLP agreement with Form 3? If you leave the LLp dormant, you will have to make application to Registrar of companies with valid reasons.

      • Would there be any legal issues that may bump up in future if we don’t pay the fine . we are fine with closing llp but in order to close it will take lot of fine and we want to avoid that… I just don’t want that it blast after few more year as a legal notice on me to pay rs 100 fine since the day we left it .. please suggest

  65. Dear Maam,
    LLP incorporation date is 16.12.2013. Is it compulsory to certify form 8 by a CA/CS? Is there any compulsion to appoint CS for filing ROC returns or we can file the returns on our own.

  66. hello

    Thanks for providing us very useful information about LLP. You Did a wounder full job.

    Mam I have formed an LLP on 05/03/2012 from that date I have not file any Document to ROC as required by Law.

    Please Guide me What Penalties I have to pay. as far as I understand from above Reading is that I have to pay Rs. 100/- per day penalty for Form 8 and Rs. 25000/- For form 11.

    Please tell me the right amount of penalty for both Forms.

    Is there any way to skip these penalties ?
    Or Can I surrender this LLP .

    thank you

    Regards
    Shobhit

  67. Nice inputs available from above thread.

    Just add some new stuff:

    at the time of prescrutiny of form 24 error is coming you should file at least one form 3, one form 8 and form 11. So why should we file form 3 as there has been no change since incorporation?

    Please help.

    Regards
    Naveen

  68. Dear Madam,

    We have incorporated our LLP firm on 31st October 2012.
    We understand from web resources that filing LLP returns by end of May 2013 is not required for the LLP incorporated after 30th September 2012.
    Is my understanding correct?

    In our case, what are the due dates to file Form-8 and Form-11?
    Do we need to pay any penalties?
    Request you for your guidance and clarifications.

    Regards,
    Ram

    • All LLPs registered up to 30-September-2012 have to mandatorily close their financial year as on 31-03-2013 and to file Form 11 by 30th May 2013 and Form-8 by 30th October-2013.LLPs registered from 01-10-2012 to 31-03-2013 have an option either to close financial year as on 31-03-2013 or 31-03-2014 and to file both Form-8 & 11 accordingly.Please note that if LLP fails to file Form-8 and Form-11 within prescribed time, an additional fees of Rs. 100/- is payable per day till date of filing.

      In your case, due date of Form 8 is 30.10.2014 and form 11 of LLP is 30.05.2014.

  69. I am Accountant of the LLP firm.
    i have maintain the balance sheet and p & L but i don’t format,
    please help me.

  70. Mam can u plz tell me abt Attachment in form 8 for Disclosures under Micro, Small and Medium Enterprises
    Development Act, 2006…..is this complusory for every LLP….and if Yes can i have the format for the same

    • The format of MSME required for Form 8 is mentioned on my blog – article – Annual filing for LLP. It is compulsory

  71. An error stating that Auditor sign in duplicate is shown while uploading LLP Form 8. how to resove it?

    • I think you have attached DSC of CA at two places. on form 8, designated partner has to attach his DSC in two places and CA at once.

  72. While trying to upload LLP Form No.8, I get two errors :

    1) Auditors sign in duplicate – I affixed auditors sign in both certificates

    2) Designated Partner is not authorized to sign the form.

    Kindly resolve.

    Another issue is, the designated partner has already been registered as signing authority, but while trying to update her new DSC, her mother’s maiden name is not being accepted by site. What is the solution,

    Please advice Mam.

    Thank you

    • Sorry for the delayed reply. Form 8 is to be signed by two designated partners and certified by CA/CS/CWA in practice. The designated partner has to sign twice and CA/ CS has to sign once.

  73. Dear Mam,
    My LLP has been incorporated as on 25th october 2012. As per the general notice issued by MCA for this LLP 31st March 2014 can be opted as the closure of the financials. However form 8(Interim) i.e creation of charge has been already filed as on 8th August 2013. To avoid penalty i want to opt for 31st march 2014 as the closing date of financilas. I want to know if form 8 whch has been already filed but is interim(creation of charge) and not annual binds me to file annual form 11 and from 8. As much as possibe i would like to avoid penalty and take 31st march 2014 as the date of closure of my 1st financilas. Kindly advise.

