LLP Form 11 Filing

LLP Annual Return (Form 11) by May 30 and Statement of Accounts (Form 8) by October 30 — partner details, contributions, profit-sharing ratios, and CA certification if required.

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Overview

Form 11 is the Annual Return of a Limited Liability Partnership filed with the Registrar of LLPs (MCA) by May 30th each year. It summarises the LLP's basic profile, details of all partners (designated and non-designated), contributions by each partner, profit-sharing ratios, and any changes during the year. Unlike companies, LLPs do not hold AGMs — Form 11 is the primary annual corporate disclosure document.

The penalty for late filing of Form 11 is Rs.100 per day with no upper cap — a 3-month delay costs Rs.9,000 per LLP. Additionally, Form 8 (Statement of Accounts and Solvency) must be filed by October 30th, containing the balance sheet, profit/loss account, and a solvency declaration by two designated partners. Form 8 requires a Chartered Accountant certification if the LLP's annual turnover exceeds Rs.40 lakhs or contribution exceeds Rs.25 lakhs.

MFiling provides complete LLP annual compliance covering both Form 11 and Form 8 filings, ITR-5 coordination, and DIN KYC for designated partners.

MFiling professional charges: from Rs.1,499 (Form 11 only) | Rs.2,999 (Form 11 + Form 8) | Rs.4,999 (complete annual compliance including ITR-5).

Key Benefits

Filed Before May 30 Deadline
Form 11 filed well before the May 30 deadline — Rs.100/day unlimited penalty completely avoided.
Partner Details Accurately Reported
All designated and non-designated partner details, contributions, profit-sharing ratios, and changes correctly entered.
Form 8 with CA Certification
Form 8 (Accounts and Solvency) filed by October 30 with CA certification where turnover exceeds Rs.40 lakhs.
LLP Not Marked Defunct
Non-filing for 2 consecutive years risks LLP being marked 'defunct' by ROC — timely filings prevent this status.
Complete LLP Compliance Package
Form 11, Form 8, ITR-5, and DIR-3 KYC for designated partners all managed under one engagement.
Company Secretary Certification for Large LLPs
LLPs with partner contribution above Rs.50 lakhs or turnover above Rs.5 crores require Company Secretary certification of Form 11 — MFiling arranges CS sign-off.

Documents Required

LLP Agreement (for verification of partner details, contributions, and profit-sharing ratios)
Details of All Partners — Name, DIN/DPIN, Contribution Amount, Profit-Sharing Ratio
Details of Any Partner Changes During the Year (new partners, exiting partners)
Audited Financial Statements (P&L and Balance Sheet) — for Form 8
CA Audit Certificate for Form 8 (if turnover > Rs.40 lakhs or contribution > Rs.25 lakhs)
Digital Signature Certificates (DSC) of Both Designated Partners — required for signing and submitting Form 11
Disclosure of Other LLPs and Companies Where Partners Hold Directorship or Membership Positions
Particulars of Penalties or Compounding Offences During the Year (if any, for Schedule disclosure)

How it Works

Compile Partner Details as of March 31 (April)

List all designated and non-designated partners with DPIN, contribution amounts, and profit-sharing ratios.

Note Any Partner Changes During the Year (April)

Record any partner admissions, exits, or contribution changes — these must be disclosed in Form 11.

File Form 11 on MCA Portal by May 30 (By May 30)

Submit Annual Return with partner details, contributions, and changes — signed by designated partner with DSC.

Prepare Financial Statements for Form 8 (July–October)

Complete P&L and balance sheet — obtain CA certification if turnover exceeds Rs.40 lakhs.

File Form 8 by October 30 (By October 30)

Submit Statement of Accounts with solvency declaration signed by two designated partners — CA certificate attached if required.

Complete Designated Partner DIN KYC by September 30 (By September 30)

All designated partners complete DIR-3 KYC annually to prevent DIN deactivation blocking MCA filings.

Frequently Asked Questions

What is the penalty for late filing of LLP Form 11?
The penalty for late filing of Form 11 is Rs.100 per day per LLP with no upper cap. A 90-day delay costs Rs.9,000. A full year's delay costs Rs.36,500. This penalty applies in addition to the normal government filing fee. Additionally, non-filing for 2 consecutive years can result in the LLP being marked as 'defunct' by the Registrar and proceedings initiated for removal from the register. MFiling files Form 11 well before the May 30 deadline.
Is a CA audit of LLP accounts mandatory every year?
A CA audit is mandatory for LLPs if annual turnover exceeds Rs.40 lakhs OR if the total contribution by partners exceeds Rs.25 lakhs in any financial year. LLPs below both thresholds are not required to audit their accounts — they file unaudited financial statements in Form 8. However, all LLPs (regardless of size) must still file Form 8 with a solvency declaration. MFiling advises on whether CA certification is needed based on the LLP's turnover and contribution figures.
Can LLP Form 11 be revised after submission?
No. LLP Form 11 cannot be revised or resubmitted once filed — MCA does not allow correction of Form 11 after filing. This makes accuracy critical before submission. Any errors discovered after filing can only be addressed through a separate rectification filing or by correspondence with the Registrar of LLPs. MFiling performs a thorough pre-filing review of all partner details, contributions, and ratios to prevent errors.
Service Price
₹1,499
Starting price · GST extra
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Filed Before May 30 Deadline
Form 11 filed well before the May 30 deadline — Rs.100/day unlimited penalty completely avoided.
Partner Details Accurately Reported
All designated and non-designated partner details, contributions, profit-sharing ratios, and changes correctly entered.
Form 8 with CA Certification
Form 8 (Accounts and Solvency) filed by October 30 with CA certification where turnover exceeds Rs.40 lakhs.
LLP Not Marked Defunct
Non-filing for 2 consecutive years risks LLP being marked 'defunct' by ROC — timely filings prevent this status.
Complete LLP Compliance Package
Form 11, Form 8, ITR-5, and DIR-3 KYC for designated partners all managed under one engagement.
Company Secretary Certification for Large LLPs
LLPs with partner contribution above Rs.50 lakhs or turnover above Rs.5 crores require Company Secretary certification of Form 11 — MFiling arranges CS sign-off.

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Service Price
₹1,499
Starting price · GST extra

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