Incorporation
We prepare and file your LLP's two yearly returns: Form 11, the annual return, and Form 8, the statement of account and solvency. Overdue years are brought current too. Documentation and filing facilitation only.
Every LLP files two returns with the MCA each year. Form 11 is the annual return and Form 8 is the statement of account and solvency. They fall due on different dates, and a late filing of either carries a fee that rises with the delay. We prepare and file both on time, or bring overdue years current.
Form 11 is due within 60 days of the financial year closing (section 35(1) of the LLP Act, 2008). Form 8 is due within 30 days from the end of six months of the financial year it relates to (rule 24(4) of the LLP Rules, 2009). For an LLP with a 31 March year end those dates are 30 May and 30 October. Both apply to every LLP, including one that did no business in the year.
Form 8 carries the designated partners' signatures, and the law treats each of them as a party to approving it. We confirm their Digital Signature Certificates are valid and gather the figures well before the date, so signing is the last step.
Scope
Filed within 60 days of the financial year closing, with the partner details and contribution figures matched to the LLP's records and the certificate that rule 25(2) requires.
Filed within 30 days from the end of six months of the financial year. It carries the LLP's income and expenditure, its assets and liabilities, and its solvency statement, signed by the designated partners.
If earlier years were missed, we file them one financial year at a time, each with its own fee. This also clears the way for a Form 24 strike-off, which is not processed while any Form 8 or Form 11 is overdue.
Your year end, the Form 11 and Form 8 dates that follow from it, and who has to sign what.
Specifics
| Form | What it is | Due within | 31 March year end |
|---|---|---|---|
| Form 11 | Annual return | 60 days of the financial year closing (LLP Act, section 35(1)) | 30 May |
| Form 8 | Statement of account and solvency | 30 days from the end of six months of the financial year (LLP Rules, rule 24(4)) | 30 October |
Note
The rules say every LLP files both forms. An LLP with no turnover and no activity still has a Form 11 and a Form 8 for the year.
Form 8 is signed by the designated partners, and each of them is taken to be a party to approving it unless they show they took all reasonable steps to prevent it (rule 24(6) and (7)). Form 11 goes with a certificate under rule 25(2): from a designated partner other than the signatory for an LLP under the turnover and contribution limits in that rule, and from a practising company secretary above them. We check which applies to your LLP and arrange the certificate.
The late fee on Form 8 and Form 11 is a multiple of the normal filing fee. The multiple rises with the days of delay and is higher for an LLP that is not small. The LLP (Amendment) Rules, 2022 brought in this slab and replaced the flat Rs 100 a day that older guides still quote. We leave the multiples off this page because they depend on your dates and size. The Form 8 late fee and Form 11 late fee pages work out the figure and show the source. The slab comes from secondary sources, as those pages say, so we check it against the MCA fee calculator before you pay it.
Closing the LLP does not remove the overdue years. A Form 24 strike-off is not processed while any Form 8 or Form 11 is overdue, so the arrears are filed first. See LLP strike-off.
Process
Step 1 of 4
Dates confirmed
We confirm your financial year end, work out the Form 11 and Form 8 dates, and check whether any earlier year is overdue.
Common mistakes founders make
Clarifications
Within 60 days of the financial year closing (section 35(1) of the LLP Act, 2008). For a 31 March year end, that is 30 May.
Within 30 days from the end of six months of the financial year it relates to (rule 24(4) of the LLP Rules, 2009). For a 31 March year end, that is 30 October.
Yes. The rules say every LLP files Form 8 and Form 11, and a year with no activity is still a year with both filings.
The designated partners. Each one is taken to be a party to approving it unless they show they took all reasonable steps to prevent it (rule 24(6) and (7)).
No. The LLP (Amendment) Rules, 2022 replaced the flat daily fee with a multiple of the normal filing fee that rises with the delay and depends on the LLP's size. Our late-fee pages work it out from your dates.
No. Form 24 strike-off is not processed while any Form 8 or Form 11 is overdue, so the arrears are filed first.
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