Hi Readers!

As we all know that it is the month of April and Annual filling of LLP begins with this month. So, let’s discuss this interesting topic.

Like Companies LLP also need to do Annual Filling i.e. filling of certain documents to the Registrar annually, which is divided into two parts. First is filing of “Statement of Accounts” and second is the filing of “Annual Return”.

Annual Filing of LLP

PART – I Filing of Statement of Accounts

Sub-Section 3 of Section 34 deals with filing of Statement of Accounts & Solvency which has to be filed every year. As per Sub-Rule 5 of Rule 24, it is to be filed within 30 days from the closure of Financial Year.

e.g. our Financial Year closes on 31st March 2018 so, we need to file it on or before 31st April 2018 (hurry & start preparing for it!).

Form to be filed:- FORM 8

Statutory Fee payable for filing Form 8 shall be as follows:

AMOUNT OF TOTAL CONTRIBUTION IN LLP FEE PAYABLE
LLP having Contribution up to Rs. 1 Lakh Rs. 50/-
LLP having Contribution more than Rs. 1 Lakh up to Rs. 5 Lakhs Rs. 100/-
LLP having Contribution more than Rs. 5 Lakhs up to Rs. 10 Lakhs Rs. 150/-
LLP having Contribution more than Rs. 10 Lakhs Rs. 200/-

Note: Statement of Accounts & Solvency shall be signed by Designated Partners of the LLP.

PART – II Filing of Annual Return

Section 35 read with Rule 25 talks about the filing of Annual Return, which shall be filed by every LLP within 60 days from the date of closure of Financial Year.

e.g. our Financial Year closes on 31st March 2018 so, we need to file it on or before 31st May 2018

Form to be filed:- FORM 11

The fee of Form 11 shall be similar to Form 8 as given in Table above.

Note: Form shall be certified by Company Secretary in Whole Time Practice that he has verified the contents and particulars including from Books & Records of LLP & Found it to be correct.

To do complete Annual Filling we have to comply with both the parts and within time to save any additional fee or penalty. Let’s complete it on time!

{The author is a Company Secretary in Practice & can be reached at (M) 9811888288 (E) mail@csdeepikashukla.com}

Author Bio

Qualification: CS
Company: Deepika Shukla & Co. (Company Secretaries)
Location: New Delhi, New Delhi, IN
Member Since: 18 Jan 2018 | Total Posts: 13
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6 responses to “All about Annual Filing of Limited Liability Partnership (L.L.P.)”

  1. KIRTI J. SHAH says:

    Kindly clarify if any amendments is there or due date is 30.10.2018 and 30.05.2018 as commented as above.

    • csdeepikashukla says:

      Dear all,
      I received lots of queries and suggestions in connection to this post. The article contains some wrong information which was posted without cross check.
      I want to rectify error in the article & substitute below paragraph:
      “Sub-Section 3 of Section 34 deals with filing of Statement of Accounts & Solvency which has to be filed every year. As per Sub-Rule 5 of Rule 24, it is to be filed within 30 days from the closure of Financial Year.
      e.g. our Financial Year closes on 31st March, 2018 so, we need to file it on or before 30th April, 2018 (Hurry & Start preparing for it!).”
      From paragraph stated as under:
      “Sub-Section 3 of Section 34 deals with filing of Statement of Accounts & Solvency which has to be filed every year. As per Sub-Rule 5 of Rule 24, it is to be filed within 30 days from the end of 6 months of Financial Year to which the Statement of Account & Solvency relates.
      e.g. our Financial Year closes on 31st March, 2018 so, we need to file it on or before 31st October, 2018.”
      I deeply apologise for the error shared due to some unintentional reasons.
      Regards,
      CS Deepika Shukla

  2. Aditi Somani says:

    As per Sub-Section 3 of Section 34 Statement of accounts has to be filed within 6 months of closure of Financial Year

  3. RAKESH K MILWANI says:

    Sir,
    Statement of Accounts & Solvency has to be filed within thirty days of end of six months from the financial year. Thus if financial year is ending on March 31, 2018, Statement of Accounts & Solvency has to be filed on or before October 30, 2018, and not by April 30, 2018

    Further Annual Return has to be filed by May 30, 2018, and not May 31, 2018

  4. Narender says:

    As far as I know, Form 8 needs to be filed within 30 days after 6 months of closure of financial year i.e. 30th October.

    Please recheck.

  5. CA PRASHANT PANDEY says:

    As per MCA Last date of filling of LLP Form 8 to be filed with the Registrar of LLPs on or before 30th October every year

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