How to File LLP Form 8: Annual Return Compliance for 2025

Many LLPs miss the Form 8 deadline each year, often confusing it with tax filing or postponing the preparation of financial statements. In reality, Form 8 is a separate and mandatory MCA filing that ensures your LLP’s financial records remain accurate and updated. Understanding what it covers and when it’s due can help you avoid penalties and compliance hassles.

Though LLPs have lighter compliance requirements than companies, missing annual filings for LLPs can still result in hefty fines and hurt your firm’s credibility. Filing Form 8 on time—along with Form 11 and your ITR—keeps your LLP compliant, transparent, and financially sound.

Here’s a simple guide to help you file LLP Form 8 correctly and on schedule.

What is LLP Form 8?

Every LLP registered in India must submit MCA Form 8 each year to report its financial position to the Registrar of LLPs. The form outlines the LLP’s assets, liabilities, and solvency status, confirming that the business can meet its obligations—regardless of its turnover.

Key Points about LLP Form 8:

• Annual Filing: Must be filed every year within 30 days from the end of the sixth month of the financial year (usually by 30th October).
• Statement of Account & Solvency: Contains the balance sheet, profit and loss statement, and solvency declaration confirming the LLP’s ability to meet its debts.
• Solvency Declaration: States whether the LLP can pay its dues in the normal course of business.
• Statutory Compliance: Filing Form 8 is mandatory under the LLP Act; non-compliance attracts penalties.
• Audit Requirement: If the LLP crosses the prescribed turnover or capital contribution limits, its accounts must be audited.

To stay fully compliant with LLP regulations this year, also read: How to File LLP Form 11: Annual Return Compliance for 2025. This guide explains how LLPs must file their annual return via Form 11, providing details of partners, contributions, and financials to remain compliant under the LLP Act, 2008.

Due Date For Filing LLP Form 8 in 2025

The due date for filing the Statement of Account & Solvency (Form 8) for 2025 is October 30th. This applies to all LLPs, whether they have started business operations or not. Filing on time is not just a legal requirement—it demonstrates that your LLP is organized, solvent, and financially transparent.

To give a clearer picture of what’s at stake if Form 8 is delayed, here’s a quick overview:

Aspect	Details	Why It Matters
Deadline	October 30, 2025	Statutory; missing it triggers late fees
Late Fees	Additional fees based on the delay period	Encourages timely filing and avoids penalties
Regulatory Risks	Notices, scrutiny, or complications for future filings	Can delay approvals and affect credibility
Legal & Financial Impact	Extra legal costs, compliance headaches	Avoidable if the filing is timely
Credibility	Maintains trust with partners, investors, and banks	Shows financial discipline and transparency

Filing on time isn’t just compliance; it’s proof that your LLP is organized, solvent, and running smoothly. That’s why it’s better to understand all the mandatory compliances for an LLP. This way, you won’t miss one and will always be ahead of the game. 

Key Details Required Before Filing Form 8 for LLP

Before you sit down to file LLP Form 8, make sure you have all the required information and documents. Think of this as your LLP’s filing toolkit—missing even one piece can stall the whole process.

Here’s what you’ll need:

Category	Details Required	Why It Matters
LLP Information	– Name of the LLP – Registered office address – LLP Identification Number (LLPIN) – Police station jurisdiction of the registered office	Basic identification details ensure MCA can locate and verify your LLP
Financial Details	– Statement of assets and liabilities (as of 31st March) – Statement of income and expenditure – Changes in contribution or capital – Turnover exceeding Rs 40 lakhs – Contribution obligation exceeding Rs 25 lakhs.	Paints a clear picture of your LLP’s financial health, forms the core of Form 8
Solvency Declaration	Confirmation that the LLP can meet its liabilities in the normal course of business	Confirms financial stability and ability to pay debts
Contingent Liabilities	Pending obligations, guarantees, or legal claims that could affect finances	Ensures transparency and regulatory compliance for unexpected liabilities
MSME Disclosure	Mandatory disclosure under the Micro, Small, and Medium Enterprises Development Act, 2006, for delayed payments	Demonstrates accountability to suppliers and adherence to MSME regulations
Attachments	– MSME disclosure statement (mandatory) – Statement of contingent liabilities (if applicable) – Optional supporting documents	Provides proof for the above details, reduces errors, and avoids penalties

Pro Tip

Don’t wait till the filing deadline to gather these papers. Last-minute scrambling almost guarantees mistakes, and mistakes bring penalties. Instead, keep your paperwork in order and file it without stress.

Step-by-Step Procedure to File LLP Form 8

While filling out the LLP Form 8 is not difficult, it does require careful clicks and accurate details. Here’s your step-by-step guide:

Step 1

Access the MCA Portal. First, you need to head over to the MCA portal. This serves as your official gateway for all Limited Liability Partnership (LLP) compliance matters.

Step 2

Now, navigate to LLP e-Filing > Form 8. Under the LLP tab, look for e-Filing. Choose Form 8 – Statement of Account & Solvency.

