Important Due dates of LLP Compliance Calendar FY 2026–27
|
Due Date
|
Compliance
|
Form
|
Period
|
Applicable To
|
|
15/06/2026
|
Advance Tax – 1st Instalment |
ITNS-280 |
FY 2026-27 / Q1 |
LLPs liable to pay advance tax
|
|
15/09/2026
|
Advance Tax – 2nd Instalment |
ITNS-280 |
FY 2026-27 / Q2 |
LLPs liable to pay advance tax
|
|
31/10/2026
|
MSME Half-Yearly Return |
MSME-1 |
April–September 2026 |
LLPs required to report outstanding dues to eligible Micro and Small Enterprises
|
|
15/12/2026
|
Advance Tax – 3rd Instalment |
ITNS-280 |
FY 2026-27 / Q3 |
LLPs liable to pay advance tax
|
|
15/03/2027
|
Advance Tax – 4th Instalment |
ITNS-280 |
FY 2026-27 / Q4 |
LLPs liable to pay advance tax
|
|
30/05/2027
|
LLP Annual Return |
Form 11 |
FY 2026-27 |
All LLPs
|
|
31/08/2027
|
Income Tax Return Filing – Non-Audit LLPs |
ITR-5 |
FY 2026-27 / Tax Year 2026-27 |
LLPs not subject to applicable audit requirement
|
|
30/09/2027
|
Tax Audit Report |
Form 26 |
FY 2026-27 / Tax Year 2026-27 |
LLPs subject to tax audit
|
|
30/10/2027
|
Statement of Account & Solvency |
Form 8 |
FY 2026-27 |
All LLPs
|
|
31/10/2027
|
Income Tax Return Filing – Audit Cases |
ITR-5 |
FY 2026-27 / Tax Year 2026-27 |
LLPs whose accounts are required to be audited
|
|
31/10/2027
|
Transfer Pricing Report |
Form 48 |
FY 2026-27 / Tax Year 2026-27 |
LLPs required to furnish transfer pricing report
|
Notes:
- Advance Tax: LLPs liable to pay advance tax generally pay it in four instalments: 15% by 15 June, 45% cumulatively by 15 September, 75% cumulatively by 15 December and 100% by 15 March.
- MSME-1: This row should not be included in an LLP-only compliance calendar. MSME Form I reporting under the Companies Act applies to specified companies, not LLPs.
- Form 11: Every LLP is generally required to file its Annual Return in Form 11 by 30 May, irrespective of whether it carried on business during the year.
- Non-Audit LLP ITR: LLPs not falling under the applicable audit requirement should file ITR-5 by 31 August 2027 for Tax Year 2026-27.
- Tax Audit Report: Where tax audit applies, the audit report is furnished in Form 26 by 30 September 2027.
- Form 8: LLPs are required to file the Statement of Account and Solvency in Form 8 by 30 October 2027 for FY 2026-27.
- Audit Case ITR: An LLP whose accounts are required to be audited should generally file ITR-5 by 31 October 2027, unless the transfer-pricing return deadline applies.
- Transfer Pricing Report: Where transfer-pricing reporting applies, the accountant’s report under the Income-tax Act, 2025 is furnished in Form 48 by 31 October 2027.
- Transfer Pricing ITR: If an LLP is required to furnish the transfer-pricing report, its corresponding ITR due date is 30 November 2027. This ITR deadline is currently missing from your table and should be added separately.
- Extensions: These are statutory due dates. Any extension specifically notified by the Government/MCA/Income Tax Department should be considered before actual filing.
