Compliance questions, answered.

Two recurring MCA filings: Form 11 (Annual Return, due 30 May) and Form 8 (Statement of Account & Solvency, due 30 October). Designated partners also need to complete DIR-3 KYC on its own cycle. All of these apply every year regardless of whether the LLP did any business.

Yes — an LLP has to file its income tax return annually regardless of whether it made a profit, had any turnover, or did any business at all during the year. This is separate from, and in addition to, the MCA filings (Form 8 and Form 11).

Additional filing fees are charged when a form is filed after its applicable due date; statutory penalties are a separate consequence under the relevant legal provision and adjudication process. Paying an additional filing fee does not automatically remove liability for a statutory penalty. The filing fee depends on the form, contribution slab, Small LLP status, exact days of delay and any applicable relaxation. For example, the Form 11 fee table places a delay of exactly 90 days in the 61–90-day band: additional fees of 6 times the normal fee for a Small LLP and 12 times for other LLPs, plus the normal filing fee. A delay of 91 days moves to the next band. Do not apply one fee formula to every LLP form or assume a general ₹100-per-day rate. Check the current notified fee schedule and MCA payment calculation before filing. Reference: MCA Form 11 instruction kit and the LLP Rules fee schedule.

Not automatically — a statutory audit under the LLP Rules only kicks in once the LLP's turnover or partners' contribution crosses specified thresholds. Below those thresholds, a self-certified Statement of Account & Solvency (Form 8) is enough. Because these thresholds are set by rule and can be revised, it's worth confirming the current figures rather than assuming — get in touch and we'll check against your LLP's numbers.

No — only designated partners need a Director/Designated Partner Identification Number (DIN/DPIN). Ordinary partners who aren't designated partners don't require one, unless they're separately appointed as a designated partner later.

The initial LLP agreement information is normally filed in Form 3 within 30 days of incorporation. Changes to the LLP agreement are normally reported within 30 days of the change. Do not postpone the initial filing merely because business has not started. Check that partner names, contribution, profit-sharing terms, execution details and applicable stamp duty match the supporting agreement. Any relaxation must be supported by the applicable notification; do not assume an old scheme remains available. Reference: MCA Form 3 instruction kit, read with section 23 of the LLP Act and rule 21 of the LLP Rules.