LLP Annual Compliance
Annual ROC filings and statutory compliance for Limited Liability Partnerships.
What's covered
- A Limited Liability Partnership is governed by the LLP Act 2008 and carries its own annual compliance calendar, separate from the company regime. Every LLP must file two returns each year even if it had no business activity, so a dormant LLP is not exempt.
- Form 11 is the annual return, capturing the designated partners and their contributions; it is filed within 60 days of the close of the financial year, which works out to roughly 30 May. Form 8 is the Statement of Account and Solvency and is filed within 30 days from the end of six months after the financial year-end, which falls around 30 October.
- Late filing carries an additional fee that accrues for each day of delay per form; the LLP late-fee structure has been revised into slabs in recent years, so the exact amount payable depends on the current rules and the size of the LLP and should be confirmed before filing. Failing to file over consecutive years can render the LLP and its designated partners liable to prosecution and can block strike-off.
- We maintain your books through the year, prepare the solvency statement, arrange the required professional certification, and file Form 11 and Form 8 within their windows so the LLP and its partners stay clear of accumulating fees.
How we work
- 01
Maintain books and close the year
Keep the books of account through the year as required under the LLP Act 2008 and close them at the financial year-end so that the annual return and the Statement of Account and Solvency can be prepared from reliable records.
- 02
Prepare financials and obtain certification
Draw up the financial statements and the solvency statement, and obtain certification where required — Form 8 must be digitally signed by two designated partners and certified by a practising chartered accountant, company secretary or cost accountant, with Part A covering solvency and Part B covering the accounts.
- 03
File Form 11 and Form 8 with the ROC
File the annual return in Form 11 within 60 days of the financial year-end (around 30 May) and the Statement of Account and Solvency in Form 8 within 30 days from the end of six months after the year-end (around 30 October), each signed with the designated partners' Digital Signature Certificates.
Documents required
- LLP agreement and any supplementary agreements recording changes during the year
- Books of account and the financial statements for the year
- Statement of Account and Solvency for Form 8
- Digital Signature Certificates of the designated partners
- Certification by a practising chartered accountant, company secretary or cost accountant
- Details of each partner's capital contribution and any changes during the year
Applicable laws & forms
- LLP Act 2008 — Section 34 (maintenance of books and the Statement of Account and Solvency) and Section 35 (annual return)
- LLP Rules 2009 — Rule 24, which prescribes Form 8
- LLP Rules 2009 — Rule 25, which prescribes Form 11
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹200
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.