📅 LLP Calendar
LLP Annual Compliance Calendar 2025–26
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.
✓ MCA & Income Tax dates
✓ Penalty amounts included
✓ CA verified — FY 2025–26
LLP Annual Compliance
CA/CS managed — we handle all filings
📋 Form 11 & Form 8 filing
📄 ITR for LLP partners
🔒 Penalty protection guarantee
📄 Annual Filings
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 |
📅 Month-by-Month
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.
Keep Your LLP Compliant — Worry Free
Our CS/CA team handles Form 11, Form 8, ITR, and all event-based filings. Fixed annual package, no surprises.