Get your LLP ITR Filing starting at INR 1999/- only.
Ebizfiling helps prepare and file ITR-5 for LLPs with tax review and reconciliation support.
CA Assisted | ITR-5 Filing | Audit & Non-Audit LLPs
LLP ITR Filing is the annual compliance process through which a Limited Liability Partnership reports its income, expenses, profits, losses, tax payments, and other prescribed financial details to the Income Tax Department.
An LLP is required to file its income tax return using Form ITR-5, irrespective of whether it has earned income, incurred losses, or had limited business activity during the financial year. LLP ITR filing is separate from MCA compliances such as Form 11 and Form 8, which are filed with the Registrar of Companies.
The applicable filing requirements depend on factors such as audit applicability, nature of transactions, tax deductions, partner remuneration, interest on capital, and other financial details.
Ebizfiling assists LLPs with reviewing financial information, preparing ITR-5, reconciling AIS and Form 26AS details, calculating tax liability, and completing the Income Tax Return filing process.
LLP ITR Filing involves submitting the Income Tax Return of a Limited Liability Partnership to the Income Tax Department, including details of income, expenses, profit or loss, balance sheet, partner information, tax payments, and TDS credits. It helps LLPs comply with tax regulations and maintain accurate financial records.
LLPs generally file their return through Form ITR-5. For detailed information about eligibility, requirements, and filing procedure, refer to our guide on ITR Form 5 Filing.
Important Income Tax Dates for LLPs
|
Compliance |
Applicable To |
Due Date |
Current Status |
|
LLP ITR – Non-Audit Case |
LLP not required to get accounts audited | 31 August 2026 |
Due date passed |
|
Tax Audit Report |
LLP requiring tax audit u/s 44AB | 30 September 2026 |
Upcoming |
|
LLP ITR – Audit Case |
LLP requiring audit under Income-tax Act or any other applicable law | 31 October 2026 |
Upcoming |
|
Form 3CEB |
LLP having specified international/domestic transactions requiring a report u/s 92E | 31 October 2026 |
If applicable |
|
LLP ITR – Transfer Pricing Case |
LLP required to furnish Form 3CEB | 30 November 2026 |
If applicable |
|
Belated ITR |
LLP that missed the applicable original ITR due date |
31 December 2026 |
Available subject to applicable consequences |
The applicable due date depends on the LLP’s audit status and transaction profile.
Running an LLP involves both income tax and MCA compliance.
Typical LLP Annual Compliance Cycle
|
Compliance |
General Due Date |
|
Form 11 – LLP Annual Return |
30 May |
|
LLP ITR – Non-Audit |
31 August for AY 2026-27 |
|
Tax Audit Report |
30 September, where applicable |
|
Form 8 – Statement of Account & Solvency |
30 October |
|
LLP ITR – Audit Case |
31 October |
|
Transfer Pricing ITR |
30 November |
Instead of tracking every filing separately, LLPs can opt for integrated annual compliance support from Ebizfiling.
Avoid last-minute filing, incorrect return preparation, tax data mismatches, and missed compliance requirements.
Get professional assistance for LLP income tax return filing, ITR-5 preparation, tax calculation, and complete annual tax compliance support.
Based on your LLP’s tax, accounting, and compliance requirements, you may also need assistance with the following services:
Call us at +91 9643203209 or email info@ebizfiling.com.
An LLP may need to evaluate different audit requirements under LLP law and income tax provisions. These requirements are separate and should not be considered the same.
Audit under LLP Law
An LLP is generally not required to get its accounts audited where its turnover does not exceed ₹40 lakh or its contribution does not exceed ₹25 lakh, subject to applicable LLP rules and conditions.
Income Tax Audit
Separate tax audit provisions apply under the income tax law.
For business activities, tax audit applicability generally depends on whether turnover exceeds the prescribed threshold. A higher threshold may apply where cash receipts and payments remain within the specified limits.
For professional activities, a separate gross receipt threshold applies.
The LLP Act audit requirement and the income tax audit requirement are based on different conditions and should be evaluated separately.
An LLP is generally taxable at:
30% Income Tax
Applicable surcharge and health & education Cess are added wherever applicable.
A surcharge of 12% may apply where taxable income exceeds ₹1 crore, subject to applicable marginal relief.
4% Health & Education Cess applies on income tax plus applicable surcharge.
Alternate Minimum Tax provisions may apply in specified cases.
The final tax liability depends on the LLP’s taxable income, eligible deductions, brought-forward losses, tax credits and other applicable provisions.
