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LLP Compliance in Gurugram: Form 8, Form 11, Audit, and Annual Filing

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 03 April 2026 Verify Credentials →

3 Core Filings: Form 11 (Annual Return, 30 May) + Form 8 (Statement of Account, 30 October) + ITR-5 (31 July / 31 October)

Audit: Mandatory if turnover > Rs 40 lakh OR contribution > Rs 25 lakh

Penalty: Rs 100/day per form with NO upper cap - both Form 8 and Form 11

Applies To: ALL LLPs including dormant and zero-transaction LLPs

LLP compliance for professional services, tech partnerships, trading LLPs, and dormant LLPs across Gurugram.

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LLP Compliance in Gurugram: Annual Returns, Financial Statements, and Audit

📌 TL;DR - LLP Compliance in Gurugram Services at a Glance

Every LLP must file Form 11 (Annual Return, 30 May), Form 8 (Statement of Account, 30 October), and ITR-5 (31 July/31 October) annually, regardless of activity. Audit mandatory if turnover > Rs 40 lakh OR contribution > Rs 25 lakh. Penalty: Rs 100/day per form with NO cap. 1 year delay on both forms = Rs 73,000. After 2 years non-filing, ROC can strike off. DIR-3 KYC (triennial from 2026) for designated partners.

Gurugram hosts a large number of LLPs across professional services, tech, and trading. For a comprehensive overview, refer to our LLP Compliance national guide.

FilingFormDue DateApplicabilityPenalty
Annual ReturnForm 1130 MayAll LLPsRs 100/day (no cap)
Statement of AccountForm 830 OctoberAll LLPsRs 100/day (no cap)
Income TaxITR-531 Jul / 31 OctAll LLPsRs 5,000 + interest
DIR-3 KYCKYC-Web30 June (triennial)All DPIN/DIN holdersRs 5,000 + deactivation

Despite fewer compliances than companies, the uncapped penalty (Rs 100/day) makes LLP non-compliance surprisingly expensive. A 3-year non-compliant LLP faces Rs 2,19,000 in penalties. ROC Haryana at Chandigarh processes all Gurugram LLP filings from February 2026.

Content is reviewed quarterly for accuracy.

Form 11 - Annual Return

What: Annual Return summarising partnership structure: partner details, contribution, changes during year, details of other entities where partners serve.

Due Date: Within 60 days from FY close = 30 May every year.

Who Signs: Digitally signed by designated partner. No professional certification required below audit thresholds.

Government Fee: Rs 50 (contribution ≤Rs 1 lakh) or Rs 200 (above).

Penalty: Rs 100/day from 31 May. No cap. LLP and designated partners both liable.

For LLP registration, see LLP Registration.

Key Terms for LLP Compliance in Gurugram:

Form 8: Statement of Account and Solvency - Declaration of solvency + Income/Expenditure + Assets/Liabilities. Due 30 October.

Form 11: LLP Annual Return with partnership details. Due 30 May.

Small LLP: Contribution ≤Rs 25 lakh AND turnover ≤Rs 40 lakh. Reduced fees, self-certification for Form 8.

Section 34(4): LLP Act provision requiring audit if turnover >Rs 40L or contribution >Rs 25L.

Rs 100/day: Uncapped penalty per form per day of delay. Designated partners personally liable.

APL-05 LLP Compliance in Gurugram
LLP Compliance Gurugram Filing

Form 8 - Statement of Account and Solvency

What: Part A: Declaration of Solvency. Part B: Income/Expenditure + Assets/Liabilities for the financial year.

Due Date: Within 30 days from 6 months after FY end = 30 October every year.

Signing: Minimum 2 designated partners. If turnover >Rs 40L OR contribution >Rs 25L, certified by practising CA/CS/CMA. Small LLPs can self-certify.

Audit: If turnover >Rs 40L or contribution >Rs 25L, accounts must be audited before filing Form 8. Audited financials attached.

Penalty: Rs 100/day from 31 October. No cap. Designated partners personally liable.

For bookkeeping support, see Accounting Services.

