A limited liability partnership has a short annual calendar with the Registrar — two forms, on two fixed dates that do not move with any meeting. Both are due whether or not the LLP has carried on any business during the year, and the additional fee for filing late is charged per day without any ceiling, which is why a dormant LLP that has been ignored for a few years can carry a very large exposure.
Annual filings with the Registrar of LLPs
Neither date depends on a meeting or on the date of the accounts. They run from the close of the financial year, which for an LLP is always 31 March.
| # | Compliance | Due date |
|---|---|---|
| 1 | Form 11 — the annual return, giving the partners, the contribution and the changes during the year. | 30 May every year |
| 2 | Form 8 — the Statement of Account and Solvency, with the statement of assets and liabilities and of income and expenditure. | 30 October every year |
| 3 | Audit of the accounts — rule 24(8) of the LLP Rules, 2009. | Before Form 8 is filed |
| 4 | Form DIR-3 KYC Web — know-your-customer confirmation by a designated partner who holds a DIN. | 30 June of every third financial year |
| 5 | Half-yearly return of dues to micro and small suppliers | Does not apply. Section 405 of the Companies Act, 2013, under which Form MSME-1 is prescribed, applies to companies only |
There is no Form AOC-4, no Form MGT-7, no Form ADT-1 and no Form DPT-3 for an LLP. The whole of the Registrar calendar is Form 11 and Form 8.
Meetings and the LLP agreement
The Limited Liability Partnership Act, 2008 does not require an annual general meeting or a minimum number of meetings. What governs is the LLP agreement, and if the agreement requires meetings then they have to be held and minuted.
| # | Meeting or obligation | Requirement |
|---|---|---|
| 1 | Annual general meeting | Not required by the Act |
| 2 | Meetings of partners | As provided in the LLP agreement. Where the agreement is silent, the First Schedule to the Act applies and requires that decisions be taken by a resolution of the partners, with the resolution recorded in the minutes within thirty days |
| 3 | Minute book | The Act requires that the decisions taken by the LLP be recorded in the minutes within thirty days and kept at the registered office — paragraph 8 of the First Schedule |
| 4 | Designated partners | At least two, of whom at least one must be resident in India. Tested continuously; a fall below the minimum must be made good within six months |
Documents required to be drafted
The document set for an LLP is short, but the two that matter most are the ones most often missing: a current LLP agreement that matches what the partners actually do, and the minutes of the decisions taken during the year.
| # | Document | When |
|---|---|---|
| 1 | LLP agreement, and any supplementary agreement recording a change during the year. | Kept current; any change filed within thirty days |
| 2 | Statement of Account and Solvency signed by the designated partners | Before Form 8 is filed |
| 3 | Statement of assets and liabilities and of income and expenditure | For the year ended 31 March |
| 4 | Auditor's report, where the audit thresholds are crossed | With the accounts |
| 5 | Minutes of the decisions of the partners | Recorded within thirty days of the decision |
| 6 | Register of partners and of their contribution, and the record of the contribution actually received | Kept current at the registered office |
- Books of account on a cash or accrual basis and under the double entry system, kept at the registered office for eight years — rule 24(1) and (2) of the LLP Rules, 2009.
- Minute book recording the decisions of the partners and of the designated partners.
- LLP agreement and every supplementary agreement, with the filed copy of Form 3.
- Record of the contribution received from each partner, and of the manner in which it was received.
Taxation and accounting compliances
Alongside the filings with the Registrar, the following tax and accounting compliances commonly apply. Which of them actually bite depends on turnover, on the nature of the receipts and on registration under the respective statute.
| # | Compliance | Due date |
|---|---|---|
| 1 | Form ITR-5 — return of income | 31 October where the accounts are audited under section 44AB; 31 August where they are not |
| 2 | Tax audit report in Form 3CA or 3CB with Form 3CD — where turnover exceeds ₹1 crore, or ₹10 crore where cash receipts and cash payments are each not more than five per cent, or gross receipts from a profession exceed ₹50 lakh | 30 September |
| 3 | Form 3CEB — where there is an international transaction or a specified domestic transaction | 31 October; the return then goes by 30 November |
| 4 | GST returns — GSTR-1 monthly (11th of the following month) or quarterly under QRMP (13th of the month after the quarter), and GSTR-3B monthly (20th) or quarterly (22nd or 24th, depending on the State group). | Monthly or quarterly, as opted |
| 5 | GSTR-9 — GST annual return, where aggregate turnover exceeds ₹2 crore | 31 December following the financial year |
| 6 | GSTR-9C — self-certified reconciliation statement, where aggregate turnover exceeds ₹5 crore | 31 December following the financial year |
| 7 | TDS returns — Form 24Q (salary), 26Q (resident non-salary) and 27Q (non-resident), by every person holding a TAN | 31 July, 31 October, 31 January and 31 May |
| 8 | TCS return — Form 27EQ, by every person liable to collect tax at source | 15 July, 15 October, 15 January and 15 May |
| 9 | Monthly deposit of TDS and TCS | 7th of the following month; 30 April for March |
| 10 | TDS and TCS certificates — Form 16 (salary), Form 16A and Form 27D | Form 16 by 15 June; Form 16A and 27D within 15 days of the return due date |
| 11 | Advance tax — where the tax liability for the year is ₹10,000 or more, in instalments of 15, 45, 75 and 100 per cent of the estimated liability | 15 June, 15 September, 15 December and 15 March |
Dates are those applicable to the financial year 2025-26 (assessment year 2026-27). The Income-tax Act, 2025 replaces the 1961 Act from tax year 2026-27, and the section numbers in every tax checklist will change from that year — the dates above are stated on the 1961 Act as it applies to this cycle.
