Last reviewed: 01 September 2026. Two LLP forms carry a due date every year without exception, dormant LLPs included: Form 11 (Annual Return) and Form 8 (Statement of Account and Solvency). For the year ended 31 March 2026, Form 11 was due on 30 May 2026 — as of today that is 94 days ago, which means any LLP that has not filed it is already sitting inside the 90-180 days additional-fee bracket, and the fee has no upper cap. Form 8 is due on 30 October 2026 — 59 days from now, which is enough runway to plan the audit certification properly if your LLP needs one, but not enough to leave it for late September.
Form 11 and Form 8 are not interchangeable
They report different things, sit on different due dates, and a filing agent occasionally conflates the two when an LLP asks for "the annual filing." Keep them separate in your own tracker:
| Aspect | Form 11 — Annual Return | Form 8 — Statement of Account & Solvency |
|---|---|---|
| What it reports | Partners, their contribution and a summary of the LLP's state of affairs as on 31 March | Solvency declaration plus a summary of the year's accounts |
| Due date, FY 2025-26 | 30 May 2026 (60 days from year-end) | 30 October 2026 (30 days from the half-year mark) |
| Who signs | Any two designated partners, digitally | Any two designated partners; auditor certification added above the ₹40 lakh/₹25 lakh threshold |
| Applies to dormant/nil-activity LLPs | Yes, still mandatory | Yes, still mandatory |
| Governing provision | Section 35, LLP Act 2008 read with Rule 25 | Section 34(2)-(3), LLP Act 2008 read with Rule 24 |
The additional-fee table — and why it has no ceiling
Since the LLP (Amendment) Rules, 2022, the additional fee on a delayed Form 11 or Form 8 is calculated as the normal filing fee multiplied by a factor that steps up with the delay period, and the factor is steeper for LLPs that do not qualify as "small." There is no per-form cap written into the schedule — the fee keeps compounding for as long as the form stays unfiled.
| Delay from due date | Small LLP | Other LLPs |
|---|---|---|
| Up to 15 days | 1× | 1× |
| 15-30 days | 2× | 4× |
| 30-60 days | 4× | 8× |
| 60-90 days | 6× | 12× |
| 90-180 days | 10× | 20× |
| 180-360 days | 15× | 30× |
| Beyond 360 days | 25× | 50× |
A "small LLP" is one whose turnover did not exceed ₹40 lakh in the preceding financial year and whose partners' total contribution does not exceed ₹25 lakh — both conditions together, not either. Most single-family or two-partner professional/consulting LLPs qualify; an LLP that has scaled past either limit sits on the steeper column.
Worked example: what 30 October really costs if Form 11 is still pending
Take an LLP with partners' contribution of ₹15 lakh (normal filing fee ₹200, from the ₹10-25 lakh slab) that has not yet filed Form 11 for FY 2025-26 and does not qualify as small. As of 01 Sept 2026, that filing is 94 days late, which places it in the 90-180 days bracket at a 20× multiplier:
| Component | Amount |
|---|---|
| Normal filing fee | ₹200 |
| Additional fee (20× normal fee) | ₹4,000 |
| Total payable to file today | ₹4,200 |
Wait until 26 Nov 2026 — the 180-day mark from the original due date — and the multiplier for a non-small LLP steps up from 20× to 30×, taking the additional fee on the same ₹200 base to ₹6,000. The fee schedule rewards filing the moment you notice a default, not waiting for Form 8 to force the conversation. Compare it against an LLP that catches the same default within the 60-90 day window (before 28 Aug 2026): the additional fee there is only 12× normal fee — roughly a third of what it becomes 90 days later.
Who needs an auditor's signature on Form 8
The audit trigger for Form 8 is a separate, lower threshold from the Section 44AB tax-audit limits under the Income-tax Act — the two are frequently, and wrongly, assumed to move together:
- Below the line: turnover ≤ ₹40 lakh and contribution ≤ ₹25 lakh — two designated partners can sign Form 8 without a Chartered Accountant's certification.
- Above the line: turnover exceeds ₹40 lakh, or contribution exceeds ₹25 lakh (either condition is enough) — Form 8 needs to be certified by the LLP's auditor before it can be filed.
- Separately: the Income-tax Act's Section 44AB tax-audit thresholds (currently ₹1 crore/₹10 crore turnover depending on the cash-transaction proportion, or the presumptive-scheme limits) apply on their own track and can require a tax audit even where the LLP Act audit does not, or vice versa.
What actually happens if an LLP just doesn't file
Beyond the compounding fee, an unfiled Form 11 or Form 8 shows up immediately as a non-compliant/inactive flag on the MCA master data for that LLPIN — which is the first thing a bank credit team, a tender scrutiny committee or a due-diligence counterparty checks. In practice that blocks working-capital renewals and vendor empanelment long before the legal end-stage: the Registrar's power under Rule 37 of the LLP Rules, 2009 to strike an LLP off the register suo motu where it is not carrying on business or has left statutory returns unfiled over consecutive financial years. Restoration after strike-off is a National Company Law Tribunal process — slower and costlier than simply filing an overdue Form 11 today.
