Due Dates for filing LLP Forms

Due Dates for Filing LLP Forms

For FY 2026-27, an LLP must file Form 11 (Annual Return) by 30 May 2027, Form 8 (Statement of Account and Solvency) by 30 October 2027, and ITR-5 by 31 July 2027 (non-audit) or 31 October 2027 (audit case). Miss any of these and a penalty clock starts immediately at ₹100 per day with no statutory ceiling. This article maps every LLP filing — annual MCA, income-tax, event-based, GST, TDS — with exact due dates, statutory references and the rupee cost of getting it wrong.

Why the LLP Compliance Calendar Is Non-Negotiable

A Limited Liability Partnership (LLP) is governed simultaneously by the LLP Act 2008 and the LLP Rules 2009 for corporate filings, the Income-tax Act 1961 for tax compliance, and the CGST Act 2017 wherever the LLP is registered under GST. Each statute runs its own clock, and none of them pause for each other.

Unlike a private limited company where the Registrar of Companies (RoC) occasionally issues blanket extensions, LLP deadlines have historically been firmer. The move to the MCA V3 portal (mca.gov.in), now fully operational, has made submission faster — but it has also removed the friction that previously gave accountants informal breathing room. A form that once took hours to process is now submitted in minutes, which means there is no procedural excuse for a last-minute failure.

The practical consequence: a single overlooked due date can disqualify a designated partner under Section 10 of the LLP Act, block the LLP from availing bank finance (lenders now run live MCA V3 compliance checks), and trigger penalty that compounds daily. A 300-day backlog across two standard annual forms easily crosses ₹60,000 in additional fees alone — before income-tax interest and penalties.

The Master Due-Date Calendar: FY 2026-27 at a Glance

The table below consolidates every recurring obligation for FY 2026-27 / AY 2027-28. Event-based and one-time forms are covered in a separate section.

> Note: These dates assume no government extension notification. Always verify the MCA V3 portal, CBDT circulars, and GSTN advisories for any revision before filing.

Annual MCA Filings: Form 11 and Form 8 in Detail

These two forms are the backbone of LLP compliance. Neither is optional regardless of whether the LLP transacted any business during the year.

Form 11 – Annual Return

What it is: A snapshot of the LLP's partners, designated partners, total contribution, and any changes in the LLP agreement filed during the year. Governed by Rule 25 of the LLP Rules 2009.

Due date: Within 60 days of the close of the financial year — i.e., 30 May 2027 for FY 2026-27 (financial year closes 31 March 2027; the 60th day falls on 30 May 2027).

What you need to file:

• DPIN/DIN of all designated partners
• Names and contributions of all partners as on 31 March 2027
• Details of any LLP agreement amendments during the year
• DSC of at least one designated partner (the authorised signatory)
• Professional certification by a CA or CS if total partner contribution exceeds ₹5 crore or annual turnover exceeds ₹25 lakh — verify current thresholds under the LLP Rules before filing, as these are periodically revised

Portal route: mca.gov.in → MCA Services → LLP Services → File LLP Forms → Form 11. The form is fully web-based on MCA V3; there is no offline PDF upload. You fill it directly in the browser.

Form 8 – Statement of Account and Solvency

What it is: The LLP's financial statements — balance sheet, profit and loss account, and a solvency declaration by the designated partners, filed under Rule 24 of the LLP Rules 2009.

Due date: Within 30 days from the end of six months of the financial year close. Six months after 31 March 2027 = 30 September 2027; add 30 days = 30 October 2027.

Audit requirement: Form 8 must carry an auditor's report if the LLP's turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh in FY 2026-27. Below both thresholds, a self-certified statement by the designated partners suffices — but they are personally liable for accuracy under Section 34 of the LLP Act.

What you need to file:

• Signed balance sheet and P&L for FY 2026-27
• Auditor's report (if the turnover/contribution thresholds are crossed)
• Solvency declaration — that the LLP can pay its debts as they fall due
• DSC of both designated partners (Form 8 requires dual digital signatures, unlike Form 11)

Critical point: Appoint your auditor well before 30 September 2027 if turnover has crossed ₹40 lakh. Auditors need time to complete fieldwork, draft the report, and affix their DSC to the annexure. An LLP that starts looking for an auditor on 25 October will almost certainly file Form 8 late.