    • Yes you can file form 8 and 11 after 31.03.2014 before due dates. Form 8 which is filed already for creation of charge is different event than annual filing.

      • Dear Ma’am,

        We are two partners in LLP. Please let me know if DSC is required for both partners? One partners DSC has expired. Can you please advise if I can file form 8 with one partners Digital Signature. The LLP came into effect from October 2012 and today being the last date for filing kindly treat this query urgent. Thank You.

        • Sorry for the delayed reply, because I was also busy in annual filing. Yes DSC for two partners is required as per LLP Rules. Form 8 shall be signed by two designated partners and certified by CA/CS/CWA professionals

  74. Hi mam,

    kindly let me know the following:

    1. What is the date of event for calculating the filing of creation of charge in form 8. pl confirm that there is no late fine on creation of charge.

    2. The LLP while doing business normally infuses capital in cash through the partners but we as an auditor know the fact only when we are auditing the accounts somewhere around september. so for increasing the partners contribution which form is to be filed, when and what is the date of event. any solutions for this.?

    • 1. The date of event for calculating the filing of creation of charge in form 8 will be date of instrument creating the charge. The penalty will be Rs. 100 per day till the default continues.
      2. As and when capital is increased, LLP shall file form 3 ( with supplementary agreement for change in capital amount) along with prescribed fees with the Registrar of Companies within 30 days from the date of change in capital. The date of event will be the date of increase of capital.

  75. Hi mam,

    kindly tell me how we can convert LLP into normal partnership firm.

  76. can you provide me the specimen of attachments to be filed with form no 24 for closure of LLP.

    • LLP Rules or Act has not provided any specific format which are to be filed along with Form 24 for closure of LLP. The attachments mentioned in Form 24 will have to be filed.

  77. Dear mam

    can i have your no. Plz

    i have problem in filing form 8 for charge creation

  78. we have an LLP, REGISTERED IN KERALA. I want to file fom 8. (total contribution below 10 L, no income(or sales), only expenses -salary, rent etc).
    do you file form 8?. what is your fee/service charge?. Thank you.

  79. what is the procedure to close LLP and what will be the fee structure.

    • There are two options for closing the LLP:-
      1) striking off the name of LLP from the Registrar of Companies as per clause (b) of sub rule 1 of Rule 37 of LLP Rules 2008. [Please refer e-Form 24]
      2) Winding up of LLP as per Section 63, 64 and 65 of LLP Act 2008.

  80. We are in the process of filing Form 8 for a LLP incorporated during mid of the year in July 2010.

    When we fill up the data in the column current year, it states that the opening date of the current year reporting should not be earlier than the date of incorporation. Accordingly we made the change and thus the current year reads from 29/07/2010 till 31/3/2011

    When we fill up the previous year (which would not exist in case of the first year of reporting), it says that the date can not be left blank and at the same time date can not be earlier than the date of incorporation.

    Can you please help.

    Regards

    • Sorry for the delayed reply. i have to actually see Form 8 and the difficulties you are facing. can you please call me.

  81. Dear mam,
    I had formed LLP on 16th August 2011 and I did not know about filing of form-8 and form-11 until recently. If I calculate the penalties as per 100 Rs. per day, it is running at more than Rs. 60,000 for 2012. This is really a huge burden, I would have filed it on time had I known about this. There is no penalty if the LLP was formed after 1st October 2011, it does not look fair that I have to pay so much penalty.

    Could you please let me know what I can do in this regard to avoid such a huge penalty?

    • You will have to pay the penalty as on today. Because default in filing of form 8 and 11 would be Rs. 100 per day till the default continues.

      • We have the same issue. We formed our LLP in 2012 & our CA did not advise us to file Form 8 & 11. We are not functioning anymore & one of the partners has also moved out of the country. There were no revenue ever & we have no assets left in the bank acct. pls advise. Is it true that there is no penalty for LLPs formed after Oct 2011?

