TL;DR: LLP Form 11 and Form 8 at a Glance
📌 TL;DR - LLP Form 11 and Form 8 Filing Services at a Glance
Form 11 is the LLP Annual Return under Section 35 of the LLP Act, 2008 - due 30 May every year, captures partner and contribution structure. Form 8 is the Statement of Account and Solvency under Section 34 - due 30 October, captures the LLP's financial position. Both mandatory for every LLP regardless of activity. Late filing attracts Rs 100 per day per form additional fee with independent penalty clocks. Audit required only where turnover > Rs 40 lakh OR contribution > Rs 25 lakh under Section 34(4). Patron files both combined from Rs 8,000 standalone or includes them in the Rs 25,000 LLP annual bundle.
The two forms cover different domains - Form 11 is structural / governance, Form 8 is financial. Both are mandatory for every LLP every year. Filing one does not substitute the other. They have separate due dates, separate fee slabs, and separate penalty clocks running independently.
Below is the quick-reference summary covering governing provisions (LLP Act 2008 Sections 34, 35, 35(2), 2(1)(ta), 76A(3)(a) + LLP Rules 2009 Rule 24, 24(8), 25), the dual-deadline structure, the audit threshold (Section 34(4)), the CS certification threshold (contribution Rs 50 lakh OR turnover Rs 5 crore), and Patron's standalone vs bundle pricing path.
| Parameter | Detail |
|---|---|
| Governing Act | Limited Liability Partnership Act, 2008 (Sections 34, 35, 35(2) post-LLP Amendment Act 2021, 2(1)(ta), 76A(3)(a)) read with Rule 24 + Rule 24(8) + Rule 25 of LLP Rules, 2009. Section 35(2) substituted by LLP (Amendment) Act 2021 (Notification S.O. 621(E) dated 11 February 2022, w.e.f. 1 April 2022). |
| Applicable To | Every LLP registered under the LLP Act, 2008 - regardless of size, activity, profit, or business volume. Dormant LLPs file nil returns. 1 October+ incorporated LLPs may skip first-year Form 8 only. |
| Timeline | Form 11 - within 60 days from FY end (30 May 2026 for FY 2025-26). Form 8 - within 30 days from end of 6 months after FY end (30 October 2026 for FY 2025-26). |
| Cost (Patron) | Standalone combined: Rs 8,000 (no audit) to Rs 12,000 (audit + CS cert). Bundled in LLP Annual Compliance: Rs 25,000 (covers Form 11 + Form 8 + ITR-5 + DIR-3 KYC + audit if applicable). |
| Penalty (Post-2021) | Additional fee: Rs 100 per day per form. Section 35(2) post-LLP (Amendment) Act 2021 penalty: LLP cap Rs 1,00,000; Designated Partner cap Rs 50,000 at Rs 100/day. Small LLPs under Section 2(1)(ta) get 50% reduction under Section 76A(3)(a). |
| Forms / Portal | Form 11 (Annual Return) | Form 8 (Statement of Account and Solvency - Part A Solvency Statement, Part B Income and Expenditure + Balance Sheet) | MCA V3 portal (mca.gov.in) |
| Audit Trigger (Section 34(4)) | Turnover above Rs 40 lakh OR contribution above Rs 25 lakh. Either threshold triggers audit by practising CA. Below both - designated partners self-certify Form 8. |
| CS Certification (Rule 25) | Form 11 requires CS-in-practice certification with UDIN at contribution above Rs 50 lakh OR turnover above Rs 5 crore. Separate test from audit applicability. |
What Are LLP Form 11 and Form 8?
Form 11 is the LLP Annual Return filed with the Registrar of Companies under Section 35 of the LLP Act, 2008 read with Rule 25 of LLP Rules, 2009. It captures the LLP's structural position as on 31 March - partners, designated partners, contribution amounts, changes during the year, and basic LLP details. It is the LLP equivalent of MGT-7 / MGT-7A for companies. Form 11 does NOT carry financial information.
Form 8 is the Statement of Account and Solvency filed under Section 34 of the LLP Act, 2008 read with Rule 24 of LLP Rules, 2009. It carries TWO parts:
- Part A: Statement of Solvency declaring the LLP's ability to pay its debts
- Part B: Statement of Income and Expenditure (the LLP's financials) plus Balance Sheet
Form 8 is the LLP equivalent of AOC-4 for companies. Both designated partners must sign Form 8; auditor signature is required only where the audit threshold under Section 34(4) is crossed.
⚠ The two forms cover different domains. Form 11 is structural / governance, Form 8 is financial. Both are mandatory for every LLP every year. Filing one does not substitute the other. They have separate due dates (Form 11 first by 30 May, Form 8 later by 30 October), separate fee slabs, and separate penalty clocks running independently. Missing both forms can accumulate Rs 200 per day combined.
Key Terms for LLP Form 11 and Form 8 Filing:
Form 11 - LLP Annual Return: Filed under Section 35 of LLP Act 2008 read with Rule 25 of LLP Rules 2009. Captures partner / designated partner details, contribution structure, and any partner changes during the year. Due 30 May - within 60 days of FY end. Mandatory from first FY onwards.
Form 8 - Statement of Account and Solvency: Filed under Section 34 of LLP Act 2008 read with Rule 24 of LLP Rules 2009. Part A is Solvency Statement (designated partner declaration); Part B is Income and Expenditure + Balance Sheet. Due 30 October - within 30 days from end of 6 months after FY end.
