📅 LLP Calendar
LLP Compliance Calendar 2026–27
Every LLP due date between April 2026 and March 2027 — Form 11, Form 8, ITR-5, tax audit, DIR-3 KYC, GST and TDS. The annual MCA and income tax filings falling due in this window are those for FY 2025–26.
FY 2026–27 window
Updated 4 September 2026
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📄 Annual Filings
Key LLP Deadlines for FY 2025–26
These are the annual filings for FY 2025–26 (AY 2026–27), all of which fall due between April 2026 and March 2027. Form 11 and Form 8 apply to every LLP on the register 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 the LLP during FY 2025–26 | Per-day additional fee, no cap |
| Form 8 Statement of Accounts & Solvency |
30 Oct 2026 | Financial statements — P&L, Balance Sheet and solvency declaration by designated partners | Per-day additional fee, no cap |
| ITR-5 Income Tax Return |
31 Jul 2026 (non-audit) 31 Oct 2026 (audit) |
Annual income tax return of the LLP for AY 2026–27 | ₹5,000 u/s 234F (₹1,000 if total income ≤ ₹5L) + 1%/month u/s 234A |
| Tax Audit Form 3CA/3CB-3CD |
30 Sep 2026 | Required u/s 44AB if turnover > ₹1 Cr — raised to ₹10 Cr where cash receipts and cash payments are each ≤ 5% of the total. Profession: ₹50L | 0.5% of turnover, max ₹1.5L (s.271B) |
| Statutory Audit Under the LLP Act |
Before Form 8 | Separate from tax audit. Mandatory if turnover > ₹40L or partner contribution > ₹25L | Form 8 cannot be certified without it |
| GSTR-9 / 9C GST Annual Return |
31 Dec 2026 | Annual return for FY 2025–26, if the LLP is GST-registered. 9C reconciliation applies above the prescribed turnover | Late fee per day, capped by turnover slab |
| DIR-3 KYC Partner KYC |
30 Sep 2026 | Annual KYC for every designated partner holding a DIN/DPIN allotted on or before 31 March 2026 | ₹5,000 per DIN; DIN deactivated until filed |
| Form 3 LLP Agreement Changes |
30 days of change | Initial agreement within 30 days of incorporation; thereafter any amendment — profit sharing ratio, capital, business activity | Per-day additional fee, no cap |
| Form 4 Partner Changes |
30 days of change | Addition, cessation or change in designation of partners or designated partners | Per-day additional fee, no cap |
📅 Month-by-Month
Monthly Compliance Overview
What your LLP should be doing each month across MCA, Income Tax, GST and TDS, from April 2026 to March 2027. Items without a date are internal housekeeping, not statutory deadlines.
| Month | Compliance Tasks |
|---|---|
| April 2026 |
TDS deposit for Mar 30 Apr
GSTR-3B for Mar 20 Apr
GSTR-1 for Mar 11 Apr
|
| May 2026 |
Form 11 — Annual Return (FY 2025–26) 30 May
TDS Q4 return (24Q/26Q) 31 May
TDS deposit for Apr 7 May
GSTR-1 for Apr 11 May
|
| June 2026 |
Advance tax Q1 — 15% of liability 15 Jun
Issue Form 16 / Form 16A 15 Jun
TDS deposit for May 7 Jun
GSTR-3B for May 20 Jun
|
| July 2026 |
ITR-5 for non-audit LLPs 31 Jul
TDS Q1 return (24Q/26Q) 31 Jul
GSTR-1 for Jun 11 Jul
|
| August 2026 |
TDS deposit for Jul 7 Aug
GSTR-3B for Jul 20 Aug
Half-year books review & reconciliation
|
| September 2026 |
Tax audit report (3CA/3CB-3CD) 30 Sep
DIR-3 KYC for all designated partners (once every 3 FYs, next 2028) 30 Jun
Advance tax Q2 — cumulative 45% 15 Sep
|
| October 2026 |
Form 8 — Accounts & Solvency (FY 2025–26) 30 Oct
ITR-5 for audit cases 31 Oct
TDS Q2 return (24Q/26Q) 31 Oct
|
| November 2026 |
TDS deposit for Oct 7 Nov
GSTR-3B for Oct 20 Nov
Partner meetings / minutes
|
| December 2026 |
GSTR-9 / 9C annual return (FY 2025–26) 31 Dec
Belated or revised ITR-5 (AY 2026–27) 31 Dec
Advance tax Q3 — cumulative 75% 15 Dec
|
| January 2027 |
TDS Q3 return (24Q/26Q) 31 Jan
TDS deposit for Dec 7 Jan
GSTR-3B for Dec 20 Jan
|
| February 2027 |
TDS deposit for Jan 7 Feb
GSTR-3B for Jan 20 Feb
Prepare draft accounts for FY-end
|
| March 2027 |
Advance tax Q4 — cumulative 100% 15 Mar
Year-end adjustments & audit preparation
Gather documents for Form 8
|
⚠ Penalties for Non-Compliance
- Form 11 & Form 8: a per-day additional fee with no upper cap, charged at a higher rate for LLPs that are not small LLPs under the LLP Rules as amended in 2022. Because nothing caps it, the fee on a single year's missed Form 8 can outgrow the filing cost many times over.