        • All LLPs registered up to 30-September-2012 have to mandatorily close their financial year as on 31-03-2013 and to file Form 11 by 30th May 2013 and Form-8 by 30th October-2013. LLPs registered from 01-10-2012 to 31-03-2013 have an option either to close financial year as on 31-03-2013 or 31-03-2014 and to file both Form-8 & 11 accordingly.Please note that if LLP fails to file Form-8 and Form-11 within prescribed time, an additional fees of Rs. 100/- is payable per day till date of filing. I would advise you to please check the date of incorporation of LLP and then as per this notice issued by MCA, please file form 8 and 11 as early as possible to avoid further delay and penalty.

  82. In case total obligation of contribution of partners of the LLP exceeds Rs. 50 lakhs or turnover of
    LLP exceeds Rs. 5 crores, then the eForm needs to be certified by a Company Secretary in whole
    time practice. in This Regard the Certificate from the Practicing company secretary is mandatory for filing of EForm-11

    • Yes, if total obligation of contribution of partners of the LLP exceeds Rs. 50 lakhs or turnover of LLP exceeds Rs. 5 crores, then the eForm needs to be certified by a Company Secretary in whole time practice. It is mandatory.

  83. what fees the professional charges for filing annual return of LLP

  84. Does form 8 require sign of CA/CS if turnover is less than 25L ?

    • e-form 8 is required to be digitially signed by two Designated partners and certified by [Chartered Accountant/Company Secretary/ Cost Accountant] in whole time practice.

  85. LLP formed on 02/12/2009; though Form 11 filed up to fY ended 31.03.2013, so far form 8 not filed; advise whether in view of the circular we can file one form 8 for the period 02/12/2009 to 31/03/2012 and another form 8 for FY 2012-13? will it be valid compliance?? thanks

  86. What is the prescribed fee for filing form 8 & form 11?

    • The fees for filing form 8 and 11 will differ as per amount of total capital contribution of LLP. You can visit http://www.llp.gov.in and check the calculate fees menu by inserting the amount of capital and date of event.

  87. mam,
    it is sufficient to sign declaration under MSME Act in case of form -8 of LLP signed by single Partner?

    thanks in advance.

  88. Hello mam,
    If charge petition is not filed with Roc from 2008 what is the procedure to be followed???

    • Please refer Section 142 of the Companies Act, 1956 if there is default in filing form 8 for charge creation.

  89. mam,
    i have filled form 11 but when i am up loading in mca website. the option of form 11 is not displaying
    so please help me in solving this issue

    • yes, there is no separate field of uploading form 11 on MCA portal, in that case please upload form 11 through the field-“e-form”.

  90. Dear Madam,
    I had filled froms 11 and 8 last year using the two digital signatures (two designated partners). but wehn merged with mca site, this year when i try to upload form11 error occurs ” The digital signature is not validated. The person is not authorized to sign in this field”. I have filled from and signed and validated signatures. At that time the signature are valid. When I open again that file, the signature gets unknown. When I do prescutiny in form, no errors occurs. But when I try to upload the file, error. Pls help me….

  91. maam,
    kindly clarify on revised filing of LLP would require to be checked properly…
    i am still confused…
    does that mean revised filing can be done in form 11 of LLP???

  92. Hello Madam
    Our LLP is regd on 4th Oct 2010, We are inoperative. Now we have filed form-11 for FY 12-13 on 31.5.2013. For previous year FY 11-12 we have not filed Form-11 and Form-8 till date.
    As per the recent notice on MCA/LLP portal, can we close our FY at a stretch from 4.10.2010 to 31.3.2013 (30 months) and file form-11 and form-8 OR do we need to close our FY as on last year ie. 31.3.2012?
    If so is there any penalty? If so how much it will be. To calculate fee at MCA portal what should be the input for “date of event”? It is confusing.
    Also can we revise the form already filed? Whether penalty applicable on revising? Please help. Thank you in advance.

    • As per MCA circular- the LLP formed upto 30.09.2011, have to mandatorily close its financial year as on 31.03.2012 and file form 8 by 30.10.2012 and form 11 by 30.05.2012.
      In your case the LLP is formed on 04.10.2010, you will have to file form 11 and 8 for F.Y. 31.03.2012.
      LLP is liable to pay penalty. Please check LLP portal- calculate fee and insert date of event- 31.03.2012. There is no provision to file revise form.

