LLP Form 8 — Statement of Account & Solvency: how to file it, step by step

LLP Form 8 at a glance

Who has to file LLP Form 8

• Every LLP registered in India, for every financial year, with no exemption for turnover or activity.
• Foreign LLPs (FLLPs) registered in India, signed by their authorised representatives instead of designated partners.
• A dormant LLP with no transactions files a nil statement — zeros, not a blank form.
• Any LLP creating, modifying or satisfying a charge uses this same form, selecting Charge at field 1.

When it is due

Where to find it on the MCA portal

The exact path on MCA V3, in order:

Before you start

Every one of these has to be true before the form will go through. Checking them first is what saves a cancelled SRN.

• The filer must be registered on the MCA portal, and the LLP must hold a valid LLPIN or FLLPIN.
• Two designated partners must each have a valid, non-expired DSC registered against their DPIN and associated with this LLP. One signature is not enough — this is the main structural difference from Form 11.
• The LLP's accounts for the year must be finalised, because the figures entered here have to agree with them.
• If turnover exceeded ₹40 lakh or contribution exceeded ₹25 lakh, the LLP's auditor must be appointed and available to certify the form.

How to file LLP Form 8, step by step

1. Log in to MCA V3 and open LLP e-Filing

   Sign in at mca.gov.in as a business user, then go to MCA Services → LLP e-Filing. Form 8 is listed directly on that page.

2. Choose what the form is for

   Field 1 is a switch. Select Statement of Account and Solvency for the annual filing, or Charge to register the creation, modification or satisfaction of a charge. The rest of the form reshapes itself around that choice — picking the wrong one puts you in an entirely different set of fields.

3. Enter the LLPIN or FLLPIN

   Pre-filled if you are logged in as the LLP. Professional users get a search box; other business users get a dropdown of associated LLPs.

4. Set the Statement of Account and Solvency date

   This is the date as at which the statement is made — normally 31 March of the year being reported. The field is mandatory once Statement of Account and Solvency is selected at field 1.

5. Enter every figure in rupees

   All figures must be entered in rupees only. Convert from crores, millions, lakhs, thousands or hundreds before typing. Entering 12.5 where the accounts say ₹12.5 lakh is one of the most common and most damaging data errors on this form, and nothing in the portal will catch it for you.

6. Enter zeros for the previous year on a first filing

   If this is the LLP's first Statement of Account, put zero in the previous financial year column — do not leave it blank.

7. Use the Others field for anything that does not fit a head

   If an item in your accounts does not map to any of the heads printed on the form, put it in Others and state both the nature of the item and the amount. Do not force it into an unrelated head to make the form balance.

8. Tick the solvency declaration

   The declaration that the LLP is able to pay its debts in full as they become due is a checkbox plus radio button, and both are mandatory. This is a statement of fact by the designated partners, not a formality — signing it while the LLP is insolvent has consequences beyond the filing.

9. Attach documents where the charge option applies

   For the ordinary annual statement there is no mandatory attachment. If you selected Charge and are recording a creation or modification, the instrument creating or modifying the charge is mandatory. A further instrument is mandatory where you are acquiring property already subject to a charge. All attachments are PDF or JPG, 2 MB maximum, up to five optional files.

10. Get the certification right

    If turnover exceeds ₹40 lakh or the partners' obligation of contribution exceeds ₹25 lakh, the form must be certified by the auditor of the LLP. In every other case a designated partner certifies (or the authorised representative, for an FLLP). Where a practising professional certifies, they must be a chartered accountant, cost accountant or company secretary in whole-time practice — CAs and cost accountants enter a membership number, company secretaries enter a certificate of practice number.

11. Submit, then have two designated partners sign

    Save as draft at any point once the LLPIN is in. On submit, validation runs and an SRN is generated. The generated PDF must then be digitally signed by a minimum of two designated partners of the LLP (or authorised representatives of an FLLP) and uploaded back within 15 days of SRN generation.

12. Pay the fee

    Payment is due within 7 days of uploading the signed PDF, or the form's due date plus 2 days, whichever is earlier. Miss it and the SRN is cancelled. An acknowledgement follows a successful payment.

