LLP Form 8 Due Date FY 2025-26: Late Fee, Certification, Penalty
LLP Form 8 (Statement of Account and Solvency) for financial year 2025-26 must be filed with the Registrar by 30 October 2026. The due date is 30 days from the end of the first six months of the next financial year (30 September). Filing late attracts an additional fee that rises with the delay, and continued non-filing can lead to a penalty on the LLP and its designated partners.
What is the due date for LLP Form 8 for FY 2025-26?
Form 8 is filed under section 34(2) and 34(3) of the Limited Liability Partnership Act, 2008, read with Rule 24 of the LLP Rules, 2009. The MCA instruction kit fixes the due date as 30 days after 30 September.
| Annual LLP filing | Covers | Due date for FY 2025-26 |
|---|---|---|
| Form 11 (Annual Return) | Partners, contribution, designated partners | 30 May 2026 |
| Form 8 (Statement of Account and Solvency) | Solvency declaration and accounts | 30 October 2026 |
If Form 11 for FY 2025-26 has not been filed yet, it is already late and should be cleared alongside Form 8.
What does Form 8 contain?
The form has two main parts:
- Part A – Statement of Solvency: a declaration by the designated partners on the LLP's solvency, made through mandatory check boxes in the webform.
- Part B – Statement of Account: the LLP's financial figures for the year, entered in rupees, including contribution and turnover.
Form 8 is also used for filing particulars of charges, through a separate option in the same webform.
Who has to certify LLP Form 8?
Under the MCA instruction kit:
| LLP situation | Who certifies the form |
|---|---|
| Turnover exceeds ₹40 lakh or partners' obligation of contribution exceeds ₹25 lakh | The auditor of the LLP |
| All other LLPs | The designated partner (authorised representative for a foreign LLP) |
In addition, the form is certified by a chartered accountant, cost accountant or company secretary in whole-time practice. The LLP's books for the year should therefore be finalised, and audited where required, well before 30 October.
What is the normal filing fee?
The filing fee depends on the LLP's contribution:
| Contribution | Normal fee |
|---|---|
| Up to ₹1 lakh | ₹50 |
| More than ₹1 lakh up to ₹5 lakh | ₹100 |
| More than ₹5 lakh up to ₹10 lakh | ₹150 |
| More than ₹10 lakh up to ₹25 lakh | ₹200 |
| More than ₹25 lakh up to ₹1 crore | ₹400 |
| More than ₹1 crore | ₹600 |
A foreign LLP pays ₹1,000 per document.
How is the late fee for LLP Form 8 calculated?
The additional fee is a multiple of the normal fee. Small LLPs pay lower multiples:
| Delay after due date | Small LLP | Other LLPs |
|---|---|---|
| Up to 15 days | 1 times | 1 times |
| 16 to 30 days | 2 times | 4 times |
| 31 to 60 days | 4 times | 8 times |
| 61 to 90 days | 6 times | 12 times |
| 91 to 180 days | 10 times | 20 times |
| 181 to 360 days | 15 times | 30 times |
| Beyond 360 days | 15 times plus ₹10 per day | 30 times plus ₹20 per day |
For example, an LLP that is not a small LLP, with contribution of ₹10 lakh (normal fee ₹150), filing 45 days late would pay an additional fee of 8 × ₹150 = ₹1,200 over the normal fee.
Which LLPs count as a small LLP?
Under section 2(1)(ta) of the LLP Act, inserted by the LLP (Amendment) Act, 2021, a small LLP is one whose:
- contribution does not exceed ₹25 lakh, and
- turnover, as per the Statement of Account and Solvency for the immediately preceding financial year, does not exceed ₹40 lakh.
The Act allows the Central Government to prescribe higher limits (up to ₹5 crore of contribution and ₹50 crore of turnover), so check the limits in force under the LLP Rules for the year of filing.
What is the penalty for not filing Form 8?
Apart from the additional fee, section 34(5) of the LLP Act provides a penalty for failing to file the Statement of Account and Solvency:
| Person | Penalty | Maximum |
|---|---|---|
| The LLP | ₹100 for each day of continuing default | ₹1 lakh |
| Each designated partner | ₹100 for each day of continuing default | ₹50,000 |
A practical checklist before 30 October 2026
- Finalise the books for FY 2025-26 and complete the audit where the limits above are crossed.
- Confirm contribution figures match the LLP agreement and Form 11.
- Check that the designated partners' DSCs are valid and associated with the LLP on the MCA V3 portal.
- Get the form certified by the practising professional and, where needed, the auditor.
- Pay the fee promptly after the SRN is generated. The instruction kit cancels an SRN that is not paid within the stated time, so save the challan.
The annual filing process for LLPs and companies is covered on our ROC and annual compliance page. For a comparison of LLP and partnership compliance, see LLP or partnership firm.
The information in this article reflects the law as on the date of publication and is for general guidance only.
Sources: https://www.mca.gov.in/content/dam/mca-aem-forms/instructionkits/Instruction%20Kit_LLP%20Form%20No.%208.pdf · https://www.mca.gov.in/content/dam/mca/pdf/llpAct2021_19082021.pdf
Frequently asked questions
Can a filed LLP Form 8 be corrected later?
Form 8 is processed in straight-through (STP) mode and taken on record electronically, and the MCA instruction kit states there is no provision for resubmission. Check every figure before signing.
Is LLP Form 8 required if the LLP had no business during the year?
Yes. Section 34 of the LLP Act requires every LLP to file its Statement of Account and Solvency each year, whether or not it carried on business.
Is LLP Form 8 different from LLP Form 11?
Yes. Form 11 is the annual return with partner and contribution details, due by 30 May. Form 8 is the Statement of Account and Solvency, due by 30 October.
Who signs LLP Form 8?
A designated partner signs it with a digital signature. A practising chartered accountant, cost accountant or company secretary certifies it, and the auditor certifies it where the turnover or contribution limits are crossed.