LLP Form 8 due dates
LLP Form 8 (statement of accounts)
Form 8 is an LLP's statement of account and solvency: the accounts for the year, together with a declaration by the designated partners that the LLP can pay its debts. It is filed five months after Form 11 and covers the same year.
- How often
- Annual
- Who it applies to
- LLP
Upcoming due dates
- LLP Form 8 — FY2025-26Fri, 30 October 2026
- LLP Form 8 — FY2026-27Sat, 30 October 2027
Recent deadlines
- LLP Form 8 — FY2024-25Thu, 30 October 2025
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file LLP Form 8
Every LLP on the register, including a dormant one. An audit is required where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh; below both thresholds the accounts are filed unaudited.
What the form asks for
- Statement of solvency, signed by the designated partners
- Statement of accounts — assets, liabilities, income and expenditure for the year
- Disclosure of amounts outstanding to micro and small enterprises under the MSMED Act
- Particulars of the auditor, where an audit applies
If you miss the LLP Form 8 deadline
Late fee
₹100 per day of delay, uncapped.
Interest
Not applicable — a per-day additional fee, not interest.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How LLP Form 8 fits with your other filings
Form 8 and Form 11 together are an LLP's full annual filing. Form 11 is due 30 May and Form 8 on 30 October, so an LLP that treats its compliance as a single year-end exercise has already missed one of them by the time it starts.
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Start freeLLP Form 8 — common questions
What is the due date for LLP Form 8?
30 October — within 30 days of the end of six months from the close of the financial year.
Does an LLP need its accounts audited before filing Form 8?
Only where turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. An LLP below both thresholds files unaudited accounts.
What is the penalty for late filing of Form 8?
₹100 per day of delay, with no upper limit, until the form is filed.