Entity status
Is the LLP active, under strike-off, newly incorporated, converted or carrying overdue filings?
Universal versus conditionalSeparates filings every LLP generally makes from tax, GST, FEMA and sector triggers.
Current MCA anchorsUses 30 May for Form 11 and 30 October for Form 8 for a 31 March year-end.
Evidence-led calendarEach date is paired with an owner, trigger, records and status.
For an LLP with a 31 March year-end, the two core MCA dates are ordinarily 30 May for Form 11 and 30 October for Form 8. Audit under the LLP Rules is generally triggered if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Income-tax, GST, TDS, FEMA and sector filings depend on separate facts. Build the calendar from the LLP agreement, financials, registrations, transactions and partner changes; recheck official extensions before every filing.
An LLP has more than one compliance clock
The LLP Act clock follows the financial year and legal events. Tax and GST clocks follow their own statutes, registrations and transaction patterns.
Sections 34 and 35 of the LLP Act require books, a Statement of Account and Solvency, and an annual return. These obligations do not disappear because turnover is nil. Separate obligations arise from income tax, GST, TDS, payroll, foreign investment, regulated activities and the LLP agreement.
Calendar boundary: dates below assume a financial year ending 31 March and no official extension. Portal advisories, statutory notifications and fact-specific due dates should be checked before filing.
Run six checks at the start of the year
Turnover and contribution
Test LLP audit, certification, tax audit, GST and other thresholds separately.
Payments and deductions
Map advance tax, TDS/TCS, partner remuneration, non-resident payments and tax reports.
GST, labour and sector
Return frequency depends on registrations, employees, activity, state and scheme choices.
Foreign links
Identify non-resident contribution, transfers, FLA, overseas investment and transfer pricing.
Changes during the year
Partners, agreement, contribution, business, name and office can trigger short filing periods.
Put each obligation into the right lane
Core LLP dates in 2026
30 May 2026
Form 11 annual return. Section 35 requires filing within 60 days of financial-year closure. Reconcile partners, contribution, business classification and related details before submission.
15 July 2026
FLA return, if applicable. RBI’s FAQ updated 1 July 2026 applies to covered Indian resident entities with outstanding FDI and/or ODI. File through FLAIR using audited or unaudited figures and revise later where required.
30 September 2026
Tax audit report in ordinary audit cases, where applicable. The Income Tax portal states the report is due one month before the relevant return. Recheck the assessment-year notification and special cases.
30 October 2026
Form 8 Statement of Account and Solvency. Prepare accounts within six months after year-end and file the prescribed statement within the following 30-day period.
31 October 2026
ITR-5 in ordinary audit cases, generally. Non-audit and transfer-pricing cases use different due dates. Confirm AY 2026–27 under the current Income Tax portal and any extension.
30 November 2026
Transfer-pricing return cases, generally. International or specified domestic transactions may also require Form 3CEB one month before the applicable return date.
31 December 2026
GSTR-9/9C for FY 2025–26, if applicable. GST annual-return exemptions, thresholds and reconciliation requirements must be checked for the year.
Non-audit ITR date: do not copy an old July date automatically. The AY 2026–27 filing calendar is affected by the tax-law transition and annual notifications; verify the live Income Tax portal before publishing or filing.
Monthly and quarterly dates are not universal LLP dates
Advance tax
Where estimated liability triggers advance tax, instalment checkpoints ordinarily fall on 15 June, 15 September, 15 December and 15 March.
TDS returns
Forms 24Q, 26Q or 27Q depend on the payment. Quarter-end returns and certificates need a separate calendar based on current tax rules.
GSTR-1 and GSTR-3B
Monthly or QRMP frequency, state-based due dates and payment forms depend on eligibility and election. Do not use one quarterly date for all LLPs.
FEMA and transfer pricing
Capital contribution, transfer, FLA, overseas investment and associated-enterprise transactions each use separate rules and reports.
Payroll and labour
PF, ESI, professional tax, labour welfare and state registrations depend on headcount, wages, location and establishment coverage.
Activity licences
Food, financial, professional, import-export, pollution and local licences carry their own renewal and return dates.
Event-based MCA filings
Form 3
File the initial LLP agreement and changes in the agreement within the prescribed period, generally 30 days from incorporation or change. Align contribution and profit share with accounts and stamp duty.
Form 4
Appointment, cessation or change concerning a partner/designated partner generally requires notice within 30 days. Obtain consent and update the agreement where needed.
Form 15
Change of registered office uses the prescribed form and supporting approvals. Extra steps apply when jurisdiction changes.
Name or object change
Use the current MCA service and approval sequence; update agreement, tax, bank, licence and contract records after approval.
Contribution or control change
Update the agreement and filings; foreign investment, valuation, tax or beneficial ownership can create additional work.
