LLP Form 8 Due Date 2026, Late Fees & Filing Guide

LLP Form 8: Due Date, Filing Procedure, Late Fees and Penalty for FY 2025–26

Every Limited Liability Partnership (LLP) registered in India has annual compliance requirements under the Limited Liability Partnership Act, 2008. One of the most important is filing LLP Form 8, also known as the Statement of Account and Solvency.

Whether your LLP is actively conducting business, earning revenue, or remaining inactive, understanding the Form 8 filing requirements can help you avoid additional filing fees and compliance problems.

For the financial year 2025–26, the LLP Form 8 due date is 30 October 2026.

In this article, we explain what LLP Form 8 is, who must file it, the due date, the documents required, the filing procedure, the applicable late fees, and the difference between Form 8 and Form 11.

What Is LLP Form 8?

LLP Form 8 is an annual compliance form filed by a Limited Liability Partnership with the Ministry of Corporate Affairs (MCA). It contains the LLP's Statement of Account and Solvency, providing information about its financial position and solvency.

The form is governed by Section 34 of the Limited Liability Partnership Act, 2008, read with Rule 24 of the LLP Rules, 2009.

The purpose of LLP Form 8 is to ensure that the LLP maintains proper books of account and submits the prescribed financial information to the Registrar.

What information does LLP Form 8 contain?

LLP Form 8 primarily covers the following information:

• Statement of Solvency: A declaration concerning the LLP's ability to meet its financial obligations.
• Statement of Account: Financial details, including assets, liabilities, income and expenditure.
• Financial year details: Information relating to the relevant accounting period.
• Contingent liabilities: Applicable disclosures relating to potential financial obligations.
• Charge-related information: The form also provides for reporting specified particulars concerning the creation, modification or satisfaction of charges.

In simple terms, Form 8 informs the MCA about the financial position of an LLP and its declaration of solvency.

LLP Form 8 Due Date for FY 2025–26

The due date for filing LLP Form 8 is 30 days after the expiry of six months from the end of the financial year.

For an LLP following the normal financial year from 1 April to 31 March, the filing deadline is 30 October every year.

Particulars	Details
Financial year	1 April 2025 to 31 March 2026
End of financial year	31 March 2026
Six-month period ends	30 September 2026
LLP Form 8 due date	30 October 2026
Form to be filed with	Ministry of Corporate Affairs (MCA)

 

Example of LLP Form 8 due date

Suppose ABC Consulting LLP was incorporated in 2022 and follows the financial year from 1 April to 31 March.

For the financial year 2025–26, its books of account relate to the period from 1 April 2025 to 31 March 2026.

The LLP must prepare its Statement of Account and Solvency and file Form 8 by 30 October 2026.

Important: Do not confuse the date for preparing the Statement of Account and Solvency with the final filing deadline. The statement is prepared within six months of the financial year-end, while Form 8 must be filed within the additional 30-day period.

Who Is Required to File LLP Form 8?

Every LLP registered under the LLP Act, 2008, is generally required to comply with the annual filing provisions, including filing Form 8.

The requirement is not limited to LLPs that generate revenue or earn profits.

Consider the following situations:

1. LLP carrying on business

An LLP conducting business during the financial year must prepare its accounts and file Form 8 within the prescribed period.

2. LLP with no income or business activity

An LLP that has not conducted business or earned income during the year is not automatically exempt from filing Form 8. It should prepare the applicable financial statements and disclosures and complete the required filing.

3. LLP incurring losses

An LLP that incurs a loss must also comply with the annual filing requirements. A loss-making business is not, by itself, exempt from Form 8.

4. LLP with only a few transactions

Even if an LLP has limited transactions, its partners should ensure that the books of account and required financial disclosures are properly maintained.

If an LLP has been formally struck off or has a specific legal status affecting its obligations, its circumstances should be reviewed separately.

Documents and Information Required for LLP Form 8

Before starting the filing process, the designated partners should arrange the relevant financial records and supporting information.

