As the new financial year 2025-26 begins, it’s important for LLPs in India to follow government rules. They need to file important forms like Form 8 and Form 11 on time to avoid penalties. We’ve created an Annual Compliance Calendar of LLP 2025-26 to help you. This calendar covers all key due dates for ROC forms and income tax return filings month-wise.
Below are the important Compliance for LLP which everyone should take care of.
Annual return (Form 11)
Statement of Account and Solvency (Form 8)
Income Tax Returns (ITR-5)
Director/Partner KYC
Tax Audit Report (If applicable)
The primary forms for LLP annual compliance are the following:
Form 8: It is used to file LLP’s financial details, such as the balance sheet and profit & loss account.
Form 11: It is used to report basic details of the LLP, like partners and their contribution. It is an annual return filed with the MCA.
ITR 5: This form is used to file the income tax return of the LLP with the Income Tax Department.
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 | Filed to inform the ROC about any changes in the LLP agreement or partner details. | ||
| Form MSME-1 (if applicable) | MSME Form 1 | 30 April for Oct–Mar Period 31 October for Apr–Sep Period | Filed to report payments due to micro or small enterprises that remain unpaid for more than 45 days. | ||
| Advance Tax (if applicable) | Challan ITNS 280 | 15 June 2025, 15 Sep 2025, 15 Dec 2025, 15 Mar 2026 | Used to pay advance tax or self-assessment tax to the Income Tax Department. | ||
| DIR-3 KYC | DIR-3 KYC / Web-KYC | 30 September 2025 | Filed to verify the identity details of designated Individuals holding a DIN. | ||
| Annual Return Filing | LLP Form 11 | 30 May 2026 | Filed as the annual return to disclose partner details and the LLP’s basic structure. | ||
| Income Tax Return Filing (Audit Not Required) | ITR-5 | 31 July 2026 | Used by an LLP to file its income tax return when tax audit is not required. | ||
| Tax Audit Report (if applicable) | Form 3CA/3CB & 3CD | 30 September 2026 | Filed by the auditor to report tax audit details of the LLP. | ||
| Statement of Account & Solvency | LLP Form 8 | 30 October | Filed to declare the LLP’s financial position through the statement of accounts and solvency. | ||
| Income Tax Return Filing (Audit Required) | ITR-5 | 31 October 2026 | Used by an LLP to file its income tax return when tax audit is applicable. |
| Compliance / Form | Applicable Authority | Penalty for Late Filing |
| LLP Form 3 | MCA | ₹100 per day of delay. No maximum limit. |
| MSME Form 1 | MCA | Fine up to ₹25,000 on LLP. Additional fine on designated partners up to ₹3 lakh. |
| DIR-3 KYC / Web-KYC | MCA | Fixed penalty of ₹5,000 per DIN. DIN remains deactivated until KYC is filed. |
| LLP Form 11 | MCA | ₹100 per day of delay. No maximum limit. |
| LLP Form 8 | MCA | ₹100 per day of delay. No maximum limit. |
| Income Tax Return (ITR-5) | Income Tax Dept. | Income up to ₹5 Lakh: The late filing fee is ₹1,000. Income exceeding ₹5 Lakh: The late filing fee is ₹5,000 if filed before December 31, 2025. |
| Tax Audit Report (Form 3CA/3CB & 3CD) | Income Tax Dept. | Failure to file a tax audit report by the due date attracts a penalty under Section 271B of the Indian Income Tax Act. The penalty imposed by the Assessing Officer is the lower of the following amounts: 0.5% of the total sales, turnover, or gross receipts; or ₹1,50,000 |
| Advance Tax (ITNS 280) | Income Tax Dept. | Interest charged under Sections 234B and 234C for delay or short payment. |
Filing the right forms at the right time is essential to keep LLP safe from legal issues & heavy penalties. Follow the below Annual Compliance calendar to ensure LLP is in good standing. One of the important reason to not miss the compliance is because it shields the LLP. Not only financially but also with reputation and productivity.
GST Compliance Calendar for FY 2025-26
ITR Compliance Calendar For FY 2025-26
Compliance Calendar for Pvt Ltd company 2025-26
Process to Change LLP Agreement
LLP agreement vs Partnership deed
Every LLP must file Form 11 (Annual Return), Form 8 (Statement of Account and Solvency), and ITR-5 (Income Tax Return) every year, even if there is no business activity.
Yes. An LLP must file ITR-5 even if there is no income or business activity during the year.
Tax audit applies if the LLP’s turnover exceeds ₹1 crore for business or ₹50 lakh for profession, subject to conditions under the Income Tax Act. If cash transactions are up to 5% of total gross receipts and payments, the turnover threshold increases to ₹10 crores with effect from FY 2020-21.
LLP Form 3 must be filed within 30 days of any change in the LLP agreement, partner details, or partner contribution.
Late filing results in a penalty of ₹100 per day with no maximum limit, possible DIN deactivation, interest on tax dues, and risk of legal action or LLP strike-off.
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