Compliance
LLP Annual Compliance Calendar — What's Due and When
Every LLP, active or not, has a small set of recurring filings due each year. Missing any of them adds up in late fees, so it helps to know the calendar in advance.
By 30 May — Form 11 (Annual Return)
A summary of the LLP's partners and structure as of 31 March. Due every year regardless of turnover or whether the LLP did any business. Late filing attracts ₹100/day with no upper cap.
By 30 October — Form 8 (Statement of Account & Solvency)
The LLP's financial position and solvency declaration for the year ended 31 March. Also mandatory every year, with the same ₹100/day, no-cap late fee. Filing Form 11 does not excuse this filing, and vice versa — both are required.
DIR-3 KYC — once every 3 financial years
Every designated partner with a DIN must complete DIR-3 KYC. As of a rule change effective 31 March 2026, this shifted from an annual requirement to once every 3 consecutive financial years from DIN allotment, filed by 30 June of the year after the 3-year cycle ends. Note: if a designated partner's mobile number, email, or address changes mid-cycle, that update still has to be filed within 30 days regardless of where they are in the 3-year cycle.
Keeping track
Because Form 11 and Form 8 fall roughly five months apart and DIR-3 KYC only comes around periodically, it's easy to lose track of which year a designated partner is due. Keeping a simple internal note of DIN allotment dates avoids missing the KYC cycle.