Section 35(2) Post-LLP (Amendment) Act 2021: The substituted penalty provision (effective 1 April 2022 via Notification S.O. 621(E) dated 11 February 2022) provides: penalty of Rs 100 per day, capped at Rs 1,00,000 for the LLP and Rs 50,000 for designated partners. This replaced the pre-2021 fine structure of Rs 25,000 to Rs 5 lakh.
Section 34(4) Audit Threshold: Statutory audit mandatory if turnover > Rs 40 lakh OR contribution > Rs 25 lakh. Either condition triggers audit by practising CA under Rule 24(8). Below both - self-certification by designated partners.
Rule 25 CS Certification Threshold: Form 11 requires CS-in-practice certification with UDIN if contribution > Rs 50 lakh OR turnover > Rs 5 crore. Separate test from audit applicability. Below both - designated partner signature with DSC suffices.
Small LLP (Section 2(1)(ta)): Inserted by LLP (Amendment) Act 2021. Contribution up to Rs 25 lakh AND turnover up to Rs 40 lakh in preceding FY. Both thresholds. Small LLPs get 50% reduced penalty under Section 76A(3)(a) on adjudication - daily Rs 100 additional fee remains the same.
1 October First-FY Exemption (Form 8 Only): LLPs incorporated on or after 1 October of any year may skip first-year Form 8 for the financial year ending the immediately following 31 March. Exemption applies to Form 8 ONLY - Form 11 must be filed even in the short first FY.
Section 76A: Adjudication of penalties framework introduced by LLP (Amendment) Act 2021. Section 76A(3)(a) is the small LLP 50% reduction provision; Section 76A(9) provides imprisonment up to 6 months OR fine Rs 25,000 - Rs 1,00,000 OR both for non-compliance with adjudication orders within 90 days.
CCFS 2026: Companies Compliance Facilitation Scheme 2026 - one-time amnesty window for companies under the Companies Act, 2013. Does NOT extend to LLPs. Past LLP defaults must be cleared with full accumulated Rs 100/day per form additional fee plus Section 35(2) / 34(2) penalty.
DPIN (Designated Partner Identification Number): LLP equivalent of DIN. DIR-3 KYC under Rule 12A applies to DPIN equally - triennial per G.S.R. 943(E) dated 31 December 2025 effective 31 March 2026.
Who Must File LLP Form 11 and Form 8?
Every LLP registered under the LLP Act, 2008 must file Form 11 and Form 8 every financial year, regardless of:
- Turnover - zero-turnover LLPs still file
- Profit or loss - loss-making LLPs file the same forms
- Business activity - dormant LLPs file nil returns
- Number of partners or designated partners
- Contribution size
First-FY Exemption for Form 8 (Not Form 11)
LLPs incorporated on or after 1 October of any year are exempt from filing Form 8 for the financial year ending on the immediately following 31 March. They may file voluntarily. The exemption does NOT apply to Form 11 - which must be filed even in the first FY, however short. From the second FY onwards, both forms are mandatory without exception.
Audit Threshold (Section 34(4) + Rule 24(8))
An LLP requires statutory audit by a practising CA only where EITHER condition is satisfied:
- Turnover during the financial year exceeds Rs 40 lakh, OR
- Total contribution from partners exceeds Rs 25 lakh
If either condition is satisfied, audit is mandatory and the audited financials must be filed with Form 8. Below both thresholds, the LLP can file unaudited Form 8 - the designated partners certify the figures themselves.
CS Certification Threshold for Form 11 (Rule 25)
Form 11 must be certified by a Company Secretary in practice where:
- Total contribution received exceeds Rs 50 lakh, OR
- Turnover during the financial year exceeds Rs 5 crore
Below both thresholds, Form 11 is signed by a designated partner with DSC - no CS certification required. This is a separate test from audit applicability (which has Rs 40 lakh / Rs 25 lakh thresholds under Section 34(4)).
Small LLP Status under Section 2(1)(ta)
A small LLP is one where:
- Total contribution from partners does not exceed Rs 25 lakh, AND
- Turnover during the immediately preceding FY does not exceed Rs 40 lakh
Both thresholds must be met. Small LLPs enjoy half-penalty treatment under Section 76A(3)(a) for adjudication - useful where Form 11 or Form 8 late-filing triggers Section 35(2) or Section 34(2) penalties. Note: half-penalty applies to adjudication only; the daily Rs 100 additional fee remains the same for all LLPs.