LLP Compliance Calendar FY 2026–27: Late Fee, Additional Fee and Penalties
|
Compliance
|
Late Fee / Interest / Penalty
|
Applicable Provision / Note
|
|
Advance Tax – 1st Instalment
|
Interest on shortfall is 3% if the required instalment is not sufficiently paid. No interest applies for the June instalment if at least 12% of tax due on returned income has been paid by 15 June. |
Section 425, Income-tax Act, 2025
|
|
Advance Tax – 2nd Instalment
|
Interest on shortfall is 3%. No interest applies for the September instalment if cumulative advance tax paid is at least 36% of tax due on returned income. |
Section 425, Income-tax Act, 2025
|
|
Advance Tax – 3rd Instalment
|
Interest on shortfall is 3% where cumulative advance tax paid is below the prescribed 75% requirement. |
Section 425, Income-tax Act, 2025
|
|
Advance Tax – 4th Instalment
|
Interest on shortfall is 1% where the full advance-tax liability has not been discharged by the prescribed date. |
Section 425, Income-tax Act, 2025 (Income Tax India)
|
|
Overall shortfall in advance tax
|
If advance tax paid is less than 90% of assessed tax, interest at 1% per month or part of a month may apply from 1 April following the tax year for the prescribed period. |
Section 424, Income-tax Act, 2025
|
|
LLP Annual Return – Form 11
|
MCA additional filing fee applies according to the period of delay. Separately, failure to file the annual return within time attracts a statutory penalty of ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 for each designated partner. |
Section 35(2), LLP Act, 2008; LLP Form 11 Instruction Kit
|
|
Income Tax Return – Non-Audit LLP
|
Late filing fee: ₹1,000 where total income does not exceed ₹5 lakh; ₹5,000 in any other case. Interest may also apply at 1% per month on the prescribed unpaid tax amount for delayed filing. |
Sections 428(a) and 423, Income-tax Act, 2025 (Income Tax India)
|
|
Tax Audit Report – Form 26
|
For Tax Year 2026-27, Finance Act, 2026 replaced the old penalty structure with a fee of ₹75,000 for delay up to one month and ₹1,50,000 thereafter for failure to get accounts audited and furnish the report as required under Section 63. |
Section 428(c), Income-tax Act, 2025 as substituted by Finance Act, 2026 (Income Tax India)
|
|
Statement of Account & Solvency – Form 8
|
MCA additional filing fee applies based on the period of delay. In addition, failure to comply with the statutory filing requirement attracts ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 for every designated partner. |
Section 34(5), LLP Act, 2008; Form 8 Instruction Kit (Ministry of Corporate Affairs)
|
|
Income Tax Return – Audit LLP
|
Late filing fee: ₹1,000 if total income does not exceed ₹5 lakh; otherwise ₹5,000. Interest at 1% per month may also apply on the prescribed unpaid tax amount for delayed filing. |
Sections 428(a) and 423, Income-tax Act, 2025 (Income Tax India)
|
|
Transfer Pricing Report – Form 48
|
For Tax Year 2026-27, failure to furnish the accountant’s report under Section 172 attracts a fee of ₹50,000 for delay up to one month and ₹1,00,000 thereafter. |
Section 428(d), Income-tax Act, 2025 as substituted by Finance Act, 2026 (Income Tax India)
|
Notes:
- Advance tax for Tax Year 2026-27 is governed by the Income-tax Act, 2025. The prescribed cumulative instalments are 15%, 45%, 75% and 100%.
- For delayed ITR filing, late filing fee and interest are separate consequences. Section 428 provides the fee, while Section 423 provides interest at 1% using the statutory formula.
- For Form 26 tax audit, do not use the old Section 271B penalty of 0.5%/₹1.5 lakh for Tax Year 2026-27. Finance Act, 2026 substituted the regime with the fixed fee under Section 428(c).
- Similarly, for Form 48, do not use the old ₹1 lakh Section 271BA-style penalty as the current FY 2026-27 rule. Finance Act, 2026 omitted Section 447 and moved the consequence into Section 428(d).
- Form 11 and Form 8 can involve both MCA additional filing fees and statutory penalties under the LLP Act; these are separate consequences.
How Ebizfiling Helps with Your LLP Compliance ?
Managing LLP compliances can become difficult when you already have business operations, clients, and daily work to handle. Missing even one due date can lead to penalties and unnecessary stress.
