LLP Compliance Calendar — Every Due Date for an LLP in India
Dates and fees below apply to financial year 2025‑26 (assessment year 2026‑27). This is general information for LLP partners and first‑time filers, not a substitute for advice on your specific LLP.
If you run an LLP — or you have just been made a designated partner and the filings have landed on your desk — this page lists every recurring deadline for an LLP, what each form is for, and what it costs if you miss it. Nothing here is optional. An LLP has to file even if it did no business and earned nothing.
The calendar at a glance
| Deadline | What is due | Who it applies to |
|---|---|---|
| 30 May | LLP Form 11 — Annual Return (a snapshot of partners and contribution as on 31 March) | Every LLP, whatever the turnover — even a dormant one |
| 30 June (once every 3 financial years) |
DIR‑3 KYC Web — OTP verification of every designated partner who holds a DIN/DPIN. The old eForm is discontinued. | Every designated partner with a DPIN. The 2026 transition cycle is due 30 September 2026. |
| 30 September | Tax audit report (Form 3CA/3CB‑3CD) — only if a tax audit applies | LLPs whose business turnover crossed ₹1 crore (or professional receipts crossed ₹50 lakh) |
| 30 October | LLP Form 8 — Statement of Account & Solvency (the LLP’s accounts and a solvency declaration; also where charges are reported) | Every LLP |
| 31 August | Income Tax Return (ITR‑5) — for an LLP not under tax audit | Most small LLPs. This is the date from AY 2026‑27 onwards (a permanent change, not an extension). |
| 31 October | Income Tax Return (ITR‑5) — for an LLP under tax audit | Audit‑case LLPs |
| 30 November | Income Tax Return (ITR‑5) — where a transfer‑pricing report (Form 3CEB) is required | LLPs with international or specified domestic transactions |
What each form is — and what happens if you miss it
LLP Form 11 — Annual Return (due 30 May)
A one‑page summary of who the partners are and how much each has contributed, as on 31 March. It is separate from Form 8 — filing one does not cover the other.
Miss it: the late fee compounds with every slab of delay (see the fee tables below). There is no ceiling on how late you can file, but an LLP that has not filed Form 8 and Form 11 for any two financial years can be treated as a defaulter, its designated partners can be blocked from being appointed to other companies/LLPs, and the Registrar can strike the LLP off.
LLP Form 8 — Statement of Account & Solvency (due 30 October)
The LLP’s financial position for the year ended 31 March, plus a declaration by the designated partners that the LLP can pay its debts. Charge details (money borrowed against the LLP’s assets) are reported here — there is no separate charge form for an LLP.
Miss it: same escalating late fee as Form 11. A false solvency declaration is a separate, more serious matter.
DIR‑3 KYC — designated partner KYC (now once every 3 financial years, due 30 June)
Every individual who holds a DIN/DPIN has to verify their KYC with the MCA. This changed with effect from 31 March 2026:
- It is no longer an annual filing. KYC is now done once every three financial years, on or before 30 June following the end of the third financial year.
- It is DIR‑3 KYC Web only — an OTP verification on the MCA portal. The separate eForm DIR‑3 KYC has been discontinued.
- Transition: anyone due to file in the current (2026) cycle has until 30 September 2026. A partner who completed KYC in FY 2024‑25 is next due by 30 June 2028.
- Any change to a partner’s name, email, mobile or address still has to be updated within 30 days, whatever point of the cycle you are at.
Miss it: the DIN/DPIN is deactivated (“Deactivated due to non‑filing of DIR‑3 KYC”). While it is deactivated you cannot sign or file any MCA form. Reactivation means completing the KYC with a ₹5,000 late fee.
Income Tax Return (ITR‑5) — every LLP, every year
An LLP files ITR‑5 whether or not it had any income, and whether or not it did any business. A NIL return is still a return.
- No tax audit: due 31 August. From assessment year 2026‑27 this is a permanent statutory date (Finance Act 2026 amendment to section 139(1)) — not the kind of one‑off extension the department used to grant. It used to be 31 July.
- Tax audit applies (business turnover above ₹1 crore, or professional receipts above ₹50 lakh, among other triggers): audit report by 30 September, return by 31 October.
- Transfer pricing (Form 3CEB): return by 30 November.
Miss it: a late‑filing fee under section 234F (₹5,000; ₹1,000 if total income is up to ₹5 lakh), interest under section 234A on any unpaid tax, and — important — business losses cannot be carried forward if the return is filed late. A belated return can be filed up to 31 December of the assessment year.
Tax audit is not the same as LLP audit
Two different things trip up first‑time filers:
- Statutory LLP audit (under the LLP Rules): required if the LLP’s contribution is more than ₹25 lakh or its turnover is more than ₹40 lakh. Below both limits, Form 8 and Form 11 can be self‑certified by a designated partner.