What Patron Delivers in Form 11 + Form 8 Filing
| Service | What We Do |
|---|---|
| 1. Partner Register Reconciliation for Form 11 | Designated partner and partner register reconciled against any FiLLiP, Form 3 (LLP Agreement change), Form 4 (notice of partner appointment / cessation), or Form 5 (name change) filed during the year. Contribution received from each partner cross-checked against bank credits. Partner-wise contribution percentages locked. |
| 2. CS Certification Coordination (Where Applicable) | Where contribution exceeds Rs 50 lakh or turnover exceeds Rs 5 crore, Form 11 requires CS-in-practice certification under Rule 25 with UDIN. Patron arranges certification before the 30 May deadline. CS fee billed separately at actuals. |
| 3. Books Closure and Audit Coordination for Form 8 | Books of account closed as on 31 March. Where audit threshold under Section 34(4) is crossed (turnover > Rs 40 lakh OR contribution > Rs 25 lakh), Patron coordinates statutory audit by a practising CA. UDIN generated; audit report annexed to Form 8. |
| 4. Form 8 Part A (Solvency Statement) Drafting | Solvency declaration drafted. Both designated partners attest under Section 34(2) that the LLP can pay its debts in full as on the date of the statement. The declaration must be supported by the underlying financials in Part B. |
| 5. Form 8 Part B (Income, Expenditure, Balance Sheet) Compilation | Income and Expenditure account and Balance Sheet compiled per ICAI guidance (no specific LLP Act format - ICAI accounting standards govern). MSME disclosure under MSME Development Act 2006 and contingent liabilities annexed. |
| 6. Direct MCA V3 Portal Submission with SRN Tracking | Both forms filed directly via Patron's MCA V3 portal access. Government filing fee paid by contribution slab (Rs 50 to Rs 600 per form). SRNs captured for both. Acknowledgements circulated to designated partners. 7-year retention archive. |
Combined Form 11 + Form 8 Filing Process: 7 Steps
Patron treats Form 11 and Form 8 as one continuous annual workflow - Form 11 first by 30 May, then audit and books closure, then Form 8 by 30 October. The two forms have INDEPENDENT penalty clocks at Rs 100/day each, so dropping either is costly. Total cycle 8 months (March setup through November acknowledgement).
Annual Workflow Setup (March)
Both deadlines (30 May and 30 October) entered into Patron's compliance calendar with 30/15/5 day alerts. Designated partner DSCs verified for currency (Class 3, registered on MCA portal). Audit applicability assessed against Section 34(4) thresholds. CS certification applicability tested against Rule 25 thresholds.
Form 11 Data Collection (April - Early May)
Partner / designated partner register reconciled against current MCA records. Event filings during the year (Form 3, Form 4, Form 5) confirmed and cleared - any pending Form 4 BLOCKS Form 11 filing. Contribution received per partner reconciled to bank statements. Partner-wise percentages locked.
Form 11 Drafting, CS Certification, Filing (By 30 May)
For contribution > Rs 50 lakh OR turnover > Rs 5 crore - CS-in-practice certifies Form 11 with UDIN under Rule 25. Form 11 digitally signed by designated partner and filed via MCA V3. SRN captured. Acknowledgement circulated. Late filing past 30 May attracts Rs 100/day additional fee + Section 35(2) post-2021 penalty (LLP cap Rs 1,00,000 / DP cap Rs 50,000).
Books Closure and Audit (June - August)
Books closed as on 31 March. Trial balance prepared. Where audit applies under Section 34(4) (turnover > Rs 40 lakh OR contribution > Rs 25 lakh), practising CA conducts statutory audit; UDIN-tagged audit report finalised. Where Small LLP under Section 2(1)(ta) (both thresholds within Rs 40L / Rs 25L), self-certification path - audit fee saved entirely.
Form 8 Drafting (September)
Part A - Solvency Statement drafted with designated partner declarations under Section 34(2). Part B - Income and Expenditure plus Balance Sheet compiled per ICAI guidance. MSME disclosure under MSME Development Act 2006 attached. Statement of contingent liabilities (where applicable). Contribution figure cross-checked against Form 11 - must match exactly to avoid ROC queries.
Form 8 Signing and Filing (By 30 October)
Both designated partners sign Form 8 with DSC. Audit certification embedded where applicable (turnover > Rs 40 lakh OR contribution > Rs 25 lakh). Form filed via MCA V3 portal. Government fee paid by contribution slab (Rs 50 to Rs 600). Late filing past 30 October attracts Rs 100/day per form + Section 34(2) post-2021 penalty (parallel to Section 35(2) structure).
Acknowledgements and Audit Trail (Post-Filing)
SRNs captured for both Form 11 and Form 8. Acknowledgement PDFs saved. Filing pack archived for the 7-year retention period required under LLP Act compliance. Compliance calendar updated for next year. Audit working papers retained for next year audit comparison.
Document Checklist for Form 11 + Form 8 Filing
The checklist below covers both forms. Form 11 needs partner / structural data; Form 8 needs financial data plus the audit / solvency layer.
