Throughout the year
Books of account
Maintain prescribed records on cash or accrual basis and double-entry system.
OngoingAnnual compliance calendar
Key filing windows for a Limited Liability Partnership
Common timelines for an LLP following a 31 March financial year. Current MCA circulars, extensions and LLP-specific circumstances must still be checked.
Annual filing continues even with no business. An active LLP generally files its annual return and Statement of Account and Solvency even where turnover, contribution movement or operations are nil.
30 May
LLP Form 11
Annual return for an LLP with a standard 31 March year-end.
Core filing30 September
DIR-3 KYC
KYC for designated partners or DIN/DPIN holders covered by Rule 12A.
DIN/DPIN holder30 October
LLP Form 8
Statement of Account and Solvency for a standard 31 March year-end.
Core filingEvent-based
Form 3 / Form 4
Agreement, contribution and partner changes within prescribed timelines.
When triggeredCore LLP governance
What LLP compliance includes beyond e-filing
Annual forms should agree with the LLP agreement, books of account, contribution records and designated-partner particulars.
Books of account
Maintain prescribed accounting records at the registered office for the required retention period.
- Cash or accrual basis, as permitted
- Double-entry system
- Asset, liability, income and expense records
Accounts and solvency
Prepare the annual Statement of Account and Solvency with accurate partner contribution and financial particulars.
- Balance sheet and income/expenditure details
- Solvency declaration
- Prescribed partner/designated partner signatures
Audit applicability
Review annual turnover and contribution against the current audit thresholds and exemptions.
- Statutory audit threshold review
- Auditor appointment and working papers
- Separate income-tax audit analysis
Designated partners
Keep DIN/DPIN, consent, address and KYC particulars of designated partners current.
- DIR-3 KYC or KYC-WEB where applicable
- Resident designated-partner requirement
- Form 4 for appointment or cessation
LLP agreement
Ensure profit sharing, contribution, duties and admission or retirement terms match the filed agreement.
- Initial agreement filing
- Supplementary agreements
- Form 3 for reportable changes
Tax and other laws
Track obligations outside MCA based on the LLP’s activity, registrations and transactions.
- Income-tax return and tax audit
- GST, TDS and labour compliance
- FEMA/FDI and sector rules where applicable
MCA form checklist
Annual and event-based forms for an LLP
This table separates recurring LLP filings from forms triggered by changes to the agreement, partners, office or charges.
| Form / compliance | Standard timeline | Purpose | Applicability |
|---|---|---|---|
| LLP Form 11 | Generally 30 May for a 31 March year-end | Annual return containing partner, contribution and prescribed compliance particulars. | Core annual filing |
| LLP Form 8 | Generally 30 October for a 31 March year-end | Statement of Account and Solvency with prescribed financial and charge particulars. | Core annual filing |
| DIR-3 KYC / WEB | 30 September for covered DIN/DPIN holders | Update or confirm annual KYC of designated partners and other DIN holders. | DIN/DPIN-holder compliance |
| LLP Form 3 | Within the prescribed period from agreement or change | File the initial LLP agreement or intimate changes in agreement, contribution or profit sharing. | Agreement/change based |
| LLP Form 4 | Within the prescribed period from the event | Appointment, cessation or change in name, address or designation of partner/designated partner. | Partner-change based |
| LLP Form 15 | Within the prescribed period from office change | Notice of change of registered office of the LLP. | Office-change based |
| LLP Form 5 | After approved name-change process | Notice for change of name of the LLP. | Name-change based |
| LLP Form 12 | As prescribed after establishing/closing place | Intimation of another address for service of documents or related change. | When applicable |
| LLP Form 24 | Application-based | Application to strike off the name of a qualifying LLP. | Closure only |
Separate obligations: Income-tax, GST, TDS, labour-law, FEMA, FDI and sector-regulator filings are not replaced by MCA annual compliance.
Event-based LLP compliance
File promptly when LLP particulars change
Partner, agreement, contribution, registered-office and charge changes have their own filing triggers and should not wait for annual returns.
Partner admission
- Consent and identity records for incoming partner
- LLP Form 4 for appointment
- Form 3 where agreement/contribution changes
Partner cessation
- Retirement, resignation, death or expulsion records
- LLP Form 4 within the prescribed timeline
- Settlement and agreement updates
Agreement changes
- Profit-sharing ratio or contribution changes
- Rights, duties and management provisions
- LLP Form 3 with supplementary agreement
Registered office
- LLP Form 15 for registered-office change
- Partner consent and address evidence
- Jurisdictional approvals where applicable
Charges
- Creation, modification or satisfaction details
- Charge-related filing through applicable LLP form
- Lender documents and authority records
Closure or conversion
- LLP Form 24 for eligible strike-off application
- Settle liabilities and complete overdue filings
- Conversion forms where statutory conditions are met
LLP working papers
Records commonly required for annual compliance
Well-maintained partner, contribution and accounting records reduce filing errors and inconsistencies during due diligence.
Financial records
Trial balance, ledgers, bank statements, invoices, fixed assets, loans and reconciliations.
Partner records
Partner list, DPIN/DIN, contribution, profit sharing, appointment and cessation particulars.
LLP agreement
Initial and supplementary agreements with matching contribution and management clauses.
Registration data
LLPIN, registered office evidence, DSC status, designated-partner KYC and prior SRNs.
Frequently Asked Questions
Quick answers about LLP annual and event-based MCA compliance.
Get Expert HelpAre Form 8 and Form 11 required if the LLP has no business? +
Generally yes. An active LLP ordinarily continues to file its annual return and Statement of Account and Solvency even when turnover or operations are nil.
What is the difference between LLP Form 11 and Form 8? +
Form 11 is the LLP annual return covering partners and contribution particulars. Form 8 contains the Statement of Account and Solvency and prescribed financial information.
Does every LLP require a statutory audit? +
Audit applicability depends on the turnover and contribution limits prescribed under the current LLP rules. Income-tax audit is a separate analysis.
When are Form 3 and Form 4 filed? +
Form 3 is used for the LLP agreement or changes to it. Form 4 covers appointment, cessation and specified changes concerning partners or designated partners.
What happens when LLP annual forms are filed late? +
Additional filing fees and statutory consequences may apply. Overdue forms can also affect closure, conversion, banking and due-diligence processes.
Need an LLP compliance review?
Share the incorporation date, financial year, turnover, contribution, agreement changes and partner changes for a scoped checklist.