LLP LAST DATE FOR ANNUAL FILING
The last date for an LLP (Limited Liability Partnership) to file its Annual Return (Form 11) with the Ministry of Corporate Affairs (MCA) is 30th May every year.
However, “annual filing” for an LLP consists of multiple mandatory statutory compliance forms. The exact deadlines for the standard financial year (ending 31st March) are structured as follows:
📅 MCA Annual Filing Deadlines
- Form 11 (Annual Return)
- Due Date: 30th May
- Timeline: Within 60 days from the closure of the financial year.
- Requirement: Mandatory for all registered LLPs, even those with zero business activity.
- Form 8 (Statement of Account & Solvency)
- Due Date: 30th October
- Timeline: Within 30 days from the end of six months of the financial year.
- Requirement: Summary of profits, financial data, and declaration of solvency.
💸 Income Tax Return (ITR-5) Deadlines
- Non-Audit Cases
- Due Date: 31st July
- Applicability: LLPs with an annual turnover up to ₹40 Lakhs and partner contributions up to ₹25 Lakhs.
- Tax Audit Cases
- Due Date: 31st October (Tax Audit Report must be submitted by 30th September).
- Applicability: LLPs exceeding the turnover or contribution thresholds mentioned above.
⚠️ Consequences of Late Filing
- MCA Forms (Form 8 & Form 11): A statutory penalty of ₹100 per day, per form is levied automatically from the due date until the actual date of filing, with no maximum limit or cap.
- Income Tax Return: Late filing attracts interest under Section 234A and an additional late fee of up to ₹5,000 under Section 234F.
You can check your LLP status or upload your forms directly via the official Ministry of Corporate Affairs Portal.