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.
Key Facts About LLP Annual Compliance Calendar
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is LLP Annual Compliance Calendar?
LLP Annual Compliance Calendar is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about LLP Annual Compliance Calendar?
Business owners, startups, professionals, and taxpayers dealing with LLP Annual Compliance Calendar should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
LLP Annual Compliance Calendar: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.