For Form 11 (Annual Return)
- LLPIN and incorporation certificate of the LLP
- PAN of the LLP
- Partner / designated partner register with DIN / DPIN of every partner
- Contribution-received register with partner-wise amounts and dates
- Partner change documentation - Form 3 (LLP Agreement change), Form 4 (notice of partner appointment / cessation), Form 5 (notice of name change) where applicable
- Total contribution received certificate (cross-checked with Form 8)
- Active DSC (Class 3) of at least one designated partner
- CS-in-practice DSC and UDIN where contribution > Rs 50 lakh OR turnover > Rs 5 crore
For Form 8 (Statement of Account and Solvency)
- Books of accounts closed as on 31 March
- Balance Sheet as on 31 March
- Income and Expenditure Account for the financial year
- Audit report by practising CA (mandatory if turnover > Rs 40 lakh OR contribution > Rs 25 lakh)
- Solvency Statement signed by both designated partners (Part A)
- MSME disclosure under MSME Development Act, 2006
- Statement of contingent liabilities (where applicable)
- Complete bank statements for the financial year (April to March) for reconciliation
- Active DSC of both designated partners
- Auditor DSC and FRN where audit applies
Common Form 11 + Form 8 Pitfalls - and How Patron Solves Them
| Challenge | Impact | How Patron Accounting Solves It |
|---|---|---|
| 1. 30 May Form 11 deadline missed because audit isn't ready | Form 11 deadline is 30 May; statutory audit (which feeds Form 8) often runs into June or July. Founders mistakenly delay Form 11 because they think audit completion is needed. It is NOT - Form 11 is structural and does not carry financial figures. | Patron files Form 11 by 30 May with partner / contribution data only and pursues Form 8 separately by 30 October. Two-stage workflow eliminates the dependency confusion. |
| 2. CS certification threshold missed | Where contribution exceeds Rs 50 lakh OR turnover exceeds Rs 5 crore, Form 11 requires CS-in-practice certification with UDIN under Rule 25 - distinct from the audit certification for Form 8. Many LLPs file Form 11 without it, triggering rejection. | Patron tests the Rule 25 threshold on intake every year and arranges CS certification before 30 May. CS fee billed transparently at actuals. |
| 3. Audit applicability test misapplied to Form 11 | The Section 34(4) audit threshold (Rs 40 lakh / Rs 25 lakh) applies to Form 8 only. Form 11 is structural and does not require audit. Many platforms over-engineer by demanding audited financials for Form 11 too, delaying its filing past 30 May. | Patron files Form 11 with partner-data-only without waiting for audit completion. Form 8 follows independently after audit by 30 October. |
| 4. Form 8 contribution figure mismatched with Form 11 | The total contribution figure in Form 11 (filed by 30 May) and Form 8 (filed by 30 October) must match exactly. Partners contributing additional capital between 31 March and 30 May often gets misclassified as "current year" data instead of being properly disclosed in the next FY. | Patron locks the 31 March balance on both forms and tracks any contribution between 31 March and filing date as next-FY data. Cross-form reconciliation done before filing each form. |
| 5. Pending Form 4 blocks Form 11 filing | A pending Form 4 (partner change notification) creates data inconsistency between MCA records (which still reflect the old partner) and Form 11 (which reflects new partners). Form 11 is rejected. | Patron audits Form 4 status on intake (April) and clears any pending forms BEFORE Form 11 preparation. Buffer of 4-6 weeks built in. |
Form 11 + Form 8 Filing Pricing: Standalone or Bundle
| Fee Component | Amount |
|---|---|
| Path 1: Standalone Combined Form 11 + Form 8 Filing | |
| Form 11 + Form 8 (No Audit, No CS Cert) - Both forms filed with partner reconciliation, contribution validation, books closure assistance, MSME and contingent liability disclosures. For LLPs below all thresholds (audit, CS certification). Self-certification path. | Rs 8,000 combined (Exl GST and Govt fees) |
| Form 11 + Form 8 (Audit Required) - Everything in basic plus statutory audit coordination with practising CA under Section 34(4). For LLPs at turnover > Rs 40 lakh OR contribution > Rs 25 lakh. Audit fee charged separately at actuals. | Rs 10,000 combined (Exl GST, Govt fees, audit fee) |
| Form 11 + Form 8 (Audit + CS Cert) - Everything plus CS-in-practice certification for Form 11 with UDIN under Rule 25. For LLPs at contribution > Rs 50 lakh OR turnover > Rs 5 crore. CS certification fee charged separately at actuals. | Rs 12,000 combined (Exl GST, Govt fees, audit, CS cert) |
| Path 2: LLP Annual Compliance Bundle (Recommended) | |
| Full LLP Annual Compliance - Form 11 + Form 8 + ITR-5 + DIR-3 KYC for all designated partners + statutory audit (where applicable) + books of accounts maintenance + central compliance calendar. Dedicated CS contact. Saves Rs 5,000 to Rs 15,000 vs piecemeal purchase. | Rs 25,000 per year (Exl GST and Govt fees) |
| Government Filing Fees by Contribution Slab | |
| Up to Rs 1 lakh contribution | Rs 50 per form |
| Rs 1 lakh to Rs 5 lakh | Rs 100 per form |
| Rs 5 lakh to Rs 10 lakh | Rs 150 per form |
| Rs 10 lakh to Rs 25 lakh | Rs 200 per form |
| Rs 25 lakh to Rs 1 crore | Rs 400 per form |
| Above Rs 1 crore | Rs 600 per form |
| Foreign LLP (Form 8) | Rs 1,000 |
| Late-Filing Penalty Exposure (Post-LLP Amendment Act 2021) | |
| Additional fee for late filing - independent clocks for each form | Rs 100/day per form, NO upper cap on additional fee |
| Section 35(2) Post-2021 Form 11 Penalty (substituted by S.O. 621(E) dated 11 February 2022) | LLP cap Rs 1,00,000 | Designated Partner cap Rs 50,000 at Rs 100/day |
| Section 34(2) Post-2021 Form 8 Penalty (parallel substituted structure) | LLP cap Rs 1,00,000 | Designated Partner cap Rs 50,000 at Rs 100/day |
| Small LLP 50% Penalty Reduction under Section 76A(3)(a) | Small LLPs (Section 2(1)(ta)) get 50% on adjudication only - daily Rs 100 fee unchanged |
| Section 76A(9) Non-compliance with adjudication order (90 days) | Imprisonment up to 6 months OR fine Rs 25,000 - Rs 1,00,000 OR both |
| Continuous non-filing (2-3 years) | LLP may be struck off by Registrar under Section 75 |
| CCFS 2026 Amnesty Coverage | DOES NOT apply to LLPs |
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 Form 11 and Form 8 Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.
