An LLP's annual filings are simple, but they are unforgiving when missed. Since 2022 the late fee is a multiple of the normal fee that climbs with the delay, and an LLP that stops filing can be struck off. These are the annual filing problems partners and their accountants bring to us most often.
13 problems solvedFor LLP partners, CAs, CSs and accountantsLast reviewed: 5 October 2026
Missed the Form 11 (annual return) deadline of 30 May
What you see
Form 11 for the last financial year was not filed by 30 May, and the portal shows an additional fee.
Why it happens
Partners thought an LLP with no business does not need to file. Every LLP must file Form 11 within 60 days of the end of the financial year, even with nil activity.
How to fix it
File Form 11 as soon as possible. The additional fee is a multiple of the normal fee and rises in bands as the delay grows.
Use our late fee calculator to see the exact amount for your filing date.
Then plan Form 8, which is due by 30 October.
Avoid it next time
Put 30 May and 30 October in the calendar every year, even for an inactive LLP.
Missed the Form 8 (statement of account and solvency) deadline of 30 October
What you see
Form 8 is pending past 30 October, and the additional fee is building up.
Why it happens
Accounts were not finalised or audited in time, or partners waited for the income-tax return first.
How to fix it
Finalise the accounts, get them audited if the audit threshold applies, and file Form 8 with the designated partners' solvency declaration and professional certification.
Check the additional fee in the late fee calculator. Beyond 360 days a daily amount is added on top of the multiple.
File the oldest pending year first.
Avoid it next time
Close the books by June, so Form 8 can go in with the income-tax return.
The additional fee on the portal is far more than the old ₹100 per day you expected.
Why it happens
The flat ₹100-per-day fee was replaced from 1 April 2022. Additional fees for Form 8 and Form 11 are now multiples of the normal fee that rise across delay bands, with higher multiples for LLPs that are not small LLPs.
Periods before 1 April 2022 still carry the old fee.
How to fix it
Check whether the LLP is a small LLP for the year, since the multiples differ.
Calculate the fee for your planned filing date with our calculator, and file before the next band starts.
Avoid it next time
File within the due date. The normal fee is small; the delay bands are what make it expensive.
The partners are unsure whether Form 8 needs audited accounts.
Why it happens
Rule 24(8) exempts an LLP whose turnover does not exceed ₹40 lakh, or whose contribution does not exceed ₹25 lakh, in the financial year. Most professionals read this as requiring an audit once either limit is crossed, and that is the safe course. Below both limits, audit is optional unless the LLP agreement requires it.
The LLP Act audit is different from the tax audit under income-tax law, which has its own turnover limits.
How to fix it
Check both thresholds for the year.
If an audit is needed, appoint the auditor and have the accounts audited before filing Form 8.
Separately check whether the tax audit applies for the income-tax return.
Avoid it next time
Recheck turnover and contribution each year. Crossing either limit makes the audit compulsory.
Which income-tax return due date applies to our LLP?
What you see
The partners have heard both 31 July and 31 August, and are unsure.
Why it happens
From assessment year 2026-27, an LLP that does not need a tax audit files its return (ITR-5) by 31 August. LLPs that need a tax audit file by 31 October, and transfer-pricing cases by 30 November.
How to fix it
Decide first whether the tax audit applies.
File ITR-5 by the date that applies. A late return attracts a late fee and interest, and some losses cannot be carried forward if the return is late.
Avoid it next time
Finish the accounts early. The ITR, the tax audit and Form 8 all depend on them.
Does our LLP need a tax audit as well as the LLP audit?
What you see
The partners are unsure whether a tax audit report is required with the ITR.
Why it happens
The tax audit is under income-tax law and depends mainly on turnover (with a higher limit where cash transactions are very small). LLPs cannot use the 44AD or 44ADA presumptive schemes. It is separate from the LLP Act audit.
How to fix it
Check the year's turnover and cash receipts and payments against the tax audit limits.
If it applies, file the tax audit report by the specified date, one month before the ITR due date for audit cases (normally 30 September and 31 October). Check whether these dates have been extended for the year.
Avoid it next time
Decide on the tax audit early, because it moves the ITR due date.
Law: Tax audit provisions, Income-tax Act 1961 (section 44AB), carried into the Income-tax Act 2025LLP ITR due date and tax audit →#
For professionals
LLP received a penalty notice or adjudication order
What you see
An adjudicating officer issued a notice for a default, such as late filing.
Why it happens
Since the 2021 amendments, many LLP defaults carry civil penalties imposed by an adjudicating officer instead of criminal prosecution. Some offences punishable with fine can still be compounded.
How to fix it
Reply to the adjudication notice within the time given, and make good the default first.
If a penalty is imposed, pay it or appeal to the Regional Director within 60 days of receiving the order.
For an offence punishable with fine only, consider a compounding application.
Avoid it next time
File on time. Penalties apply on top of the additional fee.
Stuck on one of these right now? Send us the SRN, the notice or a screenshot of the error. We will tell you the fix and the deadline, and file it for you if you want.
