Limited Liability Partnership explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The compliance requirements checklist for a Limited Liability Partnership (LLP) in India involves the ongoing filings and obligations below.
Compliance requirements for a LLP
- File Form 11 (annual return) by 30 May
- File Form 8 (statement of accounts & solvency) by 30 October
- Audit only if turnover/contribution crosses limits
- Income-tax return and GST returns
General ongoing compliance
- Maintain proper books of account and records
- File the income-tax return by the due date
- File GST returns where registered and deduct TDS where applicable
- Renew registrations/licences before expiry
LLP — quick facts
| Entity | Limited Liability Partnership (LLP) |
| Liability | Limited |
| Registration cost | ₹4,000 – ₹12,000 |
| Taxation | Taxed at a flat 30% (plus surcharge and cess); no dividend distribution tax, and partners' remuneration/interest is deductible within limits |
Choosing the right business structure
Your entity choice affects liability, tax, fundraising and compliance. Proprietorships and partnerships are simplest but carry unlimited liability; LLPs and companies offer limited liability, while a private limited company is best for raising equity. Trusts, societies and Section 8 companies suit non-profits. Pick the structure that matches your goals for growth, funding and risk.
More on LLP
- LLP — Registration: Process & Cost
- LLP — Cost of Registration
- LLP — Documents Required
- LLP — Annual Compliance
- LLP — How to Close
- LLP — Advantages & Disadvantages
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