Form 11 + Form 8 Combined Timeline (FY 2025-26)
| Stage | Estimated Timeline |
|---|---|
| Financial year ends | 31 March 2026 (Section 2(1)(j) LLP Act) |
| Form 11 data collection window opens | April 2026 (Internal SLA) |
| CS-in-practice certification (where contribution > Rs 50 lakh OR turnover > Rs 5 crore) | Before 30 May 2026 (Rule 25) |
| Form 11 filing deadline | 30 May 2026 (Section 35 LLP Act 2008) |
| Books closure for audit | June-July 2026 (Section 34) |
| Statutory audit (where threshold crossed) | July-August 2026 (Section 34(4) + Rule 24(8)) |
| ITR-5 filing for non-audit LLPs | 31 July 2026 (Section 139(1) IT Act) |
| DIR-3 KYC for designated partners (current cycle) | 30 September 2026 (Rule 12A) |
| Form 8 filing deadline | 30 October 2026 (Section 34 LLP Act 2008) |
| ITR-5 filing for audit LLPs | 31 October 2026 (Section 44AB IT Act) |
| Patron turnaround per form (Form 11 / Form 8) | 3 to 5 working days each (Internal SLA) |
| Patron combined turnaround across the cycle | 1 to 2 weeks across the annual cycle |
| Next DIR-3 KYC cycle (Triennial per G.S.R. 943(E)) | 30 June 2028 for DPs filed FY 2025-26 |
⚠ The two forms have INDEPENDENT Rs 100/day penalty clocks. Missing both forms accumulates Rs 200 per day combined. Plus the substituted post-2021 Section 35(2) (Form 11) and Section 34(2) (Form 8) penalties cap LLP exposure at Rs 1,00,000 per form / Rs 50,000 per designated partner. Small LLPs under Section 2(1)(ta) get 50% reduction on these penalties under Section 76A(3)(a) - but the daily Rs 100 additional fee remains the same.
All Patron fees listed are indicative and do not constitute a binding offer. Final amounts depend on path chosen (standalone Rs 8k-12k vs bundle Rs 25k), audit applicability under Section 34(4), CS certification applicability under Rule 25, and any pending Form 3 / Form 4 / Form 5 event filings that need clearing before Form 11. Government fees, audit fee, CS certification fee, and DSC charges billed separately at actuals.
Why Use a CA Firm for Combined LLP Form 11 + Form 8 Filing
Dual-Deadline Coordination
Form 11 by 30 May and Form 8 by 30 October - independent penalty clocks at Rs 100 per day per form under Section 35(2) / Section 34(2) substituted by LLP Amendment Act 2021. A CA firm runs both calendar lines without dropping either. Post-2021 caps: Rs 1,00,000 LLP / Rs 50,000 designated partner per form.
Audit Threshold Testing (Section 34(4))
The Section 34(4) test (turnover > Rs 40 lakh OR contribution > Rs 25 lakh) must be re-run every year. A small LLP that grows past either threshold needs audit coordination; many founders miss this transition. Patron tests on intake and arranges practising CA audit where applicable - Section 76A(3)(a) Small LLP 50% benefit preserved where eligible.
CS Certification Testing (Rule 25)
Form 11 requires CS-in-practice certification at contribution > Rs 50 lakh OR turnover > Rs 5 crore under Rule 25. This is a SEPARATE test from audit applicability under Section 34(4) - different thresholds, different professional. Missing it triggers Form 11 rejection. Patron tests both thresholds independently.
Contribution-Figure Consistency Across Forms
Form 11 contribution and Form 8 contribution must reconcile EXACTLY - they are filed 5 months apart but capture the same 31 March balance. Filing one in May and another in October without locked figures creates discrepancies that trigger ROC queries. Patron locks the 31 March balance on both forms at the start of the cycle.
Section 35(2) Post-2021 Penalty Awareness
Many online articles still cite stale pre-2021 figures ("Rs 25,000 to Rs 5 lakh on designated partners"). Post-LLP (Amendment) Act 2021 (S.O. 621(E) dated 11 February 2022 effective 1 April 2022), Section 35(2) was substituted to provide Rs 100/day capped at Rs 1,00,000 LLP / Rs 50,000 DP. Patron applies the current framework.
Continuity Across Years
A single firm holding multi-year Form 11, Form 8, and audit working papers catches anomalies and partner-data drift that year-by-year freelance work cannot. 7-year archive maintained. Critical for investor diligence, lender review, partner exit valuations, and any future Section 75 strike-off defence.
Trusted by Founders Across India
10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years Experience
Form 11 + Form 8 Outcome Proof - FY 2024-25 Internal Metrics
- Patron filed 800+ LLP Form 11 returns by 30 May and 800+ Form 8 returns by 30 October across all client LLPs
- 100 percent on-time rate across both forms
- Zero contribution-figure mismatches between Form 11 and Form 8
- Sub-5 percent MCA query rate (sub-1 percent in FY 2024-25)
- Average designated partner time per filing cycle: 3-5 hours total across both forms
Pan-India Reach
With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves LLP Form 11 and Form 8 filing engagements across India - both in-person and remotely. Trusted by Hyundai, Asian Paints, Bridgestone, and 500+ growing companies including professional services LLPs, consulting partnerships, real estate LLPs, and technology services LLPs.
