LLP Compliance Filing Form 8 and Form 11

Is annual filing mandatory even if there is no business?

Yes. Every LLP registered under the LLP Act must file annual returns and financial statements even if there is no turnover, no transactions, or no business activity.

What are the mandatory annual compliances for an LLP?

Every LLP generally needs to file:

• Form 11 (Annual Return) – Due by 30 May
• Form 8 (Statement of Account & Solvency) – Due by 30 October
• Income Tax Return (ITR-5) – As per Income Tax due dates

Additional GST and TDS compliances may apply if registered.

What is Form 11 and who must file it?

Form 11 is the LLP Annual Return containing partner details,
designated partner information, contribution details and changes
in partnership structure. Every LLP must file Form 11 annually,
even if there was no business activity.

What is Form 8 and who must file it?

Form 8 is the Statement of Account & Solvency. It contains
information relating to assets, liabilities, income, expenditure,
solvency declaration and the financial position of the LLP.
Every LLP, including NIL LLPs, must file Form 8 annually.

What are the due dates for LLP annual filings?

Form 11 – 30 May
Form 8 – 30 October
ITR Filing – As per applicable Income Tax due dates.
Government extensions, if announced, will override these dates.

Is audit mandatory for every LLP?

No. Audit under the LLP Act becomes mandatory only if:

• Turnover exceeds ₹40 lakh, OR
• Partner contribution exceeds ₹25 lakh.

Is audit required for an LLP with zero transactions?

Usually no. If turnover is ₹0 and partner contribution remains
within prescribed limits, audit is not required. However,
Form 8, Form 11 and ITR filing remain mandatory.

Is LLP Act audit different from Income Tax audit?

Yes. LLP Act audit is triggered based on LLP turnover or
contribution thresholds, whereas Income Tax audit is governed
separately under the Income Tax Act. An LLP may require one,
both or neither.

Does a NIL LLP need to file Income Tax Return?

Yes. Even if there are no sales, expenses, profits or business
activities, filing of ITR-5 is generally required.

When does Form 11 require certification by a Company Secretary?

Form 11 requires certification by a Practising Company Secretary
when:• Turnover exceeds ₹5 crore, OR
• Contribution exceeds ₹50 lakh.

Who signs Form 8 and Form 11?

Form 11 is signed by a Designated Partner and PCS where applicable.

Form 8 is signed by two Designated Partners and the Auditor,
wherever audit requirements apply. DSCs are mandatory.

What happens if Form 8 or Form 11 is not filed on time?

Delayed filing attracts additional fees and may lead to
compliance issues, penalties, regulatory action and
difficulties during LLP strike-off procedures.

What records must an LLP maintain even if there are no transactions?

LLP Agreement, PAN, Registered Office records,
Partner Register, DSCs, Books of Account and
Bank Statements (if applicable) should be maintained.

Does a newly incorporated LLP get any relaxation in first-year filing?

LLPs incorporated after specific dates may receive a longer
first financial year depending on the incorporation date.
Compliance timelines should be reviewed individually.

What is a Small LLP?

A Small LLP is an LLP meeting prescribed turnover and
contribution thresholds. Such LLPs generally enjoy
lower penalties and certain compliance benefits.

Can an LLP be closed without filing pending returns?

Generally no. Before strike-off, pending annual compliances
and outstanding obligations must usually be completed.

Are GST and TDS compliances included in LLP annual filing?

No. GST returns, GST annual returns, TDS returns and TDS
payments are separate compliances and must be filed independently.

What is the minimum annual compliance for a dormant or NIL LLP?

✓ Maintain Books of Account
✓ File Form 11 by 30 May
✓ File Form 8 by 30 October
✓ File ITR-5
✓ Keep DSCs ActiveAudit is generally not required if turnover does not exceed
₹40 lakh and contribution does not exceed ₹25 lakh.