Note · 29 August 2026 · revised 1 October 2026
Running an LLP: the two yearly MCA forms and the ones triggered by change
An LLP has a lighter filing load than a company, but it is not nil. Every LLP files two forms with the Ministry of Corporate Affairs each year, whether or not it did any business, and a few more whenever partners, the office or the agreement change. The next one due is Form 8, by 30 October.
The two yearly forms
Form 11 is the annual return. It lists the partners and designated partners and their contributions, and it is due within 60 days of the year-end, so by 30 May.
Form 8 is the statement of account and solvency. The designated partners confirm whether the LLP can pay its debts as they fall due, and the form carries the year’s figures. It is due by 30 October and is certified by a practising company secretary, chartered accountant or cost accountant.
An LLP needs its accounts audited if its turnover in the year exceeded ₹40 lakh or its partners’ contribution exceeded ₹25 lakh. Below both limits, audit is optional unless the LLP agreement requires it.
When something changes
These forms have no fixed date. They are due within 30 days of the change:
- a partner or designated partner joins, leaves or changes role: Form 4;
- the LLP agreement is signed or amended: Form 3;
- the registered office moves: Form 15.
Closing an LLP, or converting a firm or company into one, has its own forms and steps on the MCA portal.
Late filing
Late LLP forms carry an additional fee of ₹100 for every day of delay, for each form. An LLP that misses Form 8 and Form 11 for a couple of years can face a large bill even if it has been dormant, so a quiet year is still worth filing on time.
What this note does not cover
Income-tax returns and GST returns for an LLP are separate obligations on separate portals, even though they fall in the same months. This note covers the MCA forms only.
This note is general information and does not deal with any particular LLP. Mukul Nimrani & Co. acts only on a written mandate, and reading this page does not start any work. The current forms are on the MCA portal; if you have a question after reading them, you can reach us through Contact.
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