Annual LLP compliance calendar: Form 11, Form 8, DIR-3 KYC, ITR-5, audit thresholds, GST, TDS and penalties — everything an LLP must do in 2025 to stay in good standing.
LLPs enjoy one of the lowest compliance loads among Indian corporate structures — but 'low' doesn't mean 'none'. Missing a single ROC filing triggers a ₹100/day penalty with no upper cap, and chronic non-filing can lead to the LLP being struck off and designated partners disqualified. This guide is the complete 2025 LLP compliance calendar — every form, every due date, every penalty and every reconciliation you need to know. Taxpex handles LLP registration and annual compliance end-to-end if you'd rather have a CA do the filing.
| Due date | Compliance | Form / Return |
|---|---|---|
| 15 Apr | Q4 TDS payment (Jan–Mar) — if TDS deductor | Challan 281 |
| 31 May | LLP Annual Return | Form 11 |
| 31 May | Q4 TDS return (Jan–Mar) | 24Q / 26Q |
| 15 Jun | Q1 advance tax | Challan 280 |
| 31 Jul | ITR-5 (non-audit LLP) | Income Tax Return |
| 31 Jul | Q1 TDS return (Apr–Jun) | 24Q / 26Q |
| 15 Sep | Q2 advance tax | Challan 280 |
| 30 Sep | DIR-3 KYC for every designated partner | DIR-3 KYC |
| 30 Sep | Tax audit report (if applicable) | Form 3CA/3CB-3CD |
| 31 Oct | ITR-5 (audited LLP) | Income Tax Return |
| 31 Oct | LLP Statement of Account & Solvency | Form 8 |
| 31 Oct | Q2 TDS return (Jul–Sep) | 24Q / 26Q |
| 15 Dec | Q3 advance tax | Challan 280 |
| 31 Jan | Q3 TDS return (Oct–Dec) | 24Q / 26Q |
| 15 Mar | Q4 advance tax | Challan 280 |
Form 11 captures snapshot details of the LLP as of 31 March: name, registered office, partners and designated partners, capital contribution and any changes during the year. Due by 30 May every year (60 days from year-end).
Form 8 is the LLP's financial declaration — a one-page Statement of Solvency + the Statement of Income & Expenditure + Statement of Assets & Liabilities. Due by 30 October every year (within 30 days of expiry of 6 months from year-end).
Form 8 + Form 11 non-filing for 3 consecutive years allows the Registrar to strike off the LLP under Section 75. Designated partners become disqualified for 5 years.
LLPs are required to get their accounts audited by a Chartered Accountant only if:
Below these thresholds, the LLP can self-certify Form 8 without a statutory audit. Tax audit under Section 44AB applies separately if turnover crosses ₹1 crore (or ₹10 crore for fully digital businesses).
LLPs file ITR-5 every year. Due dates: 31 July for non-audit LLPs, 31 October for audited LLPs (or those subject to transfer pricing). Tax rate: 30% + 4% cess (flat). Alternate Minimum Tax (AMT) at 18.5% may apply if total income exceeds ₹20 lakh and the LLP claims certain deductions.
If the LLP's tax liability exceeds ₹10,000 in a year, advance tax must be paid in 4 instalments — 15% by 15 June, 45% cumulative by 15 September, 75% by 15 December and 100% by 15 March. Interest under Section 234B / 234C applies for shortfall.
Required if turnover crosses ₹1 crore (₹10 crore if cash transactions are < 5% of total receipts and payments). Tax audit report (Form 3CA/3CB + 3CD) is due by 30 September. Late filing attracts a penalty of 0.5% of turnover or ₹1.5 lakh, whichever is lower.
Every designated partner with an active DPIN must file DIR-3 KYC every year by 30 September. The first-time KYC is filed as the longer Form DIR-3 KYC; subsequent annual updates can be done as the shorter DIR-3 KYC Web (no form upload, just OTP verification).
| Event | Form | Time limit |
|---|---|---|
| Change in partner / designated partner | Form 4 | 30 days |
| Change in registered office (same state) | Form 15 | 30 days |
| Change in registered office (different state) | Form 15 + advertisement | 30 days |
| Change in LLP Agreement | Form 3 | 30 days |
| Change in LLP name | Form 5 | 30 days |
| Conversion to Pvt Ltd | URC-1 + SPICe+ | Before objects change |
| Strike off / dissolution | Form 24 | Anytime |
LLPs are required to deduct TDS on salaries, rent, contractor payments, professional fees and other specified payments. Deducted TDS must be deposited by the 7th of the next month, and quarterly TDS returns (24Q / 26Q) filed by the 31st of the month following the quarter. Late deposit attracts 1.5% interest per month; late filing attracts ₹200/day late fee.
| LLP profile | Approx. compliance cost / year |
|---|---|
| Dormant LLP (no operations) | ₹8,000 – ₹15,000 |
| Active LLP (no audit, no GST) | ₹15,000 – ₹25,000 |
| Active LLP with GST | ₹25,000 – ₹45,000 |
| LLP with audit + GST + TDS | ₹50,000 – ₹85,000 |
| Non-compliance | Penalty |
|---|---|
| Late Form 8 / Form 11 | ₹100/day per form, no cap |
| Late LLP Agreement (Form 3) | ₹100/day, no cap |
| Late DIR-3 KYC | ₹5,000 per partner per year |
| Late ITR-5 | ₹5,000 (₹1,000 if income < ₹5L) |
| Tax audit non-filing | 0.5% of turnover or ₹1.5L |
| Late TDS return | ₹200/day |
| Non-payment of TDS | 1.5% interest per month |
| Strike-off after 3 yr non-filing | Disqualification of designated partners |
Yes. Form 11 and Form 8 are mandatory every year regardless of activity. Dormant LLPs file 'NIL' Form 8 but the filing is still required.
Yes — but the CA must be different from the LLP's statutory auditor if audit applies. Practising CA / CS in good standing is acceptable.
Late fee of ₹100/day per form starts the day after the due date and accumulates without cap. There is NO compounding scheme like for companies — the only solution is to file as soon as possible.
No. LLPs are NOT required to hold AGMs or board meetings. Partners govern themselves through the LLP Agreement — meeting frequency, if any, is entirely customisable.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 5 June 2026 · Updated on 5 June 2026.
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