LLP Form 11 + Form 8 vs Company AOC-4 + MGT-7: Cross-Entity Comparison
| Parameter | LLP (Form 11 + Form 8) | Company (AOC-4 + MGT-7 / MGT-7A) |
|---|---|---|
| Statute | LLP Act, 2008 + LLP Rules, 2009 | Companies Act, 2013 + Companies (Accounts) Rules 2014 + Companies (Management and Administration) Rules 2014 |
| Annual return form | Form 11 (structural / partner registry) | MGT-7 (regular) or MGT-7A (small companies, OPCs) |
| Financial statement form | Form 8 (financials + solvency declaration) | AOC-4 (Standard, XBRL, CFS, NBFC, CSR-2 variants) |
| Annual return deadline | 30 May (60 days from FY end) | 29 November (60 days from AGM) |
| Financial statement deadline | 30 October (30 days from 6 months after FY end) | End October (30 days from AGM) |
| Filing sequence | Form 11 FIRST then Form 8 | AOC-4 FIRST then MGT-7 / MGT-7A |
| Audit threshold | Turnover > Rs 40 lakh OR contribution > Rs 25 lakh (Section 34(4)) | All companies - audit mandatory regardless under Section 139 |
| CS certification threshold | Form 11: contribution > Rs 50 lakh OR turnover > Rs 5 crore (Rule 25) | MGT-7: listed companies, paid-up Rs 10 crore, or turnover Rs 50 crore (MGT-8) |
| Daily late fee | Rs 100 per day per form (no cap on daily fee) | Rs 100 per day per form (Section 403, no cap on daily fee) |
| Penalty (post-Amendment Acts) | Section 35(2) post-2021: LLP cap Rs 1L / DP cap Rs 50k at Rs 100/day | Section 92(5) / 137(3) post-2020: Company cap Rs 2L / Officer cap Rs 50k at Rs 100/day |
| Small entity relief | Small LLP under Section 2(1)(ta): 50% penalty under Section 76A(3)(a) | Small company under Section 2(85): MGT-7A abridged version; Section 446B half-penalty |
| AGM requirement | None - LLPs do not hold AGM | Mandatory under Section 96 by 30 September; AGM must precede AOC-4 / MGT-7 |
| Amnesty under CCFS 2026 | NOT applicable to LLPs | Available for Pvt Ltd defaults |
Related Patron Services
Form 11 and Form 8 are two of four annual filings for an LLP. The full annual cycle also requires DIR-3 KYC for designated partners and ITR-5 for income tax. Related Patron services:
- LLP Annual Compliance (Bundle) - the full bundle covering Form 11, Form 8, ITR-5, DIR-3 KYC, and audit at Rs 25,000 fixed fee. Recommended path if buying multiple filings.
- LLP Compliance (Hub) - broader LLP compliance hub including event-based filings, Form 3 / Form 4 partner changes, and LLP Agreement amendments.
- LLP Form 11 Filing (Standalone) - Form 11 alone for clients who file Form 8 elsewhere.
- LLP Form 8 Filing (Standalone) - Form 8 alone for clients who file Form 11 elsewhere.
- DIR-3 KYC for DPIN - triennial filing per G.S.R. 943(E) regime for designated partners.
- Pvt Ltd Annual Compliance - company-side parallel for founders considering conversion.
- Compliance Calendar - tracked deadlines for the full financial year.
Legal Framework: Acts, Sections, Rules, and Notifications
Governing Legislation
- Limited Liability Partnership Act, 2008 - master statute for all LLPs in India. Key sections: 34 (Statement of Account and Solvency obligation), 35 (Annual Return obligation), 35(2) (substituted post-2021 penalty for Form 11 default), 34(2) (parallel substituted structure for Form 8 default), 2(1)(ta) (Small LLP definition), 75 (strike-off), 76A (adjudication framework)
- LLP (Amendment) Act, 2021 - Notification S.O. 621(E) dated 11 February 2022, effective 1 April 2022. Substituted Section 35(2) and Section 34(2) penalty structures from "Rs 25,000 to Rs 5 lakh fine" to "Rs 100/day capped at Rs 1,00,000 LLP / Rs 50,000 DP". Introduced Section 2(1)(ta) Small LLP and Section 76A(3)(a) 50% reduced penalty.
- Limited Liability Partnership Rules, 2009 - Rule 24 (Form 8 procedure), Rule 24(8) (audit requirement), Rule 25 (Form 11 procedure and CS certification thresholds)
- Companies (Appointment and Qualification of Directors) Rules, 2014 - Rule 12A governs DIR-3 KYC for DPIN. Substituted via G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026, introducing TRIENNIAL filing cycle.
