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LLP Compliance in India – Annual Filings (Form 11 / Form 8), Form 3 / Form 4 Event-Based Filings, DIR-3 KYC, Income-Tax Return, Audit, GST & Strike-Off Advisory under LLP Act 2008
Limited Liability Partnerships (LLPs) have become the preferred structure for service firms, professional practices, family businesses, and bootstrapped ventures — combining the operational flexibility of a partnership with the limited-liability protection of a company. However, LLPs are not "low-compliance" entities. They are governed by the Limited Liability Partnership Act 2008 read with the LLP Rules 2009, the Income-Tax Act 1961, the GST law, and (where applicable) the FEMA framework — with specific annual returns, event-based filings, partner KYC, audit thresholds, and tax obligations.
The core LLP compliance stack includes Form 11 (Annual Return) due by 30 May, Form 8 (Statement of Account & Solvency) due by 30 October, Form 3 / Form 4 for any change in LLP agreement / partners (within 30 days), DIR-3 KYC for designated partners by 30 September, the Income-Tax Return by 31 July (or 31 October if audit is applicable), and statutory audit where contribution exceeds ₹25 lakh or turnover exceeds ₹40 lakh. Our LLP compliance services cover the full lifecycle — incorporation handover, annual returns, event-based filings, designated-partner KYC, audit, income-tax and GST compliance, FDI / FEMA reporting for foreign-partner LLPs, and Form 24 strike-off / closure where business is discontinued.
LLP Act 2008
Primary Statute
Form 11 + Form 8
Mandatory Annual Filings
₹100 / Day
Late Fee – No Cap
All LLPs
Active & Dormant Both
Laws & Forms We Work With
LLP Act 2008
LLP Rules 2009
Form 11 – Annual Return
Form 8 – SoA & Solvency
Form 3 – Agreement
Form 4 – Partner Change
Form 5 – Name Change
Form 15 – Office Shift
Form 24 – Strike-Off
DIR-3 KYC
Income-Tax Act
GST Law
FEMA / FDI
MCA V3 Portal
LLP Compliance Buckets We Handle
Annual MCA
Annual ROC Filings
Mandatory yearly filings under the LLP Act — Form 11 (Annual Return) by 30 May and Form 8 (Statement of Account & Solvency) by 30 October — for every LLP irrespective of activity.
- Form 11 by 30 May
- Form 8 by 30 October
- Designated-partner DSC
- Professional certification
- Indebtedness disclosure
- Partner contribution recon
Event-Based
Event-Based ROC Filings
Form 3 (LLP agreement / supplementary), Form 4 (partner addition / resignation / change), Form 5 (name change), Form 15 (registered-office shift) — typically due within 30 days of the event.
- Form 3 – Agreement
- Form 4 – Partner Change
- Form 5 – Name
- Form 15 – Office
- 30-day TAT
- Stamp duty handling
Income Tax
Income-Tax Compliance
Annual ITR-5 filing, advance tax (4 instalments), TDS / TCS returns, tax audit under Sec 44AB (turnover > ₹1 cr / ₹10 cr), partner remuneration / interest taxability, and audit-applicability mapping.
- ITR-5 filing
- Advance tax
- TDS / TCS returns
- Sec 44AB tax audit
- Partner remuneration
- Sec 184 disclosure
Audit
Statutory & Tax Audit
Statutory audit under LLP Rules where contribution > ₹25 lakh or turnover > ₹40 lakh; tax audit under Sec 44AB where turnover > ₹1 cr / ₹10 cr (digital threshold).
- Threshold mapping
- Auditor appointment
- Audited financials
- Audit report
- Form 8 alignment
- Sec 44AB report (3CD)
Partner KYC
DIR-3 KYC for Partners
Annual KYC of every designated partner with active DIN / DPIN — due by 30 September; ₹5,000 reactivation fee + DPIN deactivation if missed; blocks all subsequent LLP filings.
- 30 September deadline
- DIR-3 KYC e-form
- OTP-based verification
- DPIN deactivation risk
- ₹5,000 reactivation
- Filing-block prevention
GST
GST Registration & Returns
GST registration where turnover crosses threshold or inter-state / e-commerce supply; monthly / quarterly GSTR-1 / 3B, annual GSTR-9 / 9C, e-invoicing, and reverse-charge handling.
- GSTIN registration
- GSTR-1 / 3B
- QRMP scheme option
- GSTR-9 / 9C
- E-invoicing
- Input credit reconciliation
FEMA / FDI
Foreign-Partner LLPs
FDI in LLPs allowed in 100%-automatic-route sectors only; FCGPR for foreign capital contribution, FCTRS for partner-share transfer, and annual FLA Return — all reportable on RBI FIRMS / FLA portals.