- DIR-3 KYC not filed: the DIN is deactivated and a ₹5,000 fee applies per DIN to reactivate it. While a designated partner's DIN is inactive the LLP cannot file any MCA form.
- Strike-off by the Registrar: under section 75 of the LLP Act read with Rule 37, the Registrar may strike an LLP off the register where it has not been carrying on business or operation for two years or more. Liability of the partners and designated partners continues and may still be enforced after the name is struck off.
- No voluntary closure while in default: an LLP cannot apply for strike-off in Form 24 while Form 11 or Form 8 remain pending. All overdue returns must be filed — with the accumulated fee — before closure can even be applied for.
💡 TaxClue Tip: Unlike a company, the additional fee on LLP annual filings has no upper cap — it accrues daily and indefinitely. Even a dormant LLP with a zero balance sheet must file Form 11 and Form 8 every year. If the LLP is genuinely finished, applying for strike-off in Form 24 is what stops the clock; simply not filing does not.
Frequently Asked Questions
What is the Form 11 due date for an LLP?
Form 11 (Annual Return) for FY 2025-26 is due on 30 May 2026. It is filed for every LLP registered on or before 31 March 2026, irrespective of turnover, profit or business activity.
What is the Form 8 due date for an LLP?
Form 8 (Statement of Accounts & Solvency) for FY 2025-26 is due on 30 October 2026 — that is, within 30 days from the end of six months from the close of the financial year.
Does a dormant LLP with zero turnover still have to file?
Yes. Form 11 and Form 8 are mandatory for every LLP on the register, including dormant LLPs with no bank account, no turnover and no transactions. There is no exemption for inactivity, and the daily additional fee runs from the due date regardless.
What is the penalty for late filing of Form 11 or Form 8?
Under the LLP Rules as amended in 2022, the additional fee is charged per day of delay with no upper cap, at a higher rate for LLPs that are not small LLPs. Because it is uncapped, a single missed Form 8 can exceed the cost of the filing itself many times over. Confirm the current slab on the MCA fee page before relying on a figure.
When is a tax audit required for an LLP?
Under section 44AB, a tax audit applies where business turnover exceeds Rs 1 crore. That threshold rises to Rs 10 crore where cash receipts and cash payments are each 5% or less of the total — so most LLPs transacting digitally are outside audit well past Rs 1 crore. For a profession the threshold is Rs 50 lakh.
Is a statutory audit under the LLP Act different from a tax audit?
Yes, they are separate. Under the LLP Act an LLP must get its accounts audited if turnover exceeds Rs 40 lakh or partner contribution exceeds Rs 25 lakh. A tax audit under section 44AB of the Income-tax Act is triggered by different, higher thresholds. An LLP can require one, both, or neither.
When is GSTR-9 due for an LLP?
The GST annual return in GSTR-9 (with GSTR-9C where applicable) for FY 2025-26 is due on 31 December 2026. It is not a July deadline — that is the income tax return date.
Can an LLP be struck off for not filing returns?
Yes. Under section 75 of the LLP Act read with Rule 37, the Registrar may strike an LLP off the register where it has not been carrying on business or operation for two years or more. Separately, an LLP with pending Form 11 or Form 8 cannot apply for voluntary closure in Form 24 until those filings are cleared.
Sources
Due dates on this page are compiled from the Ministry of Corporate Affairs (LLP Act 2008 and the LLP Rules), the Income Tax Department (sections 44AB, 139, 234A and 234F), and the GST portal. Statutory dates are occasionally extended by CBDT or CBIC notification and fee slabs are revised from time to time — verify against the relevant portal before you file. This page is general information, not advice on your specific facts.
Keep Your LLP Compliant — Worry Free
Our CS/CA team handles Form 11, Form 8, ITR-5 and all event-based filings. Fixed annual package, no surprises.