Income Tax Return (ITR-5) for LLPs

ServiceWhat We Do
ITR-5 (Non-Audit LLPs)Due 31 July. Tax rate 30% + surcharge + cess. Section 44AD/44ADA presumptive taxation for eligible LLPs
ITR-5 (Audit LLPs)Due 31 October. For LLPs with turnover > Rs 1 crore or Section 44AB audit. Transfer pricing: 30 November
Section 40(b) ComputationPartner remuneration deduction limits (Rs 3 lakh or specified % of book profit). Critical for professional LLPs
Advance TaxQuarterly instalments (15 Jun, 15 Sep, 15 Dec, 15 Mar). Interest 234B/234C if shortfall
Late ITR PenaltyRs 5,000 (or Rs 1,000 if income < Rs 5 lakh) under Section 234F + interest 234A/B/C
Tax Audit (Section 44AB)If turnover > Rs 1 crore. Due 30 September. Penalty: Rs 1.5 lakh (Section 271B) if not filed
Our Process

LLP Compliance Services in Gurugram

Complete annual package: accounting, Form 8, Form 11, ITR-5, DIR-3 KYC, GST - one engagement, all deadlines managed.

Step 1

Accounting + Form 11 (by 30 May)

Maintain books, prepare partnership details. File Form 11 (Annual Return) with ROC Haryana on MCA V3 by 30 May. Digitally signed by designated partner.

Books maintainedForm 11 filed
F-11
Annual Return01
Step 2

ITR-5 + Audit (by 31 Jul/Oct)

Prepare ITR-5 with Section 40(b) computation. LLP Act audit if turnover >Rs 40L. Tax audit if >Rs 1 Cr. File by 31 July (non-audit) or 31 October (audit).

ITR-5 filedAudit done
ITR-5
Tax Filed02
Step 3

Form 8 + DIR-3 KYC (by 30 Oct)

Prepare Statement of Account & Solvency. CA certification if audit required. File Form 8 with ROC by 30 October. DIR-3 KYC for all designated partners.

Form 8 filedKYC current
Fully Compliant03

LLP vs Private Limited Company Compliance

ParameterLLPPrivate Limited Company
ROC Forms2 (Form 8 + Form 11)3+ (AOC-4 + MGT-7A + ADT-1)
Board MeetingsNot requiredMinimum 4 per year
AGMNot requiredMandatory annually
Statutory AuditOnly if turnover >Rs 40L or contribution >Rs 25LMandatory for all
Tax Rate30% flat22-25%
Penalty (Late ROC)Rs 100/day NO capRs 100/day NO cap
FundraisingCannot issue equity sharesCan issue shares to investors

Gurugram advisory: LLPs suit professional services, consulting, and small partnerships not planning equity fundraise. Startups planning VC/PE capital need a private limited company. Patron assists with LLP-to-company conversion when fundraising is planned.

Audit Requirements and Penalty Calculator

ChallengeImpactHow Patron Accounting Solves It
LLP Act Audit (Section 34(4))Turnover > Rs 40L OR contribution > Rs 25LBefore Form 8 (30 Oct). Most active professional/tech LLPs in Gurugram exceed this threshold
30-Day Delay PenaltyRs 6,000 (both forms combined)1 month neglect already costs Rs 6,000. Rs 100/day per form, no cap
1-Year Delay PenaltyRs 73,000 (both forms combined)Annual neglect. Designated partners personally liable
3-Year Delay PenaltyRs 2,19,000 (both forms combined)Serious liability + ROC strike-off risk begins at 2 years
No CondonationUnlike company schemes, no waiver existsLLP late filing penalties cannot be reduced. File on time or pay dearly

LLP Compliance Fees in Gurugram

Fee ComponentAmount
Complete Annual Package (Form 8+11+ITR+KYC)Starting from INR 4,999/year (Exl GST and Govt. Charges)
Form 8 Preparation + CertificationStarting from INR 2,999 (Exl GST and Govt. Charges)
Form 11 FilingStarting from INR 1,499 (Exl GST and Govt. Charges)
LLP Audit (if applicable)Starting from INR 4,999 (Exl GST and Govt. Charges)
Penalty Clearance / Backlog FilingStarting from INR 7,999 (Exl GST) + penalties
Dormant LLP Advisory / Closure (Form 24)Starting from INR 4,999 (Exl GST and Govt. Charges)
Patron Accounting Professional FeesStarting from INR 4,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free LLP Compliance in Gurugram consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Month-by-Month LLP Compliance Calendar (FY 2025-26)

StageEstimated Timeline
April 2026Finalise accounts, begin Form 8/11 preparation
30 May 2026HARD DEADLINE: Form 11 (Annual Return) with ROC Haryana
30 June 2026DIR-3 KYC (triennial cycle) for designated partners
31 July 2026HARD DEADLINE: ITR-5 (non-audit LLPs)
30 September 2026Tax Audit Report (if applicable) + DIR-3 KYC transition
30 October 2026HARD DEADLINE: Form 8 (Statement of Account & Solvency)
31 October 2026HARD DEADLINE: ITR-5 (audit LLPs)

Critical: Rs 100/day per form from the day after deadline. NO cap. 2 years non-filing = ROC strike-off risk. Dormant LLPs must file. Penalties are per LLP - partners in multiple LLPs face multiplied exposure. Start preparation in April. File Form 11 by May. File Form 8 by October. Every day counts.