- Sectoral FDI check
- FCGPR filing
- FCTRS on transfer
- Annual FLA return
- Pricing guidelines
- RBI portal compliance
Closure
Strike-Off & Closure
Form 24 strike-off for inactive / closed LLPs — pending Form 11 / Form 8 cleanup, NIL-activity affidavit, indemnity / NOC from partners, and final ROC closure.
- Form 24 application
- Pending-return cleanup
- NIL-activity affidavit
- Partner consent
- Bank account closure
- ROC strike-off order
Key LLP Compliance Concepts
Form 11
Annual Return
Filed under Sec 35 of the LLP Act within 60 days of FY close — partner snapshot, contribution, change summary, indebtedness, and other directorships of partners.
Sec 35
30 May
Form 8
Statement of Account & Solvency
Filed under Sec 34 within 30 days from end of 6 months of FY close — assets, liabilities, solvency declaration by designated partners; due by 30 October.
Sec 34
30 October
Form 3
LLP Agreement
Initial filing of LLP agreement within 30 days of incorporation, and supplementary on any change in agreement (capital, profit-sharing, governance, business, etc.).
30 Days
Stamp Duty
Form 4
Partner Change
Notice of appointment / cessation / change in designation of partners — to be filed within 30 days of the change; consent of incoming partner mandatory.
30 Days
DIN / DPIN
DIR-3 KYC
Designated-Partner KYC
Annual KYC of every designated partner with active DIN / DPIN — by 30 September; ₹5,000 reactivation cost + DPIN deactivation if missed.
30 Sep
DPIN
Audit Threshold
₹40 L / ₹25 L Trigger
LLP statutory audit triggered if turnover > ₹40 lakh or contribution > ₹25 lakh; below threshold, audit is optional but still common for credibility.
₹40 L Turnover
₹25 L Contribution
Income-Tax
ITR-5 & 30% Slab
LLPs file ITR-5; flat 30% income-tax + applicable surcharge + 4% cess; partner remuneration / interest deductible under Sec 40(b) subject to Sec 184 disclosure in agreement.
ITR-5
30%
Penalty
₹100/Day Uncapped
Late filing of LLP forms attracts a flat ₹100 per day with no upper cap — among the most punitive late-fee regimes in Indian corporate law; multi-year arrears compound to lakhs.
No Cap
Per Form
Our LLP Compliance Services
Form 11 Annual Return
End-to-end Form 11 filing — partner reconciliation, change summary, contribution recon, indebtedness, designated-partner certification, and on-time 30-May SRN closure.
Form 8 SoA & Solvency
Form 8 preparation aligned with audited / unaudited financials — assets, liabilities, contingent liabilities, solvency declaration, and 30-October on-time filing.
Form 3 / 4 Event Filings
LLP agreement supplementary, partner addition / cessation / designation changes — Form 3 / 4 within 30 days of event, with stamp-duty handling and partner KYC.
DIR-3 KYC Filings
Annual KYC of every designated partner — DIR-3 KYC e-form / web verification, OTP authentication, DPIN reactivation if deactivated, and ₹5,000 fee handling.
Statutory & Tax Audit
Audit applicability mapping, auditor appointment, audited financials, tax-audit (3CA / 3CD) under Sec 44AB, and consequent Form 8 / ITR-5 alignment.
Income-Tax (ITR-5)
Annual ITR-5 filing, advance-tax computation (4 instalments), partner remuneration / interest under Sec 40(b), Sec 184 disclosure, MAT / AMT analysis, and refund tracking.
TDS / TCS Compliance
Monthly TDS deduction, quarterly TDS return (24Q / 26Q / 27Q), TCS return (27EQ), Form 16 / 16A issuance, and TRACES portal reconciliation.
GST Compliance
GSTIN registration, monthly GSTR-1 / 3B (or QRMP), annual GSTR-9 / 9C, e-invoicing, e-way bills, RCM handling, and ITC reconciliation.
FEMA & FDI Reporting
FCGPR / FCTRS on RBI FIRMS portal, Annual FLA Return, sectoral FDI cap check, and pricing-guideline alignment for foreign-partner LLPs.
Belated & Arrears Cleanup
Multi-year arrears identification, ₹100/day penalty quantification, additional-fee payment, DPIN reactivation, and bringing the LLP back to active compliance.
Form 24 Strike-Off
For closed / inactive LLPs — pending-return cleanup, NIL-activity affidavit, partner consent / indemnity, bank closure, and Form 24 strike-off application.
Compliance Calendar & Retainer
Annual compliance calendar with 12-month milestone tracking — Form 11, Form 8, DIR-3 KYC, ITR-5, GST returns, audit, and event-based filings under one retainer.
