Annual Return (Form 11)
To be filed by 30th May 2025 annually, this form provides
details of LLP partners, contributions, and changes during the year.
Statement of Account & Solvency (Form 8)
Must be filed by 30th October 2025 every year. It includes
the LLP’s financial statements and a declaration of solvency by the designated partners.
Income Tax Return (ITR-5)
Due by 31st October 2025 if audit is applicable. LLPs must
file ITR-5 annually; audit is mandatory if turnover exceeds ₹1 crore.
Audit of Accounts (if applicable)
Audit must be completed before 30th September 2025 if the
LLP’s turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.
DIR-3 KYC / Web KYC
To be submitted by 30th September 2025 by all designated
partners holding a DPIN to update their KYC details with MCA.
TDS Returns (Form 24Q / 26Q)
Quarterly filings due on 31st July, 31st October, 31st
January, and 31st May if the LLP deducts TDS on payments.
GST Returns (GSTR-1 / GSTR-3B)
Filed monthly or quarterly by 11th and 20th of each month,
depending on turnover, for LLPs registered under GST.
Statutory Audit
Mandatory audit by a Chartered Accountant, to be completed
by 30th September 2025.
Annual General Meeting (AGM)
Must be conducted by 30th September 2025, except in the
first year of incorporation.
Filing of Financial Statements (AOC-4)
File within 30 days of AGM, includes Balance Sheet, P&L,
and Auditor’s Report.
Annual Return Filing (MGT-7 / MGT-7A)
File within 60 days of AGM, MGT-7A applicable for OPCs and
Small Companies.
Auditor Appointment (ADT-1)
File within 15 days of AGM, auditor appointment valid for
up to 5 years.
Director KYC (DIR-3 KYC)
Mandatory KYC filing for all directors by 30th September
2025 to keep DIN active.
Disclosure of Interest (MBP-1)
Directors must disclose interests in the first board
meeting of the financial year.