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December 13, 2021
An LLP incorporated before 1st October 2018, has to close its first financial year by 31st of March, 2019 as the maximum time permissible for closure of books of accounts in the case of LLP is 18 months.
Accordingly, the LLP has to file an ‘Annual Return’ in Form 11 with the Registrar within 60 days of closure of its financial year, i.e., by 30th May 2019.
Further, the LLP needs to, within a period of six months from the end of each financial year, prepare a ‘Statement of Account and Solvency’ for the said financial year. Such Statement shall be filed with the Registrar within a period of 30 days from the end of six months of the financial year to which the statement relates, i.e, by 30th October 2019.
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