Labour law compliances and their applicability
Labour law obligations are triggered by headcount and by wage levels rather than by the form of the entity, so the same table applies whether the employer is a company, an LLP, a firm or a proprietor. The threshold column is what decides whether a line applies at all.
| # | Compliance | Applies to |
|---|---|---|
| 1 | Employees' Provident Fund — monthly ECR and remittance of contributions at 12 per cent by each of employer and employee. Paid by the 15th of the following month. | Establishments employing 20 or more persons. Mandatory coverage up to a wage of ₹15,000 a month; voluntary coverage is possible below the threshold |
| 2 | Employees' State Insurance — monthly contribution and challan at 3.25 per cent (employer) and 0.75 per cent (employee), by the 15th of the following month, and the half-yearly return of contributions where the region still requires it | Establishments employing 10 or more persons (20 in some States for shops). Covers employees drawing wages up to ₹21,000 a month, or ₹25,000 for a person with disability |
| 3 | POSH — constitution of the Internal Committee, a policy, and an awareness and training programme | Every workplace with 10 or more employees, counting all workers of every description. Members hold office for a maximum of three years and must then be reconstituted |
| 4 | POSH annual report to the District Officer, and the disclosure of the number of complaints in the Board's report | Every employer that is required to have an Internal Committee. |
| 5 | Payment of Bonus — payment of the annual bonus and the annual return in Form D | Establishments employing 20 or more persons, for employees drawing up to ₹21,000 a month. Bonus is payable within eight months of the close of the year |
| 6 | Payment of Gratuity — payment on the event, and the notices in Forms A, B and C | Establishments employing 10 or more persons. Payable after five years of continuous service, and after one year for a fixed-term employee |
| 7 | Maternity Benefit — 26 weeks of paid leave, and the registers and returns under the State rules | Establishments employing 10 or more persons. A creche is required at 50 or more |
| 8 | Professional tax — enrolment, registration and the periodic return | Only in the States that levy it — Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam and others. It is not levied in Delhi, Uttar Pradesh, Haryana, Rajasthan or Punjab |
| 9 | Shops and Establishments — registration and, where the State requires it, renewal | Every shop and commercial establishment, from the day it commences. Registration within 30 days; renewal cycles run from one year to lifetime depending on the State |
| 10 | Contract labour — registration of the principal employer, licensing of the contractor, and the periodic returns | Where 20 or more contract workers are engaged (the threshold is 50 under the Occupational Safety, Health and Working Conditions Code, 2020) |
| 11 | Minimum wages — payment at not less than the notified rate, with the variable dearness allowance revision | Every scheduled employment. Central revisions usually take effect on 1 April and 1 October; State cycles differ |
Headcount thresholds are counted across the establishment, not the entity, and several of them are State-specific. Where an entity operates from more than one State the position must be tested State by State.
Event-based compliances
Everything set out above recurs every year. Separately from these, a limited liability partnership attracts event-based compliances — obligations that arise only when something particular happens, and that usually carry a short deadline running from the date of the event itself rather than from the close of the financial year.
If an event of this kind has occurred, or is being planned, the position should be checked before the deadline rather than after it. Please write to us with what has happened and we will tell you what has to be filed and by when.
Please do not treat this page as advice on your own facts. Before you rely on it, have the position checked against your own constitution documents, your last filed accounts and your actual figures for the year. We would be glad to do that for you.
Have your position checked
Tell us what the entity is and we will confirm exactly which of these apply to you this year, what is already overdue, and what it will cost to put right.
Prepared by MPS & Associates, Company Secretaries, on the law as it stood on 3 August 2026, by reference to the Ministry of Corporate Affairs, the Securities and Exchange Board of India, BSE Limited, the National Stock Exchange of India Limited, the Reserve Bank of India, the Central Board of Direct Taxes and the Goods and Services Tax Network, as applicable. Statutes, rules, thresholds and due dates change. Nothing on this page is professional advice, and no professional relationship arises from reading it. Please see our Disclaimer.