How to File LLP Form 8: Annual Return Compliance for 2025
Operating an LLP gives you freedom to manage your business without the red tape of a Private Limited Company, but freedom comes with responsibility. Even though compliance is lighter, missing your annual filings for LLP can lead to fines that hurt more than you’d expect.
One of the must-do tasks every