When You Need LLP Compliance Support
Just Incorporated an LLP
Fresh LLP — Form 3 (agreement) within 30 days, PAN / TAN / GST / bank, statutory registers, and first-year compliance roadmap.
Annual Filing Window
April–October every year — Form 11 (30 May), DIR-3 KYC (30 Sep), Form 8 (30 Oct), ITR-5 (31 Jul / 31 Oct) — coordinated execution.
Crossed Audit Threshold
Turnover crossed ₹40 lakh or contribution crossed ₹25 lakh — triggers statutory audit, audited financials, and Sec 44AB applicability check.
Partner Addition / Exit
New partner inducted, existing partner resigning, or designation change — Form 4 within 30 days plus supplementary LLP agreement and Form 3.
DPIN Deactivated
Designated partner's DPIN deactivated due to missed DIR-3 KYC — blocks all subsequent LLP filings until reactivation.
Multi-Year Arrears
LLP missed Form 11 / Form 8 for 2+ years — ₹100/day uncapped penalty has compounded; needs urgent quantification and arrears clean-up.
Foreign Partner Onboarded
Foreign individual / entity coming in as partner — sectoral FDI check, FCGPR filing, and FLA annual return obligations kick in.
Planning Closure
Business wound down or transferred to another entity — Form 24 strike-off pre-cleanup, pending returns, NIL affidavits, and final ROC closure.
Documents Needed for LLP Compliance
LLP Records
- LLPIN / Certificate of Incorporation
- LLP Agreement (with supplements)
- Form 3 / 4 history
- Partner contribution register
- Statutory registers
- Last year's Form 11 / Form 8 SRN
- PAN / TAN / GST certificates
Partner / DP Documents
- DPIN / DIN of all DPs
- DIR-3 KYC status
- Class 3 DSC of signing DP
- PAN / Aadhaar of partners
- Email / mobile (V3 OTP)
- Other LLP / Co. directorships
- Foreign-partner FEMA evidence
Financial & Tax
- Trial balance + ledgers
- Bank statements (full year)
- Audit report (if applicable)
- Tax-audit 3CA / 3CD
- TDS / GST returns
- Loan / borrowings register
- Income-tax computation
Our LLP Compliance Engagement Process
1
Diagnostic & Calendar
Health-check of past filings, DPIN / DIR-3 status, audit applicability, GST status, and 12-month compliance calendar with milestone owners.
2
Books & Recon
Books of accounts, partner / contribution recon, Form 3 / 4 history validation, and indebtedness / liability summary.
3
Audit & Tax
Statutory / tax audit (where applicable), ITR-5 + advance tax, TDS / TCS returns, and Sec 44AB / Sec 184 mapping.
4
ROC Filings
Form 11 (30 May), Form 8 (30 Oct), DIR-3 KYC (30 Sep), event-based Form 3 / 4 / 5 / 15 within 30-day windows; SRN tracking.
5
Closure & Continuity
SRN approvals archived, registers refreshed, retainer rolled to next FY, or Form 24 strike-off where business has wound down.
Why Choose Us for LLP Compliance
✓
End-to-end LLP retainer
✓
MCA V3 portal experts
✓
Form 11 + Form 8 specialists
✓
Audit / Sec 44AB coverage
✓
Income-tax + GST under one roof
✓
Foreign-partner FEMA / FDI
✓
Belated / arrears cleanup
✓
Form 24 strike-off support
FAQs on LLP Compliance
What are the mandatory annual filings for an LLP?
Form 11 (Annual Return) by 30 May and Form 8 (Statement of Account & Solvency) by 30 October.
Is LLP compliance required for dormant LLPs?
Yes — every LLP, whether active or dormant, must complete annual ROC filings.
When is statutory audit applicable to an LLP?
When turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh in the financial year.
What is the late fee for LLP filings?
₹100 per day per form with no upper cap until the form is filed.
When is Form 3 / Form 4 filed?
Within 30 days of any change in the LLP agreement or partners.
What is DIR-3 KYC?
An annual KYC filing for every designated partner holding a DIN / DPIN, due by 30 September.
What is the income-tax rate for LLPs?
A flat 30% plus applicable surcharge and 4% health and education cess.
Which ITR form do LLPs file?
ITR-5 — by 31 July, or 31 October if audit is applicable.
Can a foreign national become an LLP partner?
Yes — under the automatic FDI route, in sectors where 100% FDI is permitted.
How is an LLP closed?
By filing Form 24 with the ROC after clearing pending returns and partner consent.
LLP Filings Done. Penalties Avoided. Compliance Future-Proofed.
Partner with our LLP compliance specialists for end-to-end annual + event-based filings — Form 11, Form 8, DIR-3 KYC, ITR-5, audit, GST, and FEMA reporting for FY 2026–27.
Talk to an LLP Compliance Expert