LLP Annual Compliance Checklist: Form 11, Form 8 and Beyond

LLPs are often chosen specifically because they carry a lighter compliance load than a private limited company — and that is true, but “lighter” does not mean optional. Here is exactly what every LLP needs to file every year.

Form 11: Annual Return

Every LLP, regardless of turnover or whether it did any business during the year, must file Form 11 within 60 days of the financial year closing — due by 30 May. It reports the LLP’s partners and any changes to them during the year. This is the one filing that has no exceptions; even a completely inactive LLP must file it.

Form 8: Statement of Account and Solvency

Form 8 declares the LLP’s financial position and solvency status to the Registrar. It is due within 30 days of six months from the financial year end — by 30 October. Part of this form requires certification, and the numbers need to be accurate, which means your books should be reconciled well before the deadline, not the week of.

When Audit Becomes Mandatory

An LLP whose annual turnover exceeds ₹40 lakh, or whose partners’ total contribution exceeds ₹25 lakh, is required to have its accounts audited by a practising Chartered Accountant. LLPs below both thresholds are not required to get audited, though many choose to anyway for lender or investor confidence.

Income Tax Filing

LLPs must file their income tax return annually regardless of profitability, with the due date depending on whether the LLP requires a tax audit — 31 July for LLPs without an audit requirement, 31 October for those that need one.

DIN/DPIN and KYC

Designated partners with a DIN or DPIN must complete their annual KYC, the same requirement that applies to company directors, to keep their identifier active.

Because Form 11 and Form 8 have separate deadlines six months apart, it is easy to file one and forget the other. HATS tracks both dates for LLP clients as a single annual compliance cycle so neither slips through.