LLP Annual Compliance
Every LLP must file two annual forms with MCA and income tax return regardless of business activity.
Form 11 -- Annual Return
- What: Partner details, contribution, business activities
- Due date: May 30 every year
- Late fee: Rs.100 per day
Form 8 -- Statement of Accounts
- What: Balance sheet, P&L, solvency declaration
- Due date: October 30 every year
- CA certified if turnover above Rs.40 lakh
- Late fee: Rs.100 per day
ITR Filing for LLP
- Form: ITR-5
- Due date: July 31 (no audit) or September 30 (audit required)
- Audit required if turnover above Rs.40 lakh or contribution above Rs.25 lakh
Penalty for Non-Compliance
Rs.100 per day late fee with no upper limit. LLP struck off if non-compliant for 2+ years.
MyCamate handles complete LLP annual compliance -- Form 8, Form 11 and ITR