The following checklist can help:

• Balance sheet as at 31 March of the relevant financial year.
• Statement of income and expenditure for the financial year.
• Details of partners' contributions.
• Details of assets and liabilities.
• Information concerning contingent liabilities, where applicable.
• Auditor's report, where an audit is required.
• Details of designated partners and their digital signature certificates (DSCs).
• Other attachments required by the applicable form and the LLP's circumstances.

The figures reported in Form 8 should be consistent with the LLP's books of account and other relevant statutory records.

How to File LLP Form 8 on the MCA Portal

LLP Form 8 is filed electronically through the Ministry of Corporate Affairs portal.

Follow these steps:

Step 1: Finalise the accounts

Prepare the financial statements and complete the required accounting records for the financial year.

Step 2: Check the audit requirement

Under Rule 24 of the LLP Rules, an audit is generally required if the LLP's turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh. Review the applicable provisions and the LLP's circumstances before deciding whether an audit is required.

Step 3: Access the MCA portal

Visit the official Ministry of Corporate Affairs website and navigate to the LLP e-filing services.

Step 4: Complete Form 8

Enter the prescribed details concerning the Statement of Account and Solvency and the LLP's financial information.

Step 5: Attach the required documents

Upload the applicable financial statements, auditor's report and other required attachments.

Step 6: Sign and certify the form

Arrange the required digital signatures and professional certification in accordance with the applicable rules and the form's instructions.

Step 7: Pay the filing fee

Pay the applicable filing fee and any additional fee calculated by the MCA system.

Step 8: Save the acknowledgement

Retain the filing acknowledgement and payment challan with the LLP's statutory records.

Practical tip: The MCA instruction kit states that Form 8 is processed in straight-through processing (STP) mode and does not provide for resubmission. Therefore, verify the financial figures, attachments and declarations carefully before submitting the form.

LLP Form 8 Normal Filing Fees

The normal filing fee for LLP Form 8 depends on the total contribution of the partners.

The standard fee structure for an Indian LLP is as follows:

Total contribution of partners	Normal filing fee
Up to ₹1,00,000	₹50
More than ₹1,00,000 up to ₹5,00,000	₹100
More than ₹5,00,000 up to ₹10,00,000	₹150
More than ₹10,00,000 up to ₹25,00,000	₹200
More than ₹25,00,000 up to ₹1 crore	₹400
More than ₹1 crore	₹600

 

These are normal filing fees. Additional fees apply when the form is filed late.

LLP Form 8 Late Fees: What Happens If You Miss the Due Date?

One of the most common questions among LLP partners is: What is the late fee for LLP Form 8?

Late filing attracts additional fees under the applicable LLP Rules. The amount depends on how long the filing is delayed and whether the LLP qualifies as a small LLP.

The additional fee is calculated as a multiple of the normal filing fee, rather than simply assuming a flat ₹100 per day as the MCA filing charge.

LLP Form 8 additional fee structure

Period of delay	Small LLPs LLP's turnover upto ₹40 lakh or its contribution upto  ₹25 lakh	Other than small LLPs (LLP's turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh)
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 additional day beyond 360 days	30× normal fee plus ₹20 per additional day beyond 360 days

The table reflects the additional-fee structure prescribed under the LLP Rules, as amended in 2022. Confirm the applicable amount on the MCA portal before payment.

Example: Calculate LLP Form 8 late fees

Suppose an LLP has a total partner contribution of ₹8 lakh.

Its normal Form 8 filing fee is ₹150.

If the LLP is not classified as a small LLP and files the form 20 days late, the applicable additional fee is four times the normal fee.

Calculation:

• Normal filing fee: ₹150
• Additional fee: ₹150 × 4 = ₹600
• Total filing fee: ₹750

This example illustrates the filing fee and additional fee only. A separate statutory penalty, if applicable, is not included.

Is There a Separate Penalty for Late Filing of LLP Form 8?

Yes. It is important to distinguish the additional filing fee from a statutory penalty.

Under Section 34(5) of the LLP Act, failure to comply with the prescribed filing requirements can attract a penalty of ₹100 for each day the default continues, subject to the statutory limits.