Step 3

Fill in Required Details

Enter:

• LLP Identification Number (LLPIN)
• Financial figures (assets, liabilities, income, expenditure)
• Declaration of solvency (whether your LLP can pay its debts)

Step 4

Attach All the Necessary Documents as Outlined Above.

Don’t forget the add-ons, such as:

• MSME disclosures (if applicable)
• Any other supporting documents required by your LLP’s particulars

Step 5

Apply Digital Signatures

• Two designated partners must sign the form digitally.
• If turnover exceeds ₹40 lakh or contribution crosses ₹25 lakh, a Chartered Accountant/Company Secretary/Cost Accountant must certify it too.

Step 6

Submit and Pay the Filing Fee

After ensuring everything is in order, please proceed to submit and pay the fee according to your contribution slab. Congratulations, you’ve just ticked off one of the most important annual compliance tasks for your LLP.

Pro Tip: Double-check every number before signing. The MCA isn’t forgiving about “oops” moments—corrections later can be a bigger headache than filing itself.

Filing Fees for LLP Form 8

When it comes to filing LLP Form 8, the government has a “pay as you contribute” rule. The filing fees are directly linked to your LLP’s contribution. In simple words: the bigger your pot of capital, the more you’ll pay at the time of filing.

Here’s the fee chart for quick reference:

Contribution in LLP	Filing Fee (₹)
Up to ₹1 lakh	50
Above ₹1 lakh up to ₹5 lakh	100
Above ₹5 lakh up to ₹10 lakh	150
Above ₹10 lakh up to ₹25 lakh	200
Above ₹25 lakh up to ₹100 lakh	400
Above ₹100 lakh	600

How are fees calculated?

• Contribution = the amount each partner promises to bring into the LLP (not just cash, but also property, services, or other agreed assets).
• The filing fee is a flat rate based on the slab of your total contribution.
• Think of it as a toll fee: the heavier the vehicle (your LLP’s capital), the higher the toll.

Pro Tip: Even if your contribution is modest, missing the deadline means penalty fees will multiply faster than you’d like. Pay attention to the slab, but pay even more attention to the calendar.

Penalties for Late Filing of LLP Form 8

If Form 8 is the “homework” for your LLP, then late filing is like turning it in after the bell. And just like strict teachers, the MCA has a penalty system that multiplies with delay. The longer you wait, the heavier your pocket feels.

Here’s the official penalty chart:

Delay Period	Penalty for Small LLPs	Penalty for Other LLPs
Up to 15 days	1× Normal filing fees	1× Normal filing fees
16–30 days	2× Normal filing fees	4× Normal filing fees
31–60 days	4× Normal filing fees	8× Normal filing fees
61–90 days	6× Normal filing fees	12× Normal filing fees
91–180 days	10× Normal filing fees	20× Normal filing fees
181–360 days	15× Normal filing fees	30× Normal filing fees
Beyond 360 days	15× Normal filing fees + ₹10/day	30× Normal filing fees + ₹20/day

Who Counts as a “Small LLP”?

A Small LLP is like the “economy size” of business entities. As per MCA, it means:

• Contribution does not exceed ₹25 lakh, and
• Turnover did not exceed ₹40 lakh in the previous financial year.

This special category gets lighter penalties compared to regular LLPs, but “lighter” does not mean painless.

Let’s Understand the Compounding Penalties Of Form 8

• The penalty structure is compounding. That means the later you file, the higher the multiplier climbs.
• Cross the 360-day mark, and the daily fine starts multiplying until you finally file.
• Not filing at all? MCA can eventually strike your LLP off the register. 

Key Reminder: Every LLP registered on or before 30th September of a financial year must file Form 8 for that year (by 30th October). Miss it, and the table above becomes your reality.

How LegalWiz.in Can Help with Form 8

Filing LLP Form 8 doesn’t have to be stressful. LegalWiz.in ensures your LLP stays compliant while saving you time and avoiding penalties.

Our Form 8 Services Include:

• Accuracy first: Review and verify all LLP records before filing.
• Complete compliance: Consolidate solvency declarations, partner contributions, and contingent liabilities.
• MSME-ready: Prepare and attach MSME disclosures hassle-free.
• Seamless coordination: Work with professionals for smooth digital verification.
• Future-proof filing: Maintain a clean digital trail for easy reference.

With LegalWiz.in, Form 8 filing is simple, timely, and error-free—so you can focus on growing your business, not chasing paperwork.

Conclusion: Stay Compliant, Stay Stress-Free

Filing your LLP Form 8 isn’t just a formality—it keeps your LLP compliant with the MCA. If you miss a date or overlook a detail, you may find yourself overwhelmed with penalties, notices, and stress that you hadn’t anticipated.

The golden rule? File your LLP annual compliance on time, file it right, and keep your compliance record as spotless as your balance sheet dreams. Let the professionals manage the fine print while you and your partners steer the business. They don’t just fill out forms; they build a shield between you and costly mistakes.

Why struggle with compliance alone when seasoned experts can simplify it? With platforms like LegalWiz.in, Form 8 filing turns into a smooth, accurate, stress-free affair—freeing you to chase growth instead of chasing government paperwork.