Ebizfiling helps businesses manage their complete LLP compliance calendar FY 2026-27 in a simple and hassle-free way. Our team assists with:
At Ebizfiling, we make sure your filings are completed on time so you can focus on your business without worrying about compliance deadlines and penalties.
Final Thoughts
Managing LLP compliance for FY 2026-27 comes with many responsibilities, and honestly, compliance deadlines are often forgotten in between client work, meetings, and daily business tasks. But when a filing gets missed, the penalties and extra charges start adding up very quickly.
That’s why having a proper LLP compliance calendar makes things much easier. Instead of worrying about what needs to be filed and when, you already have everything planned in one place.
And if you feel compliance work is too much to handle on your own, Ebizfiling is here to help. Our experts can manage your LLP compliance calendar, remind you about due dates, and help you complete filings on time so you can focus on growing your business without the stress of penalties or missed compliances.
Stay compliant and avoid last-minute penalties with our detailed Compliance Calendars for FY 2026-27. Whether it is GST filing, TDS & TCS due dates, ROC compliances, Income Tax filings, or PF & ESI deadlines, keeping track of every due date is important for smooth business operations.
Explore our complete guide on Compliance Calendar FY2026-27 to stay updated with all major statutory and regulatory compliances in one place.
Suggested Reads:
GST compliance calendar FY 2026-27
PF and ESI compliance calendar FY 2026-27
LLP Compliance Calender FY 2025-26
TDS and TCS compliance calendar FY 2026-27
Company compliance calendar FY 2026-27
Frequently Asked Questions
1. If my LLP had no business transactions during the year, do I still need to file compliance forms?
Yes. Even if your LLP had no turnover, Form 11 and Form 8 are still mandatory. Many partners assume inactive LLPs can skip filings, but the law does not provide that relaxation under the LLP compliance calendar.
2. My LLP was incorporated in February 2027. Do I still need to file Form 11 in May 2027?
Yes. Newly incorporated LLPs generally need to file Form 11 in the immediately following filing cycle, unless a specific exemption applies. Many first-time founders miss this because the incorporation date feels too close to year-end.
3. Can an LLP with zero turnover still be charged late filing fees?
Absolutely. MCA charges ₹100 per day per form for delayed filing of Form 8 and Form 11, and there is no upper cap. Even a dormant LLP can accumulate a surprisingly large compliance cost.
4. How do I know whether my LLP needs a tax audit this year?
Tax audit depends mainly on turnover, receipts, and tax provisions applicable to your LLP. It’s worth checking early because the audit due date affects your income tax return timeline under the LLP compliance calendar.
5. We changed a partner’s address but not the partner. Does anything need to be filed?
Yes. A change in a partner’s name, address, or designation can trigger Form 4 filing. Many LLPs only think about partner admission or resignation, but even profile changes can create compliance exposure.
6. My LLP agreement was amended internally. Is board approval enough?
No. Internal approval alone is not enough. If there is any change in profit-sharing ratio, partner rights, or contribution, the revised agreement usually needs to be filed through Form 3 within the prescribed time.
7. What does Ebizfiling usually see as the most commonly missed LLP filing?
One of the most commonly missed filings, according to Ebizfiling, is Form 8. Many LLPs remember the annual return but overlook the statement of account and solvency until additional fees start piling up.
8. Why does Ebizfiling recommend tracking the LLP compliance calendar from April itself?
Because LLP compliance doesn’t start at year-end. Maintaining books, partner contribution records, and identifying audit applicability from April makes the LLP compliance calendar much easier and avoids rushed filings later in the year.
9. If my LLP has overdue payments to MSME vendors, is there any separate filing?
Yes. If payments to MSME suppliers remain unpaid for more than 45 days, MSME-1 may become applicable. This filing is often missed because businesses focus only on annual ROC filings and ignore vendor-ageing reports.
10. What is the practical way to avoid last-minute LLP filing mistakes every year?
Keep books updated every month, reconcile partner capital regularly, and review pending changes in partners or the LLP agreement every quarter. A simple internal checklist aligned with the LLP compliance calendar usually prevents most filing issues.
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