The general maximum penalty is:

• LLP: Up to ₹1,00,000.
• Each designated partner: Up to ₹50,000.

Special provisions apply to small LLPs and start-up LLPs, including reduced penalties where the statutory conditions are satisfied.

The additional fee charged at the time of filing and a penalty imposed under the Act are different matters. The actual consequences depend on the applicable provisions and circumstances of the default.

What is the Difference Between LLP Form 8 and Form 11?

Many LLP partners confuse Form 8 with Form 11 because both are annual compliance forms.

However, they serve different purposes.

Particulars	LLP Form 8	LLP Form 11
Purpose	Statement of Account and Solvency	Annual Return
Main information	Financial statements and solvency	Partner and contribution details, and other prescribed information
Annual due date	30 October	30 May
Financial year covered	Relevant financial year	Relevant financial year
Mandatory annual filing	Generally applicable to all LLPs	Generally applicable to all LLPs

 

For FY 2025–26, Form 11 was due on 30 May 2026, while Form 8 is due on 30 October 2026.

Filing one form does not replace the requirement to file the other. LLPs should maintain a compliance calendar to track both deadlines.

Frequently Asked Questions About LLP Form 8

1. What is LLP Form 8?

LLP Form 8 is the Statement of Account and Solvency filed annually by a Limited Liability Partnership with the MCA. It contains prescribed financial information and a declaration concerning solvency.

2. What is the due date for LLP Form 8 for FY 2025–26?

The due date is 30 October 2026 for the financial year from 1 April 2025 to 31 March 2026.

3. Is LLP Form 8 mandatory if there is no business activity?

Yes, generally. An LLP is not exempt from annual Form 8 filing merely because it has no business activity, turnover or profit during the financial year.

4. What is the late fee for LLP Form 8?

The additional fee depends on the period of delay and whether the LLP qualifies as a small LLP. The prescribed additional fee ranges from one to 30 times the normal filing fee across the applicable delay bands, with further daily additions for Form 8 filed more than 360 days late.

5. Is the LLP Form 8 late fee ₹100 per day?

The additional filing fee is calculated under the prescribed fee-multiple structure. A separate penalty of ₹100 per day may apply under Section 34(5), subject to statutory limits and applicable exceptions. These should not be confused.

6. Can an LLP file Form 8 after the due date?

Yes. A late filing can generally be submitted by paying the applicable additional fee. However, delayed filing may also expose the LLP and its designated partners to statutory penalties, depending on the circumstances.

7. Is an audit compulsory for every LLP?

No. An audit is generally required when the LLP exceeds the prescribed turnover or contribution thresholds. The LLP should verify the applicable requirements under Rule 24 and consider any additional conditions in its LLP agreement.

8. Who signs LLP Form 8?

The form must be digitally signed and certified in accordance with the applicable MCA form requirements. The designated partners, auditor and practising professional may have signing or certification responsibilities depending on the LLP's circumstances.

9. What is the difference between Form 8 and Form 11?

Form 8 reports the LLP's Statement of Account and Solvency, while Form 11 is the Annual Return containing prescribed information about partners, contributions and related particulars.

10. Where can I file LLP Form 8?

You can access the official MCA website and navigate to the LLP e-filing services to complete the applicable form.

Conclusion

LLP Form 8 is an important annual compliance requirement for Limited Liability Partnerships in India. It helps maintain financial transparency and ensures that the prescribed Statement of Account and Solvency is submitted to the Registrar.

For FY 2025–26, the filing deadline is 30 October 2026. LLPs should prepare their accounts in advance, verify their audit requirements, arrange the necessary digital signatures and complete the filing within the prescribed period.

Missing the deadline can increase the filing cost and may lead to separate statutory penalties. Maintaining an annual compliance calendar is a simple way to reduce the risk of missing important MCA deadlines.

Disclaimer: This article is intended for general educational purposes and is not legal, accounting or tax advice. The applicable fees, filing requirements and penalties should be verified against the latest LLP Rules, MCA instructions and the facts of the individual LLP.

Official reference: Ministry of Corporate Affairs | LLP Form 8 Instruction Kit

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