A Limited Liability Partnership files two annual forms with the ROC: Form 11 (annual return) and Form 8 (statement of account and solvency).
An LLP must have its accounts audited if turnover exceeds ₹40 lakh or partners’ contribution exceeds ₹25 lakh in the year.
Key points
- Form 11 by 30 May
- Form 8 by 30 October
- Designated partners need a DIN and annual KYC
- Income tax return due by 31 July, or 31 October if audited
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts