Penalties for late filing
If an LLP fails to file Form 11 or Form 8 on time, it will face a penalty of ₹100 per day for each form, with no maximum limit. This means the longer the delay, the higher the penalty amount. These charges apply separately for both forms, which can result in a heavy financial burden. Late filing not only leads to monetary loss but can also affect the LLP’s compliance status with the Ministry of Corporate Affairs.
Annual Compliance Calendar of LLP 2025-26
Here’s a comprehensive table of LLP Compliances for the Financial Year 2025-26:
| Compliance | Form | Due Date (FY 2025-26) | Description |
| Form 3 (if agreement changes) | LLP Form 3 | Within 30 days of change | To report ROC if there is any changes in LLP agreement. |
| Form MSME-1 (if applicable) | MSME Form 1 | 30th April 2025 (Oct-Mar) 31st October 2025 (Apr-Sep) | Disclosure of unpaid dues to micro or small enterprises beyond 45 days. |
| Advance Tax (if applicable) | Challan ITNS 280 | 15th June 2025, 15th Sep 2025, 15th Dec 2025, 15th Mar 2026 | Quarterly advance tax payments. |
| DIR-3 KYC of Designated Partners | DIR-3 KYC / Web-KYC | 30th September 2025 | KYC of all Designated Partners holding DIN. |
| Annual Return Filing | LLP Form 11 | 30th May 2026 | Gives an overview of the LLP’s internal structure, Including details of partners and their roles. |
| Income Tax Return Filing (Audit Not Required) | ITR-5 | 31st July 2026 | Filing income tax return is essential if LLP turnover is below audit limit. |
| Tax Audit Report (if applicable) | Form 3CA/3CB & 3CD | 30th September 2026 | Tax audit report is required if turnover exceeds ₹ 1 crore (business) or ₹ 50 lakh (profession). |
| Statement of Account & Solvency | LLP Form 8 | 30th October 2026 | It is a declaration that outlines the financial status of the LLP. |
| Income Tax Return Filing (Audit Required) | ITR-5 | 31st October 2026 | It is important to file ITR if LLP accounts are audited under Income Tax Act. |
Conclusion
Filing the right forms at the right time is crucial to keep your LLP safe from legal issues and heavy penalties. Follow this Annual Compliance Calendar of LLP 2025-26 to ensure your LLP stays in good standing throughout the financial year.
Suggested Read :
GST Compliance Calendar for FY 2025-26
ITR Compliance Calendar For FY 2025-26
Compliance Calendar for Pvt Ltd company 2025-26
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