- Income‑tax audit (under section 44AB of the Income‑tax Act): required mainly if business turnover is more than ₹1 crore (or professional receipts more than ₹50 lakh). This is the one that pushes your ITR date to 31 October.
Which of these apply to me?
- Every LLP, always: Form 11 (30 May), Form 8 (30 October), and an income‑tax return.
- DIR‑3 KYC: every designated partner who holds a DPIN — now once every three financial years (30 June), with the current cycle due 30 September 2026.
- Contribution up to ₹25 lakh and turnover up to ₹40 lakh? No statutory LLP audit — Form 8 and Form 11 are self‑certified.
- Business turnover above ₹1 crore (or professional receipts above ₹50 lakh)? Tax audit applies — audit report by 30 September, ITR by 31 October.
- Otherwise: ITR by 31 August.
- International or specified domestic transactions? Add Form 3CEB and an ITR date of 30 November.
One‑time filings that are easy to forget
- Form 3 — the LLP Agreement — within 30 days of incorporation, and again within 30 days of any change to the agreement (new partner, change in contribution, change in profit sharing, change of registered office if the agreement records it).
- Form 4 — appointment, resignation or change of a partner / designated partner — within 30 days of the event.
- Form 15 — change of registered office — within 30 days.
These carry the same late‑fee ladder as the event‑based forms below.
Government fees and late fees
The figures below are the fees charged by the MCA and the Income‑tax Department. They do not include any professional charge for preparing or filing the forms.
Normal filing fee — by contribution
The same slab applies to Form 3, Form 4, Form 8, Form 11, Form 12, Form 15 and most other LLP forms.
| LLP contribution | Normal fee per form |
|---|---|
| Up to ₹1 lakh | ₹50 |
| ₹1 lakh to ₹5 lakh | ₹100 |
| ₹5 lakh to ₹10 lakh | ₹150 |
| ₹10 lakh to ₹25 lakh | ₹200 |
| ₹25 lakh to ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
Incorporation (FiLLiP), name reservation (RUN‑LLP) and strike‑off (Form 24) have their own separate fees and are not covered here.
Additional (late) fee — Form 8 and Form 11
The additional fee is a multiplier of the normal fee above. It depends on how late you are and on whether the LLP is a “Small LLP”.
| Delay past the due date | Small LLP | Other than Small LLP |
|---|---|---|
| Up to 15 days | 1× | 1× |
| 16 to 30 days | 2× | 4× |
| 31 to 60 days | 4× | 8× |
| 61 to 90 days | 6× | 12× |
| 91 to 180 days | 10× | 20× |
| 181 to 360 days | 15× | 30× |
| Beyond 360 days | 15× plus ₹10 for every extra day past 360 | 30× plus ₹20 for every extra day past 360 |
Additional (late) fee — event‑based forms (Form 3, 4, 5, 12, 15…)
The ladder is the same as Form 8/Form 11 up to 360 days. The difference is what happens after a year: instead of a multiplier plus a per‑day amount, event‑based forms jump to a flat higher multiplier.
| Delay past the due date | Small LLP | Other than Small LLP |
|---|---|---|
| Up to 15 days | 1× | 1× |
| 16 to 30 days | 2× | 4× |
| 31 to 60 days | 4× | 8× |
| 61 to 90 days | 6× | 12× |
| 91 to 180 days | 10× | 20× |
| 181 to 360 days | 15× | 30× |
| Beyond 360 days | 25× | 50× |
The event date for these forms is the date of the event itself (a partner joining, a change to the agreement, an office move), and the clock starts on day 31 after that.
Things the fee tables do not tell you at a glance
- “Small LLP” needs both conditions: contribution up to ₹25 lakh and turnover up to ₹40 lakh. Cross either one and the higher column applies.
- The multiplier system is for recent periods. It applies to Form 8/Form 11 for FY 2021‑22 onwards, and to events on or after 1 April 2022. For older defaults, the earlier flat ₹100 per day (with no cap) still applies — a much harsher number.
- The fee is per form, per year. Two missed Form 11s means two separate late fees, each on its own delay clock.
- Watch for MCA relief schemes. The MCA periodically opens one‑time windows (settlement / condonation schemes) that waive additional fees. Check whether one is open before you file an old default.
- A foreign LLP pays a flat ₹1,000 for Form 8.
- DSC, stamp duty, name reservation and GST are separate costs and are not in this table.
