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.

If this article has helped you in any way, i would appreciate if you could share/like it or leave a comment. Thank you for visiting my blog.

Legal Disclaimer:
The information / articles & any replies to the comments on this blog are provided purely for informational and educational purposes only & are purely based on my understanding / knowledge. They do not constitute legal advice or legal opinions. The information / articles & any replies to the comments are intended but not promised or guaranteed to be current, complete, or up-to-date and should in no way be taken as a legal advice or an indication of future results. Therefore, I can not take any responsibility for the results or consequences of any attempt to use or adopt any of the information presented on this blog. You are advised not to act or rely on any information/article contained without first seeking the advice of a Practicing Professional.

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

  1. 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.

  2. 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.

  3. 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.

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

    Best Regards

  5. 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.

  6. 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.

  7. 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.

  8. 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?

  9. 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


  10. 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

  11. 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.

  12. 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.

  13. 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

  14. 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?

Leave a Reply

1. Your email address will not be published.
2. All the comments are held for moderation & the approval/response thereof will take some time hence your patience is highly appreciated.
3. Answers to all the questions is not guaranteed/possible since some cases/questions may involve detailed analysis/consultation.
4. If you are a Practising Professional, i would suggest you to Post any queries on the blog itself (so that answers would help others too) instead of having a discussion over the phone otherwise you may email me the detailed query on "".
* Would appreciate your return comment/response/update if my answer helped you. Thanks!!



You may use these HTML tags and attributes: <a href="" title="" rel=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>