LLP Compliance Calendar for FY 2025-26

LLP Compliance Calendar for FY 2025-26. Limited Liability Partnership (LLP) is often the preferred choice for first-time founders, especially in the service sector, where external funding is not required. Unlike private limited companies, which rely on equity funding, an LLP offers a simpler structure with fewer compliance requirements and lower operational costs. Governed by the LLP Act, 2008, it provides limited liability protection while ensuring ease of operation with minimal regulatory burdens.
Regardless of business activity, ROC Annual Filing is mandatory for all LLPs. Form 11 (Annual Return) and Form 8 (Statement of Accounts & Solvency) must be filed yearly to maintain compliance and keep financial details updated with the Registrar of Companies (ROC) and Income tax filing depends on turnover and audit requirements—non-audited LLPs must file ITR-5 by July 31st, while audited LLPs have until September 30th to comply. DIR-3 KYC is essential for partners with DINs, ensuring active status and avoiding penalties.
First Financial Year Compliance for Newly Incorporated LLPs
For LLPs incorporated on or after October 1st of a financial year, the first financial year can extend up to 18 months, allowing the LLP to close its accounts on either the immediate 31st March or the next 31st March. This flexibility enables newly incorporated LLPs to optimize their compliance filings and financial reporting with minimal cost.
In such cases, the LLP must file Form 11 (Annual Return) and Form 8 (Statement of Accounts & Solvency) for the extended financial period in the subsequent compliance cycle. This provision helps ease the initial compliance burden, giving LLPs additional time for financial structuring and operational setup.
LLP Compliance Calendar FY 2025-26

S. No.

Form/Compliance

Description

Applicable Period

Due Date

Penalties for Non-Compliance

Frequency

Form 11 (Annual Return Filing)

All LLPs registered in India must file Form 11, which is an annual return providing details about the LLP's business activities, partner contributions, and any changes in management. This filing is mandatory even if there has been no business activity during the year.

FY 2024-25

30-May-25

Rs.100 per day until compliance is completed.

Annually

DIR-3 KYC (Designated Partners KYC)/ LLP Partners KYC

Every individual who holds a Designated Partner  Identification Number (DPIN) as of March 31, 2024, and whose DIN status is 'Approved', must complete DIR-3 KYC. Directors must submit KYC details, including their Aadhaar, PAN, and email verification.

FY 2024-25

30-Sep-25

Penalty of Rs.5,000 for non-compliance, and DPIN may be deactivated until the KYC is completed.

Annually

ITR-5 (Income Tax Filing – Non-Audited LLPs)

LLPs that do not require an audit must file their Income Tax Returns using ITR-5 by the deadline. LLPs with total turnover below Rs.40 lakhs or capital contribution below Rs.25 lakhs do not need an audit.

FY 2024-25

31-Jul-25

Interest on due tax, late filing fees of up to Rs.10,000, and potential scrutiny by the Income Tax Department.

Annually

ITR-5 (Income Tax Filing – Audited LLPs)

LLPs that require a mandatory statutory audit (i.e., those with a turnover exceeding Rs.40 lakhs or contribution exceeding Rs.25 lakhs) must file their income tax returns by September 30th after getting their accounts audited by a Chartered Accountant (CA).

FY 2024-25

30-Sep-25

Interest on due tax, penalties for non-filing, and legal consequences.

Annually

Form 8 (Statement of Accounts & Solvency)

Form 8 is a mandatory LLP compliance requirement that includes details about the LLP’s profit and loss statement, balance sheet, and financial status. If the LLP’s turnover exceeds Rs.40 lakhs or capital contribution exceeds Rs.25 lakhs, the accounts must be audited by a CA before filing.

FY 2024-25

30-Oct-25

Rs.100 per day until compliance is completed.