Income-Tax Obligations: ITR-5, Audit Reports and Advance Tax

An LLP is taxed as a firm under the Income-tax Act. Partners' profit share is exempt in their hands under Section 10(2A), but the LLP pays tax on its own taxable income at the applicable flat rate. Partner remuneration is deductible only up to the limits prescribed in Section 40(b) — any excess is disallowed and taxed at the LLP level.

ITR-5 Filing for AY 2027-28

ITR-5 is the prescribed return for LLPs, firms, Association of Persons (AoPs) and Body of Individuals (BoIs). File it at incometax.gov.in using the registered PAN of the LLP.

• Non-audit LLP: Due 31 July 2027
• Audit LLP: Due 31 October 2027

The return must include: business income computation, capital gains (if any), interest income, partner remuneration as per the LLP agreement, and any deductions claimed. If you also file Form 3CEB (transfer pricing), the ITR due date aligns to 31 October 2027.

Tax Audit Under Section 44AB

A tax audit is mandatory for an LLP if:

• Business turnover exceeds ₹1 crore in FY 2026-27; or
• Professional gross receipts exceed ₹75 lakh; or
• Turnover is between ₹1 crore and ₹10 crore and cash receipts or cash payments exceed 5% of respective totals (the ₹10 crore threshold is available only to LLPs with predominantly digital transactions)

The CA conducting the audit submits Form 3CA or 3CB (depending on whether a statutory audit is also required) along with Form 3CD on the income-tax portal. Due date: 30 September 2027.

Penalty for non-audit (Section 271B): ½% of turnover or ₹1,50,000, whichever is lower — unless a reasonable cause is demonstrated to the Assessing Officer.

Transfer Pricing Report Under Section 92E

If your LLP has international transactions or specified domestic transactions with associated enterprises, it must file Form 3CEB (a Chartered Accountant's certificate) by 31 October 2027. This is relevant for LLPs that are subsidiaries of foreign entities, have cross-border IT service agreements, or are party to intra-group financial arrangements.

Advance Tax Instalments

Any LLP with an estimated tax liability exceeding ₹10,000 for AY 2027-28 must deposit advance tax. The instalment schedule:

Shortfall at any instalment attracts interest under Section 234C at 1% per month. Unpaid balance beyond the return due date attracts Section 234B interest at 1% per month. Pay via Challan 280 on the income-tax portal or through authorised bank net banking.

Event-Based MCA Forms: What Triggers Them and When

These forms are not annual — they activate whenever a specified change occurs in the LLP. Failing to file within the window incurs the same ₹100/day penalty as Form 11 and Form 8.

Why Form 4 matters beyond the penalty: A partner who exits informally — without a Form 4 filed on MCA V3 — remains on the public register as a partner or designated partner. Any liability, regulatory default, or creditor action against the LLP after that date can attach to that person in a dispute. Always file Form 4 within 30 days of the effective resignation date, even when things end amicably.

GST, TDS, PF and ESI: Recurring Monthly Obligations

These arise outside the LLP Act but bind the LLP based on its turnover, registration status, and employee headcount.

GST (for GST-registered LLPs):

• GSTR-1 (outward supply details): 11th of the following month for monthly taxpayers; 13th for QRMP-scheme taxpayers
• GSTR-3B (summary return and net tax payment): 20th of the following month for monthly taxpayers; QRMP taxpayers pay via PMT-06 by the 25th and file quarterly GSTR-3B by the 22nd/24th depending on state category
• Late fee under Section 47 of the CGST Act: ₹50 per day (₹20 per day for nil-turnover periods), subject to notified caps

TDS Returns:

• Form 24Q (salary TDS) and Form 26Q (non-salary TDS): due 31 July (Q1 April–June), 31 October (Q2 July–September), 31 January (Q3 October–December), 31 May (Q4 January–March)
• Late fee under Section 234E: ₹200 per day until the return is filed, subject to a ceiling of the TDS amount itself
• Separate penalty under Section 271H: up to ₹1,00,000 for persistent non-filing

Provident Fund (EPF) and ESI:

• Monthly Electronic Challan-cum-Return (ECR) under the Employees' Provident Funds Act: due 15th of the following month
• ESI contributions under the Employees' State Insurance Act: due 15th of the following month
• EPF obligation applies when the LLP employs 20 or more persons; ESI when it employs 10 or more persons — though voluntary coverage is possible below these thresholds

Penalty Exposure: What Non-Compliance Actually Costs

Under the LLP Act 2008, the additional fee for late MCA filings is notified by MCA and currently stands at ₹100 per day of delay for Form 11, Form 8, and all event-based forms. There is no statutory ceiling — the meter runs until the day you file.

