LLP Annual Compliance in India - Complete Guide 2026
📌 TL;DR - LLP Compliance Services at a Glance
Every LLP registered in India must complete 4 annual compliance filings regardless of turnover or business activity. Penalty for non-filing is INR 100 per day per form with no ceiling - a single year of non-compliance can cost INR 73,000 per form. Patron Accounting handles all 4 filings on time, starting at INR 4,999 (Exl GST and Govt. Charges).
An LLP in India enjoys simpler compliance compared to a private limited company - no board meetings, no AGM, no mandatory audit below prescribed thresholds. But four filings are mandatory for every LLP, every year, regardless of whether the LLP did any business.
| Parameter | Key Fact |
|---|---|
| Governing Law | LLP Act, 2008 (Sections 34, 35) + LLP Rules, 2009 + Income Tax Act, 1961 |
| Who Must Comply | All registered LLPs - active, dormant, NIL-turnover, all sizes |
| Form 11 Due Date | 30 May every year (within 60 days of FY end - Section 35) |
| Form 8 Due Date | 30 October every year (within 30 days of end of first 6 months - Section 34) |
| ITR-5 Due Date | 31 July (non-audit) or 31 October (audit) under Income Tax Act, 1961 |
| DIR-3 KYC Due Date | 30 September every year (per designated partner) |
| Penalty - Form 11/Form 8 | INR 100 per day from due date with no upper limit |
| Audit Threshold | Turnover exceeds INR 40 lakh OR contribution exceeds INR 25 lakh |
LLP compliance kaise kare? LLP ko 4 mandatory filings karni hoti hain: Form 11 (30 May), Form 8 (30 October), ITR-5 (31 July or 31 October), aur DIR-3 KYC (30 September). Sabhi forms MCA V3 portal aur Income Tax e-Filing portal par digitally sign karke file karte hain.
Content is reviewed quarterly for accuracy.