A missed date usually begins as a missing record
Additional fee is not the whole risk. Delay can produce additional filing fees, statutory penalties, tax interest, inability to complete later filings, partner exposure and inaccurate public records. Calculate consequences from the current provision and portal, not an old flat-rate example.
Run the calendar throughout the year
April: close books and refresh applicability
Reconcile banks, partners, contribution, tax registrations, foreign links and events; assign every obligation.
May: complete Form 11
Validate partner and contribution data against Form 3/4 filings and submit before 30 May.
June–July: tax estimates and FLA
Pay applicable advance tax, run audit tests and file FLA by 15 July where the RBI scope applies.
August–September: finish audit and tax reports
Close evidence gaps early enough for LLP audit, tax audit and transfer-pricing reports where applicable.
October–November: Form 8 and ITR
File Form 8 by 30 October and the applicable ITR-5/tax reports by their confirmed AY 2026–27 dates.
December–March: reconcile and reset
Complete applicable GST annual work, advance-tax true-ups, partner decisions and next-year calendar design.
Common LLP calendar mistakes
Using 30 September for Form 8That is the accounts-preparation checkpoint; the ordinary filing date is 30 October for a 31 March year-end.
Applying one audit thresholdLLP audit and income-tax audit are separate tests.
Calling every LLP quarterlyQuarterly work arises only from tax, GST, payroll or other triggers.
Ignoring nil-turnover filingsAn inactive LLP remains registered until lawfully closed.
Using Form 4A without checkingUse the current MCA form set and event description; legacy form references may be obsolete.
Assuming ₹100 per dayCurrent additional-fee slabs and penalties need form-specific calculation.
Missing linked changesA partner change may also require agreement, contribution, bank, tax and licence updates.
Relying on reminders aloneA reminder without reconciled data and assigned review time still produces late filing.
When this calendar needs expansion
Extend it for LLPs with foreign investment, overseas investment, international transactions, GST registration, employees, regulated professional work, sector licences, multiple states, conversion or strike-off plans. Newly incorporated LLPs should confirm their first financial-year treatment. Any overdue LLP needs a separate status and remediation review before relying on the forward calendar.
Turn filing dates into an owned compliance system
Review the LLP agreement, partner record, books, audit tests, tax registrations, foreign links, overdue forms and portal status, then build a calendar with evidence and review checkpoints.
Request an LLP compliance reviewFrequently asked questions
When is Form 11 due for an LLP for FY 2025–26?
Section 35 requires the annual return within 60 days of financial-year closure. For an LLP following the 31 March year-end, Form 11 for FY 2025–26 is ordinarily due on 30 May 2026, subject to any official extension or portal-specific direction.
When is LLP Form 8 due for FY 2025–26?
The Statement of Account and Solvency is generally filed within 30 days after the end of six months from the financial-year close. For a 31 March year-end, Form 8 for FY 2025–26 is ordinarily due on 30 October 2026, subject to official extension.
When is audit mandatory under the LLP Rules?
Under the current LLP Rules framework, an LLP is generally exempt from audit only where turnover does not exceed ₹40 lakh and contribution does not exceed ₹25 lakh. If either limit is exceeded, test the audit requirement and current certification rules with a practising chartered accountant.
Must a dormant or nil-turnover LLP file Form 8 and Form 11?
Generally yes. Incorporation creates recurring LLP Act filing obligations even where business is inactive or turnover is nil, until the LLP is lawfully struck off or dissolved. Nil activity does not by itself close the entity.
Is GST registration compulsory for every LLP?
No. GST registration and return frequency depend on turnover, state, supply type, compulsory-registration provisions and any scheme or option used. Entity form alone does not decide GST applicability.
Does every LLP have quarterly compliance?
No. Form 8 and Form 11 are annual. Quarterly or monthly tasks arise only where tax, GST, TDS, payroll, sector, foreign-investment or other triggers apply.
Can an overdue LLP form be filed by paying a flat ₹100 per day?
Do not assume a universal flat amount. MCA additional fees and statutory penalties depend on the form, delay period, LLP category, governing provision and any active circular or scheme. Check the live portal and current LLP Rules before calculating exposure.
Primary sources to recheck
- India Code: Limited Liability Partnership Act, 2008 — entity, accounts, annual return, designated-partner and penalty framework.
- India Code: Limited Liability Partnership Rules, 2009 — forms, audit exemption and filing rules; select the current consolidated rule material.
- Ministry of Corporate Affairs portal — current LLP webforms, fee calculation, help material, advisories and filing status.
- Income Tax Department: Partnership Firm / LLP for AY 2026–27 — ITR-5 and current tax-report guidance.
- RBI: FLA FAQs updated 1 July 2026 — scope, 15 July date and provisional-figure process.
- GST portal — current return services and taxpayer guidance.