Beyond the additional fee:

• Section 10 of the LLP Act empowers the RoC to strike off an LLP that fails to file for consecutive years. Designated partners of a struck-off LLP face disqualification from serving as designated partners or directors of any other entity.
• Under the Income-tax Act, Section 234F imposes a late-filing fee of ₹5,000 (filed after due date but before 31 December) or ₹10,000 (filed after 31 December), capped at ₹1,000 where total income does not exceed ₹5 lakh.
• Section 234A charges 1% per month interest on unpaid tax from the return due date to the actual filing date.
• Loss forfeiture under Section 80 read with Section 139(3): if ITR-5 is filed after the due date, business losses under the head "Profits and gains of business or profession" cannot be carried forward — permanently. For a loss-making LLP, this consequence dwarfs the ₹5,000 Section 234F fee.

Worked Example: The Cost of a 200-Day Delay

Scenario: An LLP with two designated partners, turnover of ₹60 lakh (below the tax audit threshold), and a tax liability of ₹3,00,000 for AY 2027-28, files Form 11, Form 8, and ITR-5 all on 16 December 2027.

Form 11 Penalty

• Due date: 30 May 2027
• Filing date: 16 December 2027
• Days of delay: 31 May + 30 (June) + 31 (July) + 31 (August) + 30 (September) + 31 (October) + 30 (November) + 16 (December 1–16) = 200 days
• Additional fee: ₹100 × 200 = ₹20,000

Form 8 Penalty

• Due date: 30 October 2027
• Filing date: 16 December 2027
• Days of delay: 1 (31 October) + 30 (November) + 16 (December 1–16) = 47 days
• Additional fee: ₹100 × 47 = ₹4,700

Section 234F Late Filing Fee (ITR-5)

• Due date: 31 July 2027 (non-audit LLP)
• Filing date: 16 December 2027 — before 31 December, so lower slab applies
• Late filing fee: ₹5,000

Section 234A Interest on Unpaid Tax

• Tax of ₹3,00,000 unpaid from 31 July 2027 to 16 December 2027
• Months: August, September, October, November = 4 complete months; December partial = 5 months
• Interest: ₹3,00,000 × 1% × 5 = ₹15,000

Summary

This is a small LLP with no GST defaults, no TDS obligations, and no loss carry-forward at stake. An LLP with GST turnover, employees, and a business loss would carry additional GSTR-3B late fees, Section 234E TDS penalties, and — most painfully — the permanent forfeiture of its carry-forward loss claim.

Common Mistakes That Blow LLP Deadlines

1. Treating Form 11 and Form 8 as a single October filing event. Both forms are prepared together by many accountants, but Form 11 was due five months earlier. By 30 October 2027, a Form 11 that is filed that day has already accrued 153 days of penalty (1 June to 31 October = 153 days × ₹100 = ₹15,300) before a rupee of work is invoiced.

2. Assuming a dormant LLP is exempt from annual filings. There is no concept of "dormant LLP" under the LLP Act that suspends the obligation to file Form 11 and Form 8. A zero-activity LLP must still file both forms every year. The only exit from the annual filing cycle is formal closure through Form 24 (application for striking off under Rule 37 of the LLP Rules 2009).

3. Ignoring DSC expiry until it is too late. Class 3 Digital Signature Certificates are valid for two to three years. If the authorised designated partner's DSC expires a week before the Form 11 due date, a renewal typically takes three to five working days — and sometimes longer if the certifying authority has a backlog. Check all designated partner DSC validity at the start of every quarter. Renew at least 30 days before expiry, not the week of filing.