Annually

Complying with LLP annual Compliance requirements is mandatory for maintaining legal compliance and avoiding penalties by MCA, DPIN deactivation for partners, and regulatory issues. LLPs must take a proactive approach by tracking deadlines, keeping accurate financial records, and ensuring timely submissions to prevent unnecessary costs and disruptions.
With Compliance Calendar LLP, businesses can experience hassle-free LLP compliance services, ensuring smooth and timely filings. One of the biggest advantages of an LLP structure is that there is no requirement to appoint a statutory auditor if the turnover is below Rs.40 lakhs and capital contribution is under Rs.25 lakhs. 
Learn more about: What is the Benefits of LLP Registration

Limited Liability Partnership (LLP) is often the preferred choice for first-time founders, especially in the service sector, where external funding is not required. Unlike private limited companies, which rely on equity funding, an LLP offers a simpler structure with fewer compliance requirements and lower operational costs. Governed by the LLP Act, 2008, it provides limited liability protection while ensuring ease of operation with minimal regulatory burdens.

Regardless of business activity, ROC Annual Filing is mandatory for all LLPs. Form 11 (Annual Return) and Form 8 (Statement of Accounts & Solvency) must be filed yearly to maintain compliance and keep financial details updated with the Registrar of Companies (ROC) and Income tax filing depends on turnover and audit requirements—non-audited LLPs must file ITR-5 by July 31st, while audited LLPs have until September 30th to comply. DIR-3 KYC is essential for partners with DINs, ensuring active status and avoiding penalties.

First Financial Year Compliance for Newly Incorporated LLPs

For LLPs incorporated on or after October 1st of a financial year, the first financial year can extend up to 18 months, allowing the LLP to close its accounts on either the immediate 31st March or the next 31st March. This flexibility enables newly incorporated LLPs to optimize their compliance filings and financial reporting with minimal cost.

In such cases, the LLP must file Form 11 (Annual Return) and Form 8 (Statement of Accounts & Solvency) for the extended financial period in the subsequent compliance cycle. This provision helps ease the initial compliance burden, giving LLPs additional time for financial structuring and operational setup.

LLP Compliance Calendar FY 2025-26

S. No.	Form/Compliance	Description	Applicable Period	Due Date	Penalties for Non-Compliance	Frequency
1	Form 11 (Annual Return Filing)	All LLPs registered in India must file Form 11, which is an annual return providing details about the LLP's business activities, partner contributions, and any changes in management. This filing is mandatory even if there has been no business activity during the year.	FY 2024-25	30-May-25	Rs.100 per day until compliance is completed.	Annually
2	DIR-3 KYC (Designated Partners KYC)/ LLP Partners KYC	Every individual who holds a Designated Partner Identification Number (DPIN) as of March 31, 2024, and whose DIN status is 'Approved', must complete DIR-3 KYC. Directors must submit KYC details, including their Aadhaar, PAN, and email verification.	FY 2024-25	30-Sep-25	Penalty of Rs.5,000 for non-compliance, and DPIN may be deactivated until the KYC is completed.	Annually
3	ITR-5 (Income Tax Filing – Non-Audited LLPs)	LLPs that do not require an audit must file their Income Tax Returns using ITR-5 by the deadline. LLPs with total turnover below Rs.40 lakhs or capital contribution below Rs.25 lakhs do not need an audit.	FY 2024-25	31-Jul-25	Interest on due tax, late filing fees of up to Rs.10,000, and potential scrutiny by the Income Tax Department.	Annually
4	ITR-5 (Income Tax Filing – Audited LLPs)	LLPs that require a mandatory statutory audit (i.e., those with a turnover exceeding Rs.40 lakhs or contribution exceeding Rs.25 lakhs) must file their income tax returns by September 30th after getting their accounts audited by a Chartered Accountant (CA).	FY 2024-25	30-Sep-25	Interest on due tax, penalties for non-filing, and legal consequences.	Annually
5	Form 8 (Statement of Accounts & Solvency)	Form 8 is a mandatory LLP compliance requirement that includes details about the LLP’s profit and loss statement, balance sheet, and financial status. If the LLP’s turnover exceeds Rs.40 lakhs or capital contribution exceeds Rs.25 lakhs, the accounts must be audited by a CA before filing.	FY 2024-25	30-Oct-25	Rs.100 per day until compliance is completed.	Annually

With Compliance Calendar LLP, businesses can experience hassle-free LLP compliance services, ensuring smooth and timely filings. One of the biggest advantages of an LLP structure is that there is no requirement to appoint a statutory auditor if the turnover is below Rs.40 lakhs and capital contribution is under Rs.25 lakhs.

Learn more about: What is the Benefits of LLP Registration