Separately, if an LLP has genuinely stopped operating, filing overdue forms just to keep the entity technically alive is often the wrong call — a formal closure (Form 24, for LLPs with no liabilities and no pending filings the Registrar will accept) draws a clean line instead of years of accumulating additional fees on returns nobody needs.
A note on the MCA condonation window
MCA's Condonation of Delay scheme for e-form defaults has an extended window through 2026 for certain company filings; on current guidance that relief does not extend to LLP Form 11 or Form 8 defaults, which stay on the standard multiplier table with no waiver route. Scheme scope has shifted before between circulars, so confirm the current position for your specific default rather than assuming coverage.
Action checklist for September
- If Form 11 for FY 2025-26 is still pending, file it now — every additional day risks a bracket change, not just a per-day add-on.
- Reconcile partners' capital accounts and the profit-sharing split before starting Form 8; mismatches here are the most common cause of last-minute Form 8 rework.
- Check your turnover and contribution against the ₹40 lakh/₹25 lakh line now, and engage the auditor early if you're above it — 30 October fills up fast for practising CAs running parallel tax-audit season.
- Confirm the digital signature certificates of both signing designated partners are valid through the filing date; an expired DSC is a routine last-week failure.
- Cross-check the turnover figure against GST returns for the year — a mismatch between GSTR-3B/9 turnover and the Form 8 figures is an easy thing for a reviewer to flag later.
- Nil-activity LLPs still file both forms; if the LLP has genuinely stopped operating, evaluate a formal Form 24 closure instead of letting defaults accumulate.
Our Compliance Calendar builder lets you plot every ROC, GST and income-tax due date for your entity type in one place — useful for keeping Form 11, Form 8 and the rest of the LLP calendar on one page instead of scattered across reminders.
Frequently asked questions
What is the due date for LLP Form 11 for FY 2025-26?
Form 11 (Annual Return) must be filed within 60 days of the financial year closing, so for the year ended 31 March 2026 the due date was 30 May 2026. If it has not been filed yet, the additional fee is already running on the multiplier table and grows the longer it stays open — file it before the next bracket change rather than waiting for Form 8.
What is the due date for LLP Form 8 for FY 2025-26?
Form 8 (Statement of Account and Solvency) is due within 30 days from the end of six months of the financial year, which works out to 30 October 2026 for the year ended 31 March 2026. It needs digital signatures of at least two designated partners, plus auditor certification if the LLP crosses the turnover or contribution threshold explained below.
Is there a cap on the additional fee for late filing of Form 11 or Form 8?
No. Since the LLP (Amendment) Rules, 2022, the additional fee is a straight multiple of the normal filing fee based on how many days the filing is delayed, with no upper ceiling — it runs to 50 times the normal fee for delays beyond 360 days for LLPs other than small LLPs. Unlike some older penalty structures, there is no per-form maximum to rely on.
What is a 'small LLP' and why does the definition matter here?
An LLP qualifies as small where its turnover did not exceed ₹40 lakh in the immediately preceding financial year AND the partners' total contribution does not exceed ₹25 lakh. Small LLPs sit on the lower multiplier column at every delay bracket, so confirming this status before you calculate a late fee estimate can materially change the number.
Does Form 8 always need to be certified by an auditor?
Only when the LLP's turnover exceeds ₹40 lakh or the partners' contribution exceeds ₹25 lakh for the relevant financial year — that is the audit trigger under the LLP Rules, and it is a separate, lower threshold from the Section 44AB tax audit limits under the Income-tax Act. Below it, two designated partners signing Form 8 is sufficient; above it, build in time to engage the auditor well before 30 October.
Can an LLP be struck off the register for not filing Form 11 or Form 8?
Yes. The Registrar can initiate a suo-motu strike-off under Rule 37 of the LLP Rules, 2009 where an LLP has not been carrying on business or has left statutory returns unfiled over consecutive financial years. Short of strike-off, a filing default also shows up as an inactive/non-compliant status on the MCA master data, which routinely blocks bank loan sanctions, tender eligibility and due-diligence checks — so the practical cost usually lands well before the legal strike-off stage.
Does the MCA Condonation of Delay scheme reduce the late fee for LLP filings?
The condonation window that has been extended through 2026 is aimed at company e-form defaults (director disqualification/DIN-linked filings); on current guidance it does not extend a waiver route to LLP Form 11 or Form 8 defaults, which continue to be governed only by the standard multiplier table. Confirm the scheme's scope for your specific default before assuming any relief applies — MCA circulars on this have moved before.
Running late on Form 11 or Form 8, or want the whole LLP compliance calendar handled end to end? We file both forms, coordinate the audit certification where it applies, and track every ROC due date for the LLP so it doesn't land on you at the last week.
LLP Annual Filing Service ROC Filings Bookkeeping & Reconciliation Talk to usThis article explains the general position under the LLP Act, 2008 and the LLP Rules, 2009 as amended, for FY 2025-26 filings, and is for general information only — it is not a substitute for advice on your LLP's specific facts. Fee figures and thresholds should be confirmed on the MCA portal at the time of filing, since schedules and condonation schemes have been revised before. This does not constitute a certificate or opinion under the Chartered Accountants Act, 1949.