- Companies (Registration Offices and Fees) Rules, 2014 - additional fee structure applicable to LLP forms by analogy under post-2022 framework
Key Sections
- Section 34 of LLP Act 2008 - Statement of Account and Solvency (Form 8) obligation
- Section 34(2) - solvency declaration by designated partners; substituted penalty post-2021 for Form 8 default
- Section 34(4) - audit requirement where turnover exceeds Rs 40 lakh OR contribution exceeds Rs 25 lakh
- Section 35 of LLP Act 2008 - Annual Return (Form 11) obligation within 60 days of FY end (30 May)
- Section 35(2) POST-LLP Amendment Act 2021 - substituted penalty: LLP and designated partners liable to Rs 100/day capped at Rs 1,00,000 LLP and Rs 50,000 DP (replacing pre-2021 fine Rs 25,000-5 lakh)
- Section 2(1)(ta) of LLP Act 2008 - Small LLP definition (contribution up to Rs 25 lakh AND turnover up to Rs 40 lakh, both thresholds)
- Section 76A - Adjudication of penalties framework introduced by LLP (Amendment) Act 2021
- Section 76A(3)(a) - 50% reduced penalty for Small LLPs under Section 2(1)(ta)
- Section 76A(9) - imprisonment up to 6 months OR fine Rs 25,000-Rs 1,00,000 OR both for non-compliance with adjudication order within 90 days
- Section 75 - LLP strike-off by Registrar for continuous non-filing
Penalty Schedule (Post-LLP Amendment Act 2021)
- Additional fee for late filing (Form 11 / Form 8): Rs 100 per day per form, no upper cap on daily fee. Independent clocks for each form.
- Section 35(2) Post-2021 Form 11 Penalty: Rs 100/day, capped at Rs 1,00,000 for the LLP and Rs 50,000 for designated partners. Substituted by Section 9 of LLP (Amendment) Act 2021 (S.O. 621(E) dated 11.02.2022).
- Section 34(2) Post-2021 Form 8 Penalty: Parallel substituted structure - Rs 100/day, capped at Rs 1,00,000 LLP / Rs 50,000 DP.
- Section 76A(3)(a) Small LLP 50% Penalty Reduction: Applies to adjudication only. Daily Rs 100 additional fee remains unchanged.
- Section 76A(9): Imprisonment up to 6 months OR fine Rs 25,000-Rs 1,00,000 OR both for non-compliance with adjudication order within 90 days.
- Continuous non-filing (2-3 years): LLP may be struck off by Registrar under Section 75.
- CCFS 2026: DOES NOT extend to LLPs - past defaults must be cleared with full accumulated additional fee plus capped penalty.
Government Filing Fee by Contribution Slab
| Total Contribution | Filing Fee Per Form |
|---|---|
| Up to Rs 1 lakh | Rs 50 |
| Rs 1 lakh to Rs 5 lakh | Rs 100 |
| Rs 5 lakh to Rs 10 lakh | Rs 150 |
| Rs 10 lakh to Rs 25 lakh | Rs 200 |
| Rs 25 lakh to Rs 1 crore | Rs 400 |
| Above Rs 1 crore | Rs 600 |
| Foreign LLP (Form 8) | Rs 1,000 |
Refer to the Ministry of Corporate Affairs (MCA) V3 portal for Form 11 / Form 8 filing, the MCA notifications page for S.O. 621(E) dated 11 February 2022 (LLP Amendment Act 2021 commencement), and the LLP Act, 2008 on India Code for full statutory text of Sections 34, 35, 35(2), 2(1)(ta), 76A.
Frequently Asked Questions
Real buyer questions on the Form 11 vs Form 8 distinction, the 30 May + 30 October dual deadline, audit threshold under Section 34(4) (Rs 40 lakh / Rs 25 lakh), CS certification threshold under Rule 25 (Rs 50 lakh / Rs 5 crore), Section 35(2) post-LLP Amendment Act 2021 penalty (Rs 100/day capped Rs 1 lakh LLP / Rs 50k DP), Small LLP 50% benefit, 1 October first-FY Form 8 exemption, and the dormant LLP filing obligation.
Quick Answers
What is Form 11? LLP Annual Return under Section 35 of LLP Act 2008 - captures partner and contribution structure. Due 30 May.
What is Form 8? LLP Statement of Account and Solvency under Section 34 - captures financials and solvency declaration. Due 30 October.
Due dates? Form 11: 30 May (60 days from FY end). Form 8: 30 October (30 days from 6 months after FY end).
Audit threshold? Turnover > Rs 40 lakh OR contribution > Rs 25 lakh triggers mandatory audit under Section 34(4) + Rule 24(8).
CS certification? Form 11 requires CS-in-practice certification with UDIN at contribution > Rs 50 lakh OR turnover > Rs 5 crore under Rule 25.
What does Patron charge? Combined Rs 8,000 (no audit) to Rs 12,000 (audit + CS cert). Rs 25,000 LLP bundle covers all four annual filings.
Late filing penalty (post-2021)? Rs 100 per day per form additional fee (no cap on daily fee) PLUS Section 35(2) / 34(2) substituted penalty: LLP cap Rs 1,00,000 / DP cap Rs 50,000.
Small LLP benefit? 50% reduction on Section 35(2) / 34(2) penalty under Section 76A(3)(a) for Small LLPs under Section 2(1)(ta). Daily Rs 100 fee unchanged.
Does CCFS 2026 cover LLPs? No. LLPs are excluded. Past defaults must be cleared with full accumulated daily fee + capped penalty.
LLP Form 11 aur Form 8 mein kya farak hai? Form 11 hai LLP ka annual return - Section 35 ke under, partners aur contribution structure capture karta hai. Due date 30 May har saal. Form 8 hai Statement of Account aur Solvency - Section 34 ke under, financial statements capture karta hai. Due date 30 October. Dono mandatory hain har LLP ke liye, har saal - chahe activity ho ya na ho. Audit chahiye sirf jab turnover Rs 40 lakh se zyada ho YA contribution Rs 25 lakh se zyada ho. Patron Rs 8,000 mein dono combine karke file karta hai.
