LLP Annual Compliance: Form 8, Form 11, and the Post-2022 Late-Fee Trap
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Form 11 (Annual Return) is due 30 May and Form 8 (Statement of Account & Solvency) is due 30 October, every financial year, for every LLP. Those two dates are solid. The late fee is a different story — the flat '₹100/day' figure you'll see quoted almost everywhere online stopped being accurate in April 2022.
Form 8 and Form 11 are the two filings every LLP owes the ROC every year, regardless of whether the LLP did any business. The dates themselves haven't moved in a while and are safe to plan around. Where most content trips up — including a lot of it still live today — is the late fee, which has been quoting a figure that a 2022 rule change made obsolete.
Form 11 (Annual Return) — due 30 May
Form 11 reports your LLP's partners and their contribution as of the financial year end. It's due 30 May every year, and it's owed even in a year where the LLP had zero transactions.
Form 8 (Statement of Account & Solvency) — due 30 October
Form 8 is your LLP's annual statement of accounts and solvency declaration. It's due 30 October every year.
The stale figure you'll see everywhere: 'flat ₹100/day, uncapped'
The widely-repeated flat ₹100-per-day-uncapped late fee for Form 8 and Form 11 was superseded by the LLP (Amendment) Rules, 2022 (G.S.R. 109(E), notified 11 February 2022, effective 1 April 2022) for any delay processed after that date. If you're reading a guide — including older content of our own — that still quotes a flat ₹100/day for these two forms, it's describing the pre-April-2022 position, not the current one.
What actually changed: a slab structure, not a flat rate
The 2022 amendment replaced the flat per-day fee with a slab structure expressed as a multiplier of the normal filing fee, and the multiplier scales with how many days late the filing is and with whether the LLP qualifies as a 'Small LLP' or an 'Other-than-Small LLP.' In broad terms: the multiplier is small for the first 15 days late and rises the longer the delay continues, with a separate, more favourable treatment specifically for Form 8 and Form 11 once a delay passes 360 days (unlike most other LLP forms, which face a flat higher multiplier beyond that point).
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