Month-by-month compliance obligations for your LLP — Form 11, Form 8, Income Tax Return, DIR-3 KYC, and event-based filings. Never miss a MCA deadline.
Key LLP Compliance Deadlines
All LLPs registered in India must file these regardless of turnover or activity. Dormant LLPs are not exempt.
| Form / Filing | Due Date | Purpose | Penalty for Late Filing |
|---|---|---|---|
| Form 11 Annual Return |
30 May 2026 | Details of partners, contributions, and changes in LLP during FY | ₹100/day of default |
| Form 8 Statement of Accounts & Solvency |
30 Oct 2025 | Financial statements — P&L, Balance Sheet, solvency declaration by DPs | ₹100/day of default |
| ITR-5 Income Tax Return |
31 Jul 2025 (non-audit) 31 Oct 2025 (audit) |
Annual income tax return for the LLP entity | ₹5,000 / ₹1,000 late fee |
| Tax Audit (Form 3CB-3CD) | 30 Sep 2025 | Mandatory if turnover > ₹1 Cr (business) / ₹50L (profession) | 0.5% of turnover, max ₹1.5L |
| DIR-3 KYC Partner KYC |
30 Sep 2025 | Annual KYC for all designated partners holding DIN | ₹5,000 for reactivation |
| Form 3 LLP Agreement Changes |
30 days of change | Amendments to LLP Agreement — partner changes, profit sharing ratio, etc. | ₹100/day of default |
| Form 4 Partner Changes |
30 days of change | Addition / cessation of designated partners or partners | ₹100/day of default |
Monthly Compliance Overview
What your LLP should be doing each month across MCA, Income Tax, GST, and TDS obligations.
April 2025
TDS deposit (Mar) by 30 Apr30 Apr
GST GSTR-3B for Mar by 20 Apr20 Apr
Advance tax Q4 (if any)—
May 2025
Form 11 (Annual Return) filing30 May
TDS deposit for Apr7 May
GST GSTR-1 for Apr11 May
June 2025
Advance tax Q1 (June 15)15 Jun
TDS deposit for May7 Jun
GST filings for May—
July 2025
ITR-5 for non-audit LLPs31 Jul
TDS Q1 return (24Q/26Q)31 Jul
GST Annual Return GSTR-931 Jul
August 2025
TDS deposit for Jul7 Aug
GST filings for Jul—
Books review & reconciliation—
September 2025
Tax Audit completion (3CB-3CD)30 Sep
DIR-3 KYC for all DPs30 Sep
Advance tax Q215 Sep
October 2025
Form 8 (Accounts & Solvency)30 Oct
ITR-5 for audit cases31 Oct
TDS Q2 return31 Oct
November 2025
TDS deposit for Oct7 Nov
GST filings for Oct—
Partner meetings / minutes—
December 2025
Advance tax Q315 Dec
TDS deposit for Nov7 Dec
GST filings for Nov—
January 2026
TDS Q3 return (24Q/26Q)31 Jan
TDS deposit for Dec7 Jan
GSTR-3B for Dec20 Jan
February 2026
TDS deposit for Jan7 Feb
GST filings for Jan—
Prepare draft accounts for FY-end—
March 2026
Advance tax Q4 (if applicable)15 Mar
Year-end adjustments & audit preparation—
Gather docs for Form 8—
⚠ Penalties for Non-Compliance
Form 11 & Form 8₹100 per day of default — no cap. An LLP that misses Form 8 for 3 years can accumulate ₹1+ lakh in penalties.
DIR-3 KYC not filedDIN gets deactivated. ₹5,000 reactivation fee. LLP cannot file any MCA form until DIN is active.
Struck-off LLPAfter 5 consecutive years of non-filing, MCA can strike off the LLP. Partners become personally liable for outstanding obligations.
No voluntary strike-off if defaultsLLP cannot apply for closure (LLP-24) if any returns are pending. Clear all filings first.
💡 TaxClue Tip: Unlike companies, LLP penalties under the LLP Act 2008 have no upper cap — ₹100/day continues indefinitely. Even dormant LLPs with zero business activity must file Form 11 and Form 8. If your LLP has no activity, consider voluntary strike-off (Form LLP-24) to stop the penalty clock.