Documents to attach

Mandatory

• None for the ordinary annual Statement of Account and Solvency.
• Instrument creating or modifying the charge — mandatory only where Charge is selected and the filing is a creation or modification.
• Instrument evidencing creation or modification of charge where property already subject to a charge is being acquired.

Optional

• Disclosure under the Micro, Small and Medium Enterprises Development Act, where applicable.
• Any statement of contingent liabilities not forming part of the figures entered.
• Anything that would not fit within a field on the form.

File limits: PDF or JPG only, maximum 2 MB per file, up to five optional attachments.

Government fee for LLP Form 8

The normal fee depends on the total contribution of the LLP, under the LLP Rules, 2009. The same slab applies whether the form is filed for the annual statement or for a charge.

Late filing fee

The escalating additional fee applies to the Statement of Account and Solvency filing only. Where Charge is selected at field 1, MCA's own fee rules record the additional fee as not applicable — there is no charge-specific late fee, and no separate fee beyond the normal filing fee. Beyond 360 days the annual filing also picks up a per-day component on top of the multiplier.

Why LLP Form 8 gets rejected

These are the failures that actually stop filings, in rough order of how often they come up.

Figures entered in lakhs instead of rupees

Every amount must be in rupees. This is the most frequent substantive error on Form 8 and the portal will not flag it.

Only one designated partner has signed

Form 8 needs two DSCs. A single signature fails at upload.

Previous-year column left blank on a first filing

Enter zero, not nothing.

Auditor certification missing above the threshold

Turnover above ₹40 lakh or contribution above ₹25 lakh means the auditor certifies — a designated partner cannot.

Figures that do not agree with the signed accounts

The statement has to reconcile to the LLP's finalised accounts. Mismatches surface later, often during strike-off or due diligence.

Wrong option at field 1

Selecting Charge when you meant the annual statement puts you in the charge fields, with a mandatory instrument attachment you do not have.

SRN cancelled for a missed window

Signed PDF not uploaded within 15 days of SRN, or fee not paid within 7 days of that upload (or due date plus 2 days).

Assuming Form 11 covers it

Form 8 and Form 11 are separate annual filings with different deadlines. Both are mandatory.

LLP Form 8 — frequently asked questions

What is the due date for LLP Form 8?

30 October each year, for the financial year that ended on the previous 31 March. The statutory rule is 30 days from the end of six months of the financial year, and six months from 31 March is 30 September.

Does an LLP with no business have to file Form 8?

Yes. A dormant LLP files a nil statement with zeros. There is no turnover threshold that removes the obligation.

How many designated partners have to sign Form 8?

At least two. This is different from Form 11, which one designated partner can sign. If your LLP has only one functioning designated partner, that has to be fixed before Form 8 can be filed.

When does an auditor have to certify Form 8?

When the LLP's turnover exceeds ₹40 lakh or the partners' obligation of contribution exceeds ₹25 lakh. Below both of those, a designated partner certifies the form.

Is that the same threshold as the LLP audit requirement?

It is the same pair of figures — turnover above ₹40 lakh or contribution above ₹25 lakh — which is also the point at which an LLP must have its accounts audited under the LLP Rules. So in practice an LLP that needs an audit also needs its auditor to certify Form 8.

How much is the late fee for LLP Form 8?

It is a multiple of the normal filing fee, rising with the delay: 1x up to 15 days, then 2x/4x, 4x/8x, 6x/12x, 10x/20x and 15x/30x (small LLP / other LLP) as the delay passes 30, 60, 90, 180 and 360 days, plus ₹10 or ₹20 per day beyond 360 days. There is no upper cap, so an old unfiled Form 8 keeps growing.

Which form registers a charge for an LLP — is it CHG-1?

No. LLPs do not use CHG-1. Charge particulars are filed through this same Form 8 by selecting Charge at field 1, and there is no separate charge fee or charge-specific late fee.

Can I file Form 8 before Form 11?

Yes. They are independent filings with different deadlines — Form 11 on 30 May and Form 8 on 30 October — and neither is a precondition for the other.

What if an expense in my accounts does not match any head on the form?

Put it under Others and state the nature of the item along with the amount. Do not push it into an unrelated head simply to make the form balance.

Checked against the Ministry of Corporate Affairs instruction kit for this web form and the Limited Liability Partnership Rules, 2009. MCA changes its forms and fees from time to time — confirm the current position on mca.gov.in before you file.