In this guide
LLPs with a financial year ending on March 31, 2026 must file their annual Form 8 by October 30, 2026, subject to any applicable MCA extension.
The LLP’s accounts and solvency position are reported to the Registrar of Companies in Form 8. Filing remains necessary even if the LLP generated no income or suffered a loss. Form 8 does not replace Form 11 or an income-tax return.
Why Is October 30 the Due Date?
The Statement of Account and Solvency is prepared and filed under Section 34 of the Limited Liability Partnership Act, 2008 and Rule 24 of the LLP Rules.
For the year ended March 31, 2026:
| Requirement | Ordinary deadline |
|---|---|
| Prepare the Statement of Account and Solvency within six months of year-end | September 30, 2026 |
| File Form 8 within the following 30 days | October 30, 2026 |
An extension for company forms, income-tax returns or another LLP form does not automatically extend Form 8. The filing concerned must be covered by an applicable MCA notification or circular.
Which LLPs Need to File?
An existing Indian LLP with a financial year ending March 31, 2026 generally has to file, including an LLP with:
- No business transactions;
- Nil turnover;
- A business loss;
- Accounts eligible for an audit exemption.
A newly incorporated LLP requires a separate first-financial-year check. If incorporated after September 30, it may extend its first financial year to March 31 after the immediately following March.
For example, an LLP incorporated in October 2025 may choose March 31, 2027 as its first financial-year end. Do not assume all new LLPs have the same first Form 8 deadline.
Documents and Information to Prepare
Have these records ready before you begin:
- LLPIN, registered-office information and designated-partner details;
- Final trial balance, balance sheet and income-and-expenditure statement;
- Bank reconciliations and supporting ledgers;
- Contribution obligations and amounts received from partners;
- Details of loans, creditors, receivables and contingent liabilities;
- Audit report, if applicable;
- Valid Digital Signature Certificates and professional-certification details.
Compare the contribution amounts with the LLP agreement and relevant MCA filings. Ensure that financial statements match the books, rather than changing figures merely to pass portal validation.
TaxClear’s accounting services can help with preparing and reconciling the underlying records.
Do financial statements have to be attached?
Distinguish records required to prepare the filing from documents that the webform requires you to upload.
The annual Form 8 webform collects financial details within the form and offers an optional-attachment facility. Not every supporting record is a mandatory attachment. Follow the current requirements for your filing purpose; charge-related attachments belong to the separate charge-filing functionality.
Signatures, Audit and Certification
For an ordinary Indian LLP annual filing, Form 8 requires digital signatures from at least two designated partners, together with the applicable certification.
MCA’s instruction kit requires auditor certification of the webform if turnover exceeds ₹40 lakh or the partners’ contribution obligation exceeds ₹25 lakh.
However, auditor certification of the webform and the statutory requirement to audit accounts are different questions. The audit-exemption proviso in Rule 24(8) uses “or” between the turnover and contribution conditions. If only one threshold is exceeded, obtain a professional assessment rather than assuming either audit applicability or complete exemption from auditor involvement.
How to File Form 8
- Sign in to MCA V3 using the appropriate account.
- Open LLP Form 8 and choose the Statement of Account and Solvency purpose.
- Enter the LLPIN and check the financial-year details.
- Complete the financial particulars and solvency declarations.
- Add applicable attachments and arrange the necessary signatures and certification.
- Submit, upload the digitally signed document and pay the fees.
- Download the acknowledgement and check the final filing status.
An SRN alone does not prove that signing, upload and payment are complete. Portal completion windows should not be treated as extensions of the statutory deadline.
Form 8 Late Fees
Additional fees depend on the delay and whether the entity qualifies as a Small LLP. These are payable in addition to the normal filing fee.
| Delay | Small LLP: additional fee | Other LLP: additional fee |
|---|---|---|
| Up to 15 days | 1 × normal fee | 1 × normal fee |
| More than 15 days, up to 30 days | 2 × normal fee | 4 × normal fee |
| More than 30 days, up to 60 days | 4 × normal fee | 8 × normal fee |
| More than 60 days, up to 90 days | 6 × normal fee | 12 × normal fee |
| More than 90 days, up to 180 days | 10 × normal fee | 20 × normal fee |
| More than 180 days, up to 360 days | 15 × normal fee | 30 × normal fee |
| Beyond 360 days | 15 × normal fee plus ₹10 per day beyond 360 days | 30 × normal fee plus ₹20 per day beyond 360 days |
For example, if the normal fee is ₹100, a qualifying Small LLP filing 20 days late pays ₹200 additional fee plus ₹100 normal fee.
Avoid the outdated blanket ₹100-per-day formula. Additional filing fees are distinct from any separately applicable statutory penalty.
For filing assistance, contact TaxClear’s ROC compliance service.
Frequently Asked Questions
Does a nil-turnover LLP require Form 8?
Generally, yes. Nil turnover does not remove the annual filing obligation.
Is Form 8 the same as Form 11?
No. Form 8 covers accounts and solvency; Form 11 is the annual return.
Does audit exemption imply filing exemption?
No. An LLP can be exempt from an accounts audit but still need Form 8.
Can I assume the deadline has been extended?
No. Rely only on an applicable MCA notification or circular.
Does generating an SRN complete filing?
No. Complete signing, upload and payment, retain the acknowledgement and verify the final status.
