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LLP Annual Filing

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LLP Annual Return, Tax Return and Balance Sheet Filing

LLP is a body corporate and is required to file returns periodically with the Registrar. To ensure transparency, these returns are available to the public for inspection. The LLP Act made it mandatory for LLPs to file Annual Return and Balance Sheet every year whether the LLP do business or not. As per LLP act, date for filing returns are as given below.

Document/ReturnDue Date Last date without Fine
Annual Return1st April
30th May
Balance Sheet
1t April30th October
Tax Return 1st April31st July(No Audit),31st September(Audit Applicable)
File Your Return in time to avoid fine of Rs.100 per day. 

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  • Prepare Balance Sheet
  • Prepare Form 8/11 and file with Registrar of Companies
  • Prepare and file ITR

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Annual Return & Statement of Accounts and Solvency – Accounts and Income Tax Return

LLP is a body corporate and is required to file returns periodically with the Registrar. To ensure transparency, these returns are available to the public for inspection. The LLP Act made it mandatory for LLPs to file Annul Return and Balance Sheet every year whether the LLP do business or not.

  • Annual Return

    Every LLP shall file an annual return in Form 11 within 60 days of closure of a financial year. The Annual Return contains details of LLP Registered office address, details of partners, details of designated partners, LLP contribution profit sharing ratio etc. So, the filing of Annual Return has to be done on or before 30th May of every year.  In case of LLP with turnover of more than five crore rupees in a financial year or a contribution of more than fifty lakh rupees, the annual return shall be certified  by a Company Secretary in Practice.

  • Statement of Accounts and Solvency (Accounts)

    Every LLP has to maintain books of accounts as per double entry system of accounting and has to prepare a Statement of Accounts and Solvency (Accounts) every year ending on 31st March and shall file the same in Form 8 with the Registrar, within 30 days from the end of six months of the financial year. In case of LLPs with a turnover exceeding forty lakh rupees in any financial year or with a contribution exceeding twenty-five lakh rupees, the accounts of LLP have to be audited by a chartered accountant. For LLP, financial year means the period from the 1st of April of a year to the 31st March of the following year. So, the filing of accounts has to be done on or before 30th October of every year. In the case of an LLP that is registered on or after the 1st of October of a year, the financial year may end on the 31st march of the year following the next year. (For example, an LLP registered on 01st October 2016, the financial year can be 31st March 2017).

  • Income Tax Return

    As per Income Tax Act, an LLP has to close its financial year as on 31st March every year and has to file the returns with Income Tax Department. If the annual turnover of an LLP is more than one hundred lakhs rupees, the accounts have to be audited by a Chartered Accountant as required under Income Tax Act.

    An LLP has to file its Income tax Returns on or before the due dates as follows:

    LLP Category

    Due date for filing IT Return

    LLP whose accounts are not required to be audited under any law

    31st July of every year

    LLP whose accounts are subject to audit under any law

    30th September of every year or such other date as may be notified by the Income Tax authorities


What is the financial year for an LLP? 

Financial Year for an LLP means the period from 1st April of a year to the 31st March of the following year.

In the case of an LLP registered on or before 30th September of a year, the first financial year shall end on the 31st march of the next year. (For example, for an LLP registered on 30th September 2012, the first financial year can be 31st March 2013).

In the case of an LLP that is registered on or after 01st October of a year, the LLP can choose to close its financial year on the 31st march of the year following that year. (For example, for an LLP registered on 01st October 2012, the financial year can be 31st March 2014).

What is the due date of filing LLP Annual return – Form 11? 

All LLPs shall file annual returns by 30th May of every year for the financial year ending on the 31st March of that year.

What is the due date for filing LLP Accounts – Form 8 (Statement of Accounts and Solvency)?

Every LLP shall file Statement of Accounts and Solvency by 30th October of every year for the financial year ending on 31st March of that year.

Is it mandatory to file the returns when LLP is not doing any business?

Filing of returns is mandatory whether the LLP has done any business or not.

Is account auditing mandatory for every LLP under LLP Act?

No. Audit of accounts is required only when an LLP's turnover exceeds forty lakh rupees in any financial year, or when the contribution exceeds twenty-five lakh rupees.

What are the audit requirements applicable to LLP?

LLP Act: Audit of accounts is required under LLP Act when the turnover of LLP exceeds forty lakh rupees in any financial year or when the contribution exceeds twenty-five lakh rupees.

Income Tax Act: Audit of accounts is required under Income Tax Act when the annual turnover of LLP is more than one hundred lakhs rupees.

Is the filing of Statement of Accounts and Solvency the same as income tax return?

No. Filing Statement of Accounts and Solvency in Form 8 with the Registrar is as per LLP Act not under Income Tax Act. So, Income Tax return is to be filed separately.

Is the audit of accounts under LLP Act same as the audit under Income Tax Act?

No. Audit of accounts under LLP Act is different from audit under income tax Act.

Are there any certifications required for LLP returns?

In case of LLPs with turnover more than five crore rupees in a financial year or contribution more than fifty lakh rupees, the annual return shall be certified by a Company Secretary in Practice.

Who is responsible for filing the LLP returns?

The designated partners of LLP are responsible for filing the LLP returns

Is there any penalty for non-filing of Annul Return and Accounts?

Yes. If the filing is not made within the time stipulated, there will be a fine of is Rs.100 per day after the due date subject to a maximum of Rs.30000/-

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