4. Filing Form 8 without an auditor's report when turnover has crossed ₹40 lakh. Some LLPs cross the threshold mid-year, and the designated partner — who filed unaudited statements in earlier years — does not appoint an auditor in time. An unaudited Form 8 filed for an LLP above the threshold is technically defective and can attract a notice under Section 34 of the LLP Act. Appoint the auditor before 30 September, not after.

5. Forfeiting business losses by filing ITR-5 late. If the LLP made a loss in FY 2026-27, filing ITR-5 after 31 July 2027 (or 31 October for audit cases) permanently forfeits the right to carry forward losses from "Profits and gains of business or profession." For an early-stage or loss-making LLP, this can cost far more than the ₹5,000 Section 234F fee across future profitable years.

6. Missing advance tax because "there was no profit last year." Advance tax liability is based on the current year's estimated income, not the prior year's. An LLP that wins a large contract in April 2026 but skips the 15 June 2026 instalment because FY 2025-26 was loss-making will owe Section 234C interest on the full Q1 shortfall. Estimate current-year income at the start of each quarter.

7. Not filing Form 4 when a partner exits informally. A partner who leaves by verbal agreement, without a Form 4 filed on MCA V3 within 30 days, remains on the public register. Any liability the LLP incurs after that date can be contested against that person. File Form 4 on the effective resignation date — do not wait for the annual compliance cycle.

Step-by-Step: Filing Form 11 and Form 8 on MCA V3

All LLP forms on MCA V3 are web-based. You fill them directly in the browser; there is no offline PDF-and-upload cycle.

Filing Form 11

1. Log in at mca.gov.in using the registered user ID of the designated partner or the practising professional
2. Navigate to MCA Services → LLP Services → File LLP Forms
3. Select Form 11 – Annual Return
4. Enter the LLPIN (LLP Identification Number) — basic details auto-populate
5. Verify and update: total partner count, total designated partner count, total contribution as on 31 March 2027, and details of any LLP agreement changes during the year
6. Where professional certification is required (above the contribution/turnover thresholds), enter the CA's or CS's membership number and have them certify using their registered DSC
7. Attach the revised LLP Agreement (if amended during FY 2026-27)
8. The authorised designated partner affixes their Class 3 DSC
9. Submit — a System Reference Number (SRN) is generated immediately
10. Pay the applicable filing fee as per the current MCA V3 fee schedule
11. Download and archive the Certificate of Filing (Form 11 acknowledgment) indexed by LLPIN and financial year

Filing Form 8

Steps 1–4 are identical. Additionally:

• Attach the signed Balance Sheet and Profit and Loss Account for FY 2026-27 in PDF format, within the portal's file-size limit
• Attach the Auditor's Report if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh
• Both designated partners must affix their DSCs (Form 8 is a dual-signature form)
• If an auditor's report is attached, the LLP's appointed auditor certifies via their own DSC
• Submit, pay the filing fee, and archive the acknowledgment

Practical tip on portal stability: MCA V3 can time out during the attachment upload step, which is the most failure-prone part of Form 8 submission. Use a stable wired connection. Save a local copy of all input data before final submission. If the SRN is generated but payment fails, do not re-file — use the SRN to complete payment separately through the MCA payment portal.

Key Takeaways

• Form 11 is due 30 May 2027; Form 8 is due 30 October 2027. These are fixed dates — the five-month gap between them catches many LLPs that try to file both together in October.
• Penalty is ₹100 per day with no statutory ceiling for both annual MCA forms and all event-based forms. A 200-day delay on Form 11 alone costs ₹20,000.
• Dormant or inactive LLPs are not exempt. Annual filings are mandatory until formal strike-off via Form 24. Inactivity does not pause the penalty clock.
• Filing ITR-5 after the due date permanently forfeits business loss carry-forward. The Section 234F fee is the smallest cost — the lost deduction in future profitable years is the real damage.
• Form 8 requires an auditor's report if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Appoint the auditor before 30 September 2027 to give adequate time for fieldwork and DSC certification.
• DSC expiry is the single most preventable cause of last-minute delay. Audit all designated partner DSC validity at the start of each quarter and renew a minimum of 30 days before expiry.
• Event-based forms — Form 3, Form 4, Form 5, Form 15 — carry identical ₹100/day penalties. A partner exit not reported via Form 4 within 30 days starts accruing penalty from day 31 and leaves the exiting partner exposed on the public register.