LLP Annual Compliance Checklist — Form 8, Form 11, Form 3 & Form 4 Due Dates
Every LLP has two annual filings that come due like clockwork, plus event-based filings that trigger the moment something changes. Missing any of them accrues one of the steepest daily penalties in Indian compliance law — here's the full calendar.
The compliance calendar
| Form | Purpose | Due Date | Penalty for Delay |
|---|---|---|---|
| Form 11 | Annual Return — lists all partners and contribution | Within 60 days of FY end (30th May) | ₹100/day, no upper limit |
| Form 8 | Statement of Account & Solvency | 30th October | ₹100/day, no upper limit |
| Form 3 | LLP Agreement changes | Within 30 days of the change | ₹100/day, no upper limit |
| Form 4 | Partner appointment, resignation or detail changes | Within 30 days of the change | ₹100/day, no upper limit |
Form 11 — Annual Return
Filed within 60 days of your financial year-end. Since every LLP's year ends 31st March, this puts the deadline at 30th May. It records your partners, their contribution, and any changes during the year.
Form 8 — Statement of Account & Solvency
Due by 30th October, this records the LLP's financial position and includes a solvency declaration from the designated partners. If your turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh, the figures need to be audited first; below that, a self-certified filing is enough.
Form 3 & Form 4 — the ones people forget
Unlike Form 8 and Form 11, these aren't on a fixed annual date — they're triggered by events. Whenever the LLP Agreement itself is amended (a new profit-sharing ratio, a change in business objects), Form 3 needs to be filed within 30 days. Whenever a partner joins, exits, or their personal details change, Form 4 needs to be filed within the same 30-day window. Because there's no calendar reminder for these the way there is for the annual forms, they're the ones most often filed late — or not at all.
Why the daily penalty is worth taking seriously
₹100 per day, per form, with no upper cap, means a Form 8 that's a year late has already cost roughly ₹36,500 in penalties alone — on top of whatever the original filing fee was. For an LLP that's fallen behind on multiple years, or has an unfiled partner change sitting for a while, the numbers add up fast enough that catching up sooner is almost always cheaper than waiting.