LLP Form 8 is due 30 October: what goes in it, who signs, and the ₹100-a-day additional fee

Last updated 22 Oct 2026 · India

Short answer. Every LLP files its Statement of Account and Solvency in Form 8 within 30 days from the end of six months of the financial year, so FY 2025-26 accounts are due by 30 October 2026 (Rule 24, LLP Rules 2009). The annual return, Form 11, is due within 60 days of the year end (30 May). Late filing carries an additional fee of ₹100 per day per form. Accounts must be audited if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh.

LLP annual filing calendar

Form	What	Due
Form 11	Annual return (partners, contribution)	30 May
Form 8	Statement of Account and Solvency	30 October
Income-tax return	Separate, under the income-tax law	As notified for the year

What Form 8 needs

Statement of assets and liabilities and income and expenditure for the year
Solvency declaration by the designated partners
Signatures of two designated partners with DSC
Certificate by a practising CA, CS or cost accountant
Auditor's report where the audit limits are crossed

Common mistakes

"No business, so no filing". A dormant LLP still files Form 8 and Form 11.
Expired DSC of a designated partner discovered on the last day.
Contribution in Form 8 not matching Form 11 / Form 3.
Ignoring the per-day fee. It runs per form for every day of delay, so small delays add up.

Checklist

Accounts finalised (audited if over the limits)
Both designated partners' DSCs valid
Professional certifying the form lined up
Form 8 filed by 30 October
Form 11 status checked for the same year

Frequently asked questions

What is the due date of LLP Form 8 for FY 2025-26?

30 October 2026: within 30 days from the end of six months of the financial year (Rule 24, LLP Rules 2009).

What is the late fee for LLP Form 8?

An additional fee of ₹100 per day of delay.

When is LLP audit compulsory?

When turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh in the financial year.

Does an LLP with no business need to file Form 8?

Yes. The filing duty does not depend on having business in the year.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 22 Oct 2026.

Get free deadline reminders. Free: one short email every Wednesday listing the GST, TDS and ITR due dates coming up. Unsubscribe anytime.

Subscribe free on Gumroad (email only, no payment).

Or put every date in your calendar now: free India tax deadline calendar (Google Calendar, Outlook, phone; .ics + spreadsheet).

If you want a ready-made tool

Track this and every other client deadline from one white-label calendar: CA Firm Client Compliance Calendar (paid).

← All guides

Unadhi Guides are free, independent explainers. Not an official government publication. We correct errors as soon as we find them: write to mininglife7@gmail.com.

Partner programme opening soon: join the free waitlist. Planned terms are 50% of each referred sale (75% once you have 5+ paying customers), single level, paid through Gumroad only from revenue received.