Payments made to partners require appropriate tax treatment while preparing the LLP Income Tax Return.
Subject to applicable conditions and limits, an LLP may claim deductions for:
Such payments must comply with income tax provisions and should be authorized as per the LLP Agreement.
Incorrect calculation or reporting of partner payments may result in higher taxable income or disallowance during assessment.
(All Inclusive)
(All Inclusive)
Regular filing ensures your LLP avoids late fees, penalties, and notices from the GST department.
Complete annual Income Tax Return requirements within applicable timelines.
Review AIS, Form 26AS and TDS details before filing.
Timely ITR filing prevents late fees up to ₹5000 under Section 234F and saves your LLP from future compliance issues.
Filing on time allows you to carry forward unadjusted business losses and depreciation for future tax benefits.
Builds trust with banks, investors, and vendors by showcasing transparent income records and tax compliance history.
Keep the following information ready for faster processing:
Additional documents may be required depending on the nature and complexity of the LLP.
Documents collection
Financial Review
Tax Calculation
ITR-5 Filing
Acknowledgement & Support
Ebizfiling provides assistance for LLP Income Tax Return Filing, including return preparation, financial review, tax calculation, reconciliation and filing support.
For a non-audit LLP, the ITR due date for AY 2026-27 is 31 August 2026. Where the LLP is required to get its accounts audited under the Income-tax Act or another applicable law, the ITR due date is generally 31 October 2026. Transfer pricing cases requiring Form 3CEB generally have an ITR due date of 30 November 2026.
An LLP generally files its Income Tax Return using Form ITR-5.
No. ITR-4 is not available to a Limited Liability Partnership. LLPs generally file ITR-5.
Yes. Every LLP is required to file its Income Tax Return irrespective of whether it has income, losses, no revenue or limited business activity.
For LLPs where tax audit is applicable, the tax-audit report is generally required to be furnished by 30 September 2026.
Yes, subject to applicable provisions. A belated return for AY 2026-27 can generally be filed up to 31 December 2026, unless an assessment is completed earlier. Late filing consequences may apply.
A late filing fee may apply under Section 234F: up to ₹5,000, reduced to ₹1,000 where total income does not exceed ₹5 lakh. The fee is linked to total income, not turnover.
Where the LLP’s accounts are required to be audited under Section 44AB, electronic filing using a Digital Signature Certificate is mandatory. Other permitted verification methods may be available in non-tax-audit cases.
An LLP is generally taxed at 30%, plus applicable surcharge and Health & Education Cess. Other provisions such as Alternate Minimum Tax can apply in specified cases.
No. Form 8 and Form 11 are LLP/MCA compliances. ITR-5 is filed separately with the Income Tax Department.
Common documents include the LLP’s PAN, Profit & Loss Account, Balance Sheet, Trial Balance, bank statements, Form 26AS, AIS, TDS details, tax challans, GST information where applicable, partner capital details and previous Income Tax Return.
The figures reported under GST and Income Tax should be properly reconciled. Differences may be legitimate in some situations, but they should be identifiable and explainable.
No. The ₹40 lakh turnover / ₹25 lakh contribution thresholds relate to audit under the LLP Rules, not tax audit under the Income-tax Act. Tax-audit applicability for FY 2025–26 must be checked separately under Section 44AB of the Income-tax Act, 1961.
No. They arise under different laws and may have different applicability thresholds. Both should be checked separately when determining the LLP’s compliance obligations.
Yes, accounting and financial finalisation assistance can be provided separately where the LLP’s books or financial statements are not ready for ITR filing.
Yes. Partner Income Tax Return filing can be handled separately after considering remuneration, interest, profit share and the partner’s other sources of income.
Yes. LLPs must evaluate their filing requirements even when no tax is payable, as filing obligations depend on the status of the LLP and applicable provisions.
Late filing of LLP Income Tax Return may result in applicable consequences, including late filing fees, interest liability, restrictions on carrying forward certain losses, compliance issues and possible delays in refund processing.
Share the LLP’s basic details and available financial records. The applicable filing, audit position and document requirements can then be identified before proceeding.
Yes. An LLP can revise its Income Tax Return within the time limit prescribed under the Income Tax Act, if any omission or incorrect information is identified after filing the original return.
Get your LLP ITR Filing starting at INR 1999/- only.
Ebizfiling helps prepare and file ITR-5 for LLPs with tax review and reconciliation support.
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