Key Benefits

Why Choose Patron Accounting for LLP Compliance in Gurugram?

Gurugram Office

Golf Course Extension Road - serving LLPs across Cyber City (professional), Sohna Road (tech), Udyog Vihar (trading), and Golf Course Road (advisory).

Complete Package

Accounting + Form 8 + Form 11 + ITR-5 + DIR-3 KYC + GST. One engagement, all deadlines managed, zero penalties.

In-House Audit

CA team for LLP Act audit (Rs 40L threshold) and Tax Audit (Section 44AB). No separate engagement needed.

Zero Penalty Record

Proactive reminders 30 days before deadline. Forms prepared 2 weeks early. Zero penalties for Patron-managed LLPs.

Trusted by 10,000+ Businesses Across India

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"CA firm LLP with 4 partners. Patron handles all compliance: accounting, Form 8 with audit, Form 11, ITR-5, TDS, GST. Zero penalty in 5 years."

- Senior Partner, CA Firm LLP, DLF Cyber City

"Consulting LLP had not filed for 2 years. Patron cleared backlog, computed Rs 73,000 in penalties, got us compliant before ROC could initiate strike-off."

- Founder, Consulting LLP, Sohna Road

Event-Based LLP Compliances

EventFormDeadline
Change in partners (addition/removal)Form 4Within 30 days
Change in LLP AgreementForm 3Within 30 days
Change in registered office (within state)Form 15Within 30 days
Change in office (inter-state: Gurugram→Delhi)Form 15 + RD approval30 days + RD processing (inter-state from Feb 2026!)
LLP Closure (Strike Off)Form 24Application to ROC
Conversion to Pvt LtdSection 366 + multiple formsAs per procedure

Related Services

Legal and Compliance Framework

Governing Law: LLP Act, 2008 | LLP Rules, 2009 | LLP (Amendment) Act, 2021 (Small LLP) | IT Act, 1961

Key Sections: Section 34 (accounts/audit) | Section 35 (annual return) | Rule 24 (Form 8) | Rule 25 (Form 11)

Forms: Form 8 (Statement) | Form 11 (Annual Return) | ITR-5 | Form 3/4/15 (event-based) | Form 24 (closure)

ROC: ROC Haryana at Chandigarh (from 16 Feb 2026)

Penalties:

Late Form 8/11: Rs 100/day per form. NO cap. Partners personally liable.

2+ years non-filing: ROC strike-off. Revival via NCLT (Rs 1 lakh+).

Late ITR: Rs 5,000 + interest 234A/B/C.

FAQs - LLP Compliance in Gurugram

Common questions about LLP annual compliance, Form 8, Form 11, audit, penalties, and dormant LLPs for Gurugram partnerships.

Quick Answers

LLP mein kitni compliance? 3 main: Form 11 (30 May), Form 8 (30 Oct), ITR-5. Plus DIR-3 KYC aur GST.

Kuch kaam nahi kiya toh bhi? Haan. Dormant LLP ko bhi sab file karna padta hai. Rs 100/din penalty.

Audit kab? Turnover Rs 40L+ ya contribution Rs 25L+ ho toh.

Rs 100/Day Penalty Per Form - NO Cap

Form 11: 30 May. Form 8: 30 October. Penalties are UNCAPPED. 2 years non-filing = strike-off risk. Dormant LLPs must file. Every late day = Rs 100 per form. Start preparation in April.

Call +91 945 945 6700 or WhatsApp us.

Get Expert LLP Compliance in Gurugram

LLP compliance requires disciplined annual filing of Form 8, Form 11, and ITR-5. The uncapped Rs 100/day penalty makes even short delays expensive. Whether you are a Cyber City professional LLP, Sohna Road tech partnership, or dormant LLP, obligations are identical.

Patron Accounting's Gurugram office provides complete LLP packages: accounting, Form 8/11, ITR-5, audit, DIR-3 KYC, GST, and backlog clearance.

With 10,000+ businesses served, a 4.9 Google rating, and 50,000+ documents filed, Patron Accounting LLP is a trusted partner across Gurugram, NCR, and India.

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Content Created: 03 April 2026  |  Last Updated: 03 April 2026  |  Next Review: 03 July 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly. LLP Act procedures, Form 8/11 deadlines, audit thresholds, Small LLP category, and penalty rates are verified against MCA notifications.

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