      • I am having trouble filling up Form 8. My LLP is registered on 02-05-2012
        When I try to fill the form it keeps giving me errors regarding previous year. Since this is the first year, how should I fill it. For current year I gave dates 02-05-2012 and 31-03-2013.
        For previous year which ever date I give it gives me error. I do not have major activities. only around 9000/- expenses. Do I still have to go to a Chartered Accountant. I am under the impression that I can fill it myself. But the form is not allowing me if I do not give chartered/cost accountant membership number.

    • Thank you Mam for the clarification.
      Regards

  93. maam,
    is it possible todorevised filling of form 11 when defectis noticed by LLP itself??

  94. Mam,
    if form-11 is not filed within due date and if i want to file it today what should be the date of event for calculation of fees from portal.Is there any additional penalty/punishment other than mentioned above in the blog.

    • If the financial year end would be 31.03.2013 then the date of event for calculating the fees for form 11 would be the 30.05.2013. The penalty will be Rs. 100 per day till the default continues.

  95. Mam,
    if form-11 is not filed within the due date what should me the date of event for calculating fees.If i want to file the form in June.Is there any punishment other than mentioned above in the blog.

  96. in what format do we have to file disclosure under Micro, Small and Medium Enterprises Development Act, 2006 in form 8.

  97. Hi Meenal,

    I need your advice regarding e-filing of form 8.

    This year (FY 2012_13) we have cross turnover of 40 Lacs. So, it needs to be certified (using Digital Signature) by Auditor.

    Further, it should also be certified (using Digital Signature) by CA.

    In such case, do we need to get signed two different persons (CA & Auditor)?

    We got digitally signed from CA for both the place. Prescrutiny of Form 8 was successful but when I tried to upload on LLP Portal it gives me an error like – Signature field for Practicing professional is duplicate.

    Do you have any suggestion here?

    Thanks & Best Regards,

    Bhavin

    • sorry for the delay in reply. Somehow i missed this question. As per instructions for filing form 8 LLP, if the turnover exceeds Rs. 40 lacs, then form should be digitally signed by two designated partner and certified by an auditor. You may try attaching DSC of designated partner on page 4/7. If you have already got this resolved, kindly also let me know what was done.

  98. Can Practicing Chartered Accountant Certify Form 11 for LLP Annual Filing? Is there anyt limit beyond which the same is required to be Certified by the Practicing Company Secretary?

    • Practising Chartered Accountant cannot certify Form 11 (LLP Annual filing). In case total obligation of contribution of partners of the LLP exceeds Rs. 50 lakhs or turnover of LLP exceeds Rs. 5 crores, then the e-Form needs to be certified by a Company Secretary in whole time practice.
      In case total obligation of contribution of partners of the LLP does not exceed Rs. 50 lakhs and turnover of LLP does not exceed Rs. 5 crores, then the eForm needs to be certified by the designated partner of the LLP.

  99. LLP firm incorporation date is 15.12.2012 llp have to file form-11 before 30th may, 2013??
    i want to asked should i closed my accounting year at 31.03.2014 or not??

    • Since the date of incorporation of LLP is 15.12.2012, you need to close Financial year on 31.03.2013 and file e-form 11 before 30th May, 2013.
      Thanks,

      • Will it not have the option of closing accounts on 31st March 2014 and file form 8 and 11 accordingly?

        • The Government has not issued any notice/ notification/ circular regarding closing of accounts on 31 st March, 2014.
          Since i do not know the date of incorporation of your LLP, i cannot answer when you will have to close the accounts.

        • Mam
          In case total obligation of contribution of partners of the LLP exceeds Rs. 50 lakhs or turnover of
          LLP exceeds Rs. 5 crores, then the eForm needs to be certified by a Company Secretary in whole
          time practice. In this Regard the Certificate from the Practicing Company secretary is mandatory for filing of Form-11 ?

          • Yes Certificate from Practising CS for filing form 11 is mandatory in case the total contribution of LLP exceeds Rs. 50 Lakhs or turnover exceeds Rs. 5 crores.

  100. Will an LLP have to file e-Form 11 for the FY 2012-13 if it has filed e-Form 24 for striking its name off on 30th March 2013? The status of the form is shown as “assigned” on the MCA website.

    • I think you need to file e-form 11 for F.Y. 2012-2013 even though e-form 24 for striking its name on 30th March, 2013. I would advise to check with Registrar of Companies.

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