LLP audit kab mandatory hai? Section 34(4) ke under do tests hain - dono independent: (1) turnover Rs 40 lakh se zyada OR (2) contribution Rs 25 lakh se zyada. Kisi bhi ek condition par audit mandatory ho jaata hai. Dono thresholds ke neeche ho to designated partners khud certify kar sakte hain Form 8 - audit lagega nahi. Patron har saal yeh test re-run karta hai - chhoti LLP grow karke threshold cross kare to audit coordination ka time milta hai.
Deadline Urgency: Two Hard Dates for FY 2025-26
For the financial year ending 31 March 2026, LLPs face two firm MCA deadlines:
- Form 11 by 30 May 2026 (60 days from FY end) - the tightest LLP deadline
- Form 8 by 30 October 2026 (30 days from 6 months after FY end)
Each form runs its own Rs 100 per day no-cap daily additional fee under the post-2022 fee framework. Missing both forms accumulates Rs 200 per day combined. On top, the post-LLP (Amendment) Act 2021 Section 35(2) imposes a substituted penalty - LLP cap Rs 1,00,000 / designated partner cap Rs 50,000 at Rs 100/day - on Form 11 default, with parallel Section 34(2) penalty on Form 8 default. Small LLPs under Section 2(1)(ta) get 50% reduction under Section 76A(3)(a) on adjudication only.
CCFS 2026 amnesty does NOT extend to LLPs - the Companies Act amnesty covers companies only. File Form 11 first by 30 May, then complete the audit cycle for Form 8 by 30 October.
Get a Free Quote in 2 Hours - Call +91 945 945 6700 or WhatsApp us. Free 15-minute scoping call. We respond within 2 hours.
Conclusion: Two Forms, One Annual Workflow
Form 11 and Form 8 are the two core annual MCA filings for every LLP in India - Form 11 under Section 35 (Annual Return, due 30 May) and Form 8 under Section 34 (Statement of Account and Solvency, due 30 October). Both are mandatory regardless of LLP size or activity. The forms cover different domains - Form 11 is structural, Form 8 is financial - and each runs an independent Rs 100 per day late-filing additional fee with no cap on the daily clock.
Under the post-LLP (Amendment) Act 2021 framework (substituted via Notification S.O. 621(E) dated 11 February 2022, effective 1 April 2022), Section 35(2) penalty for Form 11 default is now Rs 100/day capped at Rs 1,00,000 for the LLP and Rs 50,000 for designated partners (replacing the earlier Rs 25,000-Rs 5 lakh fine). Section 34(2) provides parallel structure for Form 8 default. Small LLPs under Section 2(1)(ta) - contribution up to Rs 25 lakh AND turnover up to Rs 40 lakh - get 50% reduced penalty under Section 76A(3)(a) on adjudication only.
Statutory audit under Section 34(4) + Rule 24(8) is triggered only where turnover exceeds Rs 40 lakh OR contribution exceeds Rs 25 lakh (either threshold). CS-in-practice certification under Rule 25 applies to Form 11 where contribution exceeds Rs 50 lakh OR turnover exceeds Rs 5 crore. CCFS 2026 amnesty does NOT extend to LLPs. Patron files both forms combined from Rs 8,000 standalone, or bundles them into the full LLP Annual Compliance package at Rs 25,000 fixed fee (covering Form 11, Form 8, ITR-5, DIR-3 KYC, and audit where applicable). 800+ Form 11 and 800+ Form 8 returns filed FY 2024-25 with 100 percent on-time rate. Zero contribution-figure mismatches.
Book a Free Consultation - No Obligation.
LLP Form 11 and Form 8 Filing Services Across India
Patron Accounting offices in Pune, Mumbai, Delhi, and Gurugram. Combined Form 11 + Form 8 filing delivered pan-India for professional services LLPs, consulting partnerships, real estate LLPs, technology services LLPs, and dormant LLPs. 8-month annual workflow from March setup through November acknowledgements.
Content Created: 12 May 2026 | Last Updated: | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP
Content reviewed semi-annually. Next scheduled review: 12 November 2026 (after FY 2025-26 LLP filing cycle peaks May-October). Review triggers include further amendment to Sections 34 / 35 / 35(2) / 34(2) / 76A of LLP Act 2008 beyond the LLP (Amendment) Act 2021 (S.O. 621(E) dated 11 February 2022), LLP Rules 2009 Rule 24 / 24(8) / 25 revisions, DIR-3 KYC framework changes (currently triennial per G.S.R. 943(E) dated 31 December 2025), introduction of any LLP-specific amnesty scheme (currently CCFS 2026 excludes LLPs), Government filing fee revisions, and Section 2(1)(ta) Small LLP threshold revisions (Central Government may raise contribution up to Rs 5 crore and turnover up to Rs 50 crore).
Helping businesses stay compliant and stress-free.
Deep expertise in GST, Income Tax, ROC & business compliance.
Returns, registrations, and filings handled accurately.
Trusted by entrepreneurs, startups, and growing businesses.
Professional standards and documented processes.
Your financial and business data is fully protected.