Ready reckoner — total fee for a late Form 11 or Form 8
Total payable = normal fee + additional fee. Two examples of the normal fee are shown (₹50 for a small LLP with ₹1 lakh contribution; ₹600 for an LLP with contribution above ₹1 crore).
| Days late | Multiplier (Small / Other) | Small LLP, ₹1 lakh contribution | Other LLP, above ₹1 crore |
|---|---|---|---|
| 1 to 15 | 1× / 1× | ₹50 + ₹50 = ₹100 | ₹600 + ₹600 = ₹1,200 |
| 16 to 30 | 2× / 4× | ₹50 + ₹100 = ₹150 | ₹600 + ₹2,400 = ₹3,000 |
| 31 to 60 | 4× / 8× | ₹50 + ₹200 = ₹250 | ₹600 + ₹4,800 = ₹5,400 |
| 61 to 90 | 6× / 12× | ₹50 + ₹300 = ₹350 | ₹600 + ₹7,200 = ₹7,800 |
| 91 to 180 | 10× / 20× | ₹50 + ₹500 = ₹550 | ₹600 + ₹12,000 = ₹12,600 |
| 181 to 360 | 15× / 30× | ₹50 + ₹750 = ₹800 | ₹600 + ₹18,000 = ₹18,600 |
| 361 and beyond | 15× +₹10/day / 30× +₹20/day | ₹800 + ₹10 × (days past 360) | ₹18,600 + ₹20 × (days past 360) |
Worked example. Form 11 for FY 2024‑25 was due on 30 May 2025. A Small LLP with ₹1 lakh contribution that files on 20 September 2025 is about 113 days late — the 91‑to‑180‑day band — so 10×: ₹50 normal + ₹500 additional = ₹550. If the same LLP only files on 15 July 2026, that is about 411 days late: 15× on the normal fee plus ₹10 for each of the 51 days past 360, i.e. ₹50 + ₹750 + ₹510 = ₹1,310. For an LLP that is not a Small LLP, double the multiplier and the per‑day amount.
The same arithmetic applies to Form 8, measured from 31 October instead of 30 May. Or use the calculator below to get the figure for your own dates.
LLP late‑fee calculator — Form 11 & Form 8
Set the form, the financial year and the date you filed — or the date you plan to file. It returns the MCA due date, how many days late that is, the delay band and the total government fee: normal fee plus the additional (late) fee. Government fee only — no DSC, professional charge or income‑tax penalty.
Based on the LLP (Amendment) Rules, 2022 — the multiplier system for Form 8 / Form 11 for FY 2021‑22 onwards. Older defaults used a flat ₹100 per day with no cap. The fee is per form: Form 8 and Form 11 are filed and paid separately, each on its own delay clock. A government‑fee estimate for guidance, not a demand or a quote — confirm the payable amount on the MCA portal before you file.
Frequently asked questions
What is the due date for LLP Form 11?
30 May every year, for the financial year ended on the previous 31 March.
What is the due date for LLP Form 8?
30 October every year.
Is DIR‑3 KYC still required every year?
No. With effect from 31 March 2026 it is done once every three financial years, by 30 June following the end of the third year, and only as DIR‑3 KYC Web (OTP). The separate eForm has been discontinued. The current transition cycle is due 30 September 2026. Any change to a partner’s name, email, mobile or address still has to be updated within 30 days.
What is the penalty for filing LLP Form 11 late?
1× the normal fee for up to 15 days, rising through 2×/4×, 4×/8×, 6×/12×, 10×/20× and 15×/30× (Small LLP / other) as the delay grows, and beyond one year an extra ₹10 or ₹20 for every additional day. See the ready reckoner above.
How do I work out the total late fee for a particular filing date?
Use the LLP Late Fee Calculator (also embedded above). Enter the form, the financial year and the date you filed or plan to file — it returns the due date, the number of days late, the delay band and the total government fee (normal fee plus additional fee), including the ₹10/₹20‑per‑day component once you are more than 360 days late.
Do I have to file an income‑tax return if my LLP had no income or is dormant?
Yes. Every LLP files ITR‑5 regardless of income or activity. A NIL return is still required.
Can Form 8 and Form 11 be filed together?
No. They are two separate filings, with separate fees and separate due dates.
Is there a separate form to register a charge for an LLP?
No. Unlike a company (which files CHG‑1), an LLP reports charge creation, modification and satisfaction inside Form 8. See Which form registers a charge for an LLP?
Related guides on this site
- How to file LLP Form 11
- LLP Form 8 — Statement of Account & Solvency
- Missed the Form 11 deadline — the penalty structure
- Do LLP partners need to file DIR‑3 KYC?
- DIR‑3 KYC moves to a 3‑year cycle
- LLP ITR filing due date & tax audit
- Tax rate for an LLP in India
- When is an LLP audit required?
- Post‑incorporation compliance checklist