LLP Annual Compliance Checklist — FY 2025-26
Track all annual compliance filings for your LLP in one place. Interactive checklist covers ROC filings (Form 8, Form 11), DIR-3 KYC, income tax (ITR-5), GST returns, TDS returns, and audit requirements. Tick items as completed to track progress. Each item shows due date and penalty for late filing under the LLP Act 2008.
LLP Compliance Tracker
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How to Use This Checklist
Click on any item to mark it as completed. Progress bar updates in real-time. The checklist covers all filings required under the LLP Act 2008 and Income Tax Act. Items are grouped by category with due dates for FY 2025-26.
CA Tip: LLPs with turnover below ₹40L and contribution below ₹25L are exempt from statutory audit but must still file Form 8 and Form 11. The ICAI recommends maintaining proper books even for exempt LLPs to avoid issues during tax assessment.
LLP Late Filing Penalties
| Filing | Penalty | Additional Risk |
|---|---|---|
| Form 8 (late) | ₹100/day (no cap) | Strike-off after 2 years non-filing |
| Form 11 (late) | ₹100/day (no cap) | Strike-off after 2 years non-filing |
| DIR-3 KYC (late) | ₹5,000 per DPIN | DPIN deactivation |
| ITR-5 (late) | ₹5,000 or ₹10,000 | Loss carry-forward denied |
| GSTR-3B (late) | ₹50/day (max ₹10,000) | ITC blocked + interest 18% |
| TDS Return (late) | ₹200/day under Sec 234E | Penalty up to TDS amount |
LLP Audit Requirements
Statutory audit under LLP Act is mandatory if contribution exceeds ₹25 lakh OR turnover exceeds ₹40 lakh in any financial year. Tax audit under Section 44AB of the Income Tax Act is separately required if turnover exceeds ₹1 crore (₹10 crore if 95%+ digital transactions).
| Type | Threshold | Due Date | Form |
|---|---|---|---|
| LLP Statutory Audit | Contribution > ₹25L OR TO > ₹40L | Before Form 8 filing | Form 8 (certified by CA) |
| Tax Audit (44AB) | TO > ₹1 Cr (₹10 Cr digital) | September 30 | Form 3CD |
Typical Annual Compliance Costs
| Item | MCA/Govt Fee | Professional Fee |
|---|---|---|
| Form 8 filing | ₹50–200 | ₹1,500–4,000 |
| Form 11 filing | ₹50–200 | ₹1,500–3,000 |
| DIR-3 KYC (per partner) | Free (if on time) | ₹500–1,500 |
| Statutory Audit (if applicable) | N/A | ₹5,000–20,000 |
| ITR-5 filing | N/A | ₹3,000–10,000 |
| GST Returns (12 months) | N/A | ₹12,000–24,000 |
| Total Annual | ₹100–600 | ₹20,000–60,000 |
Need LLP compliance help? Our CAs handle complete annual compliance for LLPs — Form 8, Form 11, DIR-3 KYC, audit, ITR, GST. Talk to a CA today →
