LLP Form 11, the annual return mandated under the LLP Act, 2008, must be filed by all Limited Liability Partnerships (LLPs) for FY 2024-25, irrespective of turnover or business activity. The deadline is 30th May 2025, with late filings attracting a penalty of ₹100 per day without any cap. Form 11 includes details such as partner information, capital contributions, structural changes, and compliance declarations. Common issues include outdated partner data, unregistered DSCs, and mismatches with Form 4. Filing on the MCA V3 portal is smoother during non-peak hours, but errors in pre-scrutiny due to incomplete updates can cause delays. Despite portal improvements, careful preparation is essential to avoid penalties. LLPs with no turnover or business activity are still required to file, and Form 11 cannot be revised once submitted. Missing filings can lead to significant penalties, making timely and accurate submission crucial.
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Who Has to File Form 11?
Every LLP registered under the LLP Act, 2008 is mandatorily required to file Form 11, regardless of whether it carried out any business during the year or not. I have had clients assume that “no activity” means “no filing” — unfortunately, the MCA does not see it that way.
Due Date for FY 2024-25
The due date to file Form 11 for the financial year ending 31st March 2025 is 30th May 2025. There is no extension announced so far — and as we all know, MCA has made it clear in the past that late filings will attract ₹100 per day of delay without any cap.
What Does Form 11 Contain?
- Details of all Partners and Designated Partners
- Capital Contribution
- Changes in the LLP structure (if any) during the year
- Any penalties or compounding details
- Declaration on compliance with applicable laws
In practice, I’ve seen many LLPs forget to update Form 4 when partner changes occur — this mismatch leads to rejection of Form 11 during pre-scrutiny. Always crosscheck before signing.
Filing Process on MCA V3 (Tips from Experience)
The MCA V3 portal has improved, but not perfectly. Here is what has helped me:
- Try filing before 11 AM — the portal tends to lag less.
- Ensure DPINs and PANs are updated in the partner profiles.
- A Designated Partner must digitally sign the form and make sure DSC of designated partner is registered on V3 portal.
Penalty for Late Filing
The late fee is a steep ₹100 per day, and there’s no upper limit. In one case, an LLP that missed two years of filings had to pay over ₹70,000 just to regularize Form 11 and Form 8. It’s not worth postponing.
Common Questions I Get
- Do LLPs with no turnover still have to file Form 11?
✅ Yes. Even if there was no business, the return must be filed. - Can we file without Form 8 being submitted?
✅ Yes. Form 11 is filed before Form 8. - Can Form 11 be revised after filing?
❌ No. Once filed, there’s no provision to revise Form 11. So double-check before submission.
Final Thoughts
Form 11 is simple — but deceptively so. A missed detail, outdated partner info, or a wrong DSC can lead to rejections or penalties. As a practicing CA, I recommend every LLP — active or inactive — file it on time and correctly. It’s a short form, but skipping it can have long consequences.
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