LLP Compliance Calendar for FY 2025‑26 AY 2026‑27
An LLP carries a lighter compliance load than a company — no AGM, no AOC‑4 or MGT‑7 — but that’s exactly the trap. Many LLPs skip their two annual forms assuming they don’t matter. They do: the late fee is ₹100 per day, per form, with no upper limit. Here is every LLP filing for the year, with dates.
Your LLP’s FY 2025‑26 AY 2026-2027 Compliance, in order
Four key dates from May to October. We’ve marked what has passed and what’s next, so you can see where you stand today.
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30 May 2026
Form 11 — Annual Return
Details of partners and contribution, due within 60 days of the financial year end.
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30 Jun 2026
DIR‑3 KYC
KYC for every designated partner holding a DPIN, on the once‑in‑three‑years cycle.
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31 Jul 2026
ITR‑5 (non‑audit)
Income tax return for an LLP that does not require an audit.
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30 Sep 2026
Tax audit report
If a tax audit applies, the report is due a month before the audit‑case ITR date.
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30 Oct 2026
Form 8 — Accounts & Solvency
Statement of accounts and a solvency declaration, due within 30 days of six months from FY end.
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31 Oct 2026
ITR‑5 (audit)
Income tax return for an LLP whose accounts must be audited.
An LLP audit applies only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh (a tax audit can apply separately on higher turnover). DIR‑3 KYC follows the once‑in‑three‑years cycle.
Each LLP filing, its form and due date
What an LLP does not file
This is where LLP and company compliance differ — an LLP has no AGM, files no AOC‑4 or MGT‑7, has no DPT‑3 return of deposits, and is not covered by the company CCFS amnesty. Form 11 and Form 8 are the two that matter — don’t let the shorter list lull you into skipping them.
What missing LLP filings really costs
An LLP files fewer forms — but the penalty for missing them runs without limit, and a long default can end the LLP altogether.
Form 11 and Form 8 each attract an additional fee of ₹100 a day, with no upper limit. Two forms left unfiled for a couple of years quietly become a liability in lakhs — the bill simply never stops growing until you file.
Strike‑off & partner liability
Prolonged non‑filing lets the Registrar strike the LLP off the register, and designated partners remain answerable for the defaults that built up.
DIR‑3 KYC lapse
Miss the KYC and the partner’s DPIN is deactivated — reactivation costs ₹5,000 and blocks filings until it’s restored.
One CA firm, the whole LLP year
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1
File Form 11 early
We prepare and file your annual return well before the 30 May date — the first and most‑missed LLP deadline of the year.
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2
Finalise accounts & check audit
We close your books and confirm whether an audit applies (turnover above ₹40 lakh or contribution above ₹25 lakh), then complete it if needed.
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3
File ITR‑5 and Form 8
Your income tax return on its date and Form 8 by 30 October, with DIR‑3 KYC for partners handled alongside.
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4
You stay on our calendar, every year
We track each date for your LLP and remind you ahead of time — so the uncapped late fee never gets a chance to start.
An LLP’s compliance is light enough to feel optional — which is exactly why it gets missed. As a practising CA firm, we keep your two forms and your return on schedule so a quiet year never turns into a costly one.
LLP compliance, answered
What annual filings must an LLP make?
Two ROC forms — Form 11 (annual return, due 30 May) and Form 8 (accounts & solvency, due 30 October) — plus DIR‑3 KYC for designated partners and the ITR‑5 income tax return. That’s the full annual set.
When are Form 11 and Form 8 due for FY 2025‑26?
Form 11 is due by 30 May 2026 (within 60 days of the financial year end) and Form 8 by 30 October 2026 (within 30 days of six months from year end).
Does an LLP with no activity still file?
Yes. Form 11 and Form 8 are mandatory every year regardless of turnover — even a dormant LLP with no transactions must file both, or the ₹100‑per‑day fee begins to accrue.
Is the LLP late fee really uncapped?
Yes. Unlike some filings, the additional fee on Form 11 and Form 8 is ₹100 per day, per form, with no ceiling. A couple of years of default can run into lakhs, which is why LLPs should never let these slip.
Does an LLP need an audit?
Only if turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh. A separate tax audit can apply at higher turnover. An audited LLP files ITR‑5 by 31 October instead of 31 July.
Can QwikFilings handle our LLP compliance?
Yes. As a practising CA firm we file Form 11 and Form 8, complete the audit where required, file ITR‑5 and handle partner KYC — and keep your dates on our calendar each year. Send your LLP details to get set up.
Keep your LLP filings on time — with a CA on it.
We are practising Chartered Accountants. We handle Form 11, Form 8, the audit where required, ITR‑5 and partner KYC — on time, every year — so the uncapped late fee never starts. Send your LLP details to begin.