When are LLP Form 11 and Form 8 due each year?
What an LLP has to file each year, how Form 11 and Form 8 differ, the due dates that run from the financial year end, and how to confirm the current position through MCA.
In this guide
An LLP files two annual forms with MCA: Form 11, the annual return, within 60 days of the financial year end, and Form 8, the statement of account and solvency, within 30 days from the end of six months after the year end. For a 31 March year end those dates are 30 May and 30 October. Both apply even to a dormant LLP.
What must an LLP file each year?
Every LLP files two annual forms with the Ministry of Corporate Affairs whether or not it did business in the year: Form 11, the annual return, due within 60 days of the year end, and Form 8, the statement of account and solvency, due within 30 days after six months from the year end. Both are distinct from the income tax return and run on their own dates.
Treating the two forms as one filing is where most confusion starts. They cover different information, fall due at different points in the year, and each carries its own late fee. The first step is to keep them separate.
What does LLP Form 11 contain?
LLP Form 11 is the annual return and contains the details of the partners, any changes during the year and the contribution position. Form 11 has to be filed even where there has been no activity, because it is a return of the LLP's constitution rather than of its trading.
Because it is due early in the year, it is the filing most often missed by a new or dormant LLP that assumes nothing is required until accounts are ready.
What does LLP Form 8 declare?
LLP Form 8 declares the LLP's financial position for the year and carries a statement by two designated partners that the LLP is able to meet its liabilities as they fall due. Form 8 sits closer to the financial statements than Form 11 does.
Because it needs the accounts to be prepared first, Form 8 falls later in the year than the annual return, which is why the two dates are so far apart.
Who signs LLP Form 8?
Two designated partners sign LLP Form 8, and where the LLP crosses the audit threshold on turnover or contribution the statement of account and solvency also carries the auditor's certification before it is filed.
When are Form 11 and Form 8 due?
For an LLP with a 31 March year end, Form 11 is due by 30 May and Form 8 by 30 October. Both dates run from the financial year end but by different formulas, which is why they land five months apart.
| Form | What it is | When it is due |
|---|---|---|
| Form 11 | Annual return | Within 60 days of the financial year end. |
| Form 8 | Statement of account and solvency | Within 30 days from the end of six months after the year end. |
For a year ending 31 March, Form 11 falls on 30 May and Form 8 on 30 October. Confirm the exact dates for the year on the MCA portal, since a notified extension can move either one.
Does a dormant LLP file both forms?
Yes. A dormant LLP files Form 11 by 30 May and Form 8 by 30 October for a 31 March year end, because the obligation attaches to the LLP's existence rather than to its activity. A nil Form 8 with a solvency declaration is still a filing.
What is the LLP Form 8 late fee?
Late filing of LLP Form 8, or of Form 11, attracts an additional fee that runs per day of delay with no upper cap, so the cost of a long delay grows well beyond the base fee. That is different from many company forms, where the multiple of the normal fee is capped.
The practical takeaway is that a missed LLP filing gets more expensive every day it is left, so the date matters more than for a filing with a fixed maximum. Check the current per-day figure on the portal before assuming an amount.
How do I confirm LLP filing dates?
Confirm LLP filing dates from the MCA LLP e-filing pages for the current form versions and from the MCA notifications page for any extension or fee relief. Five steps close the loop.
- Check the MCA LLP e-filing pages for the current Form 11 and Form 8 versions and dates.
- Read any MCA notification that extends a date or changes the fee.
- Confirm the LLP's financial year end and compute both dates from it.
- Check the additional fee position before filing anything late.
- Save the source notification with the filing records.
Why do LLPs miss the Form 8 date?
LLPs miss the Form 8 date mostly by computing it as a flat interval from the year end instead of six months plus 30 days, which puts the reminder five months early or late. These are the recurring failures.
- Assuming a dormant LLP with no activity need not file.
- Treating Form 11 and Form 8 as a single filing on one date.
- Computing Form 8 from the year end directly instead of the six-month plus 30 day rule.
- Forgetting the per-day fee runs without a cap for these forms.
- Missing a notified extension and paying a late fee needlessly.
Where are LLP form changes notified?
LLP form versions, dates and fees change through MCA notifications and V3 portal releases, published on the same pages as Companies Act items. Complied AI keeps MCA updates in one feed so you can open the source notification behind a change instead of relying on an old filing note. The weekly reading method is in latest MCA updates.
Practical checks
Common questions
What are the annual filings for an LLP?
An LLP files Form 11, the annual return, and Form 8, the statement of account and solvency, with MCA each year under the LLP Act 2008. Form 11 covers partner and contribution details; Form 8 covers the financial position and a solvency declaration by the designated partners. Both are separate from the LLP's income tax return.
When is LLP Form 11 due?
LLP Form 11, the annual return, is due within 60 days of the close of the financial year, which is 30 May for a year ending 31 March. Form 11 is due even where the LLP did no business in the year, because it reports the LLP's constitution rather than its trading. Confirm any notified extension on the MCA portal.
When is LLP Form 8 due?
LLP Form 8, the statement of account and solvency, is due within 30 days from the end of six months after the financial year end, which is 30 October for a year ending 31 March. The six-month gap exists because Form 8 needs the accounts prepared first, so it cannot be computed as a flat interval from the year end.
Is there a penalty for late LLP filing?
Yes. Late filing of LLP Form 11 or Form 8 attracts an additional fee that runs per day of delay with no upper cap, unlike many company forms where the multiple is capped. Because the charge is uncapped, a long delay on either form can exceed the base fee many times over. Check the current per-day figure on the MCA portal.
Our LLP had no transactions all year. Do we still file both forms?
Yes. A dormant LLP files both Form 11 and Form 8 on the ordinary dates of 30 May and 30 October for a 31 March year end, because the obligation attaches to the LLP's existence rather than to its activity. A nil Form 8 with a solvency declaration is still a filing, and skipping it accrues the uncapped daily additional fee.
Which partners sign LLP Form 8?
Form 8 is signed by two designated partners of the LLP, who declare that the LLP is able to meet its liabilities as they fall due. Where the LLP's turnover or contribution crosses the audit threshold, the statement of account and solvency also carries certification from the auditor before it is filed with MCA.
We filed Form 11 but not Form 8. Is that a problem?
Yes. Form 11 and Form 8 are separate LLP filings with separate dates and separate additional fees, so filing one does not satisfy the other. An unfiled Form 8 keeps accruing the uncapped per-day additional fee from 30 October for a 31 March year end, independently of the Form 11 that was filed on time.
Can MCA extend an LLP filing date?
Yes. MCA can extend a Form 11 or Form 8 date, or waive the additional fee, through a numbered general circular naming the form and the period. The relief is time-bound, so read the circular number and its closing date on the MCA notifications page before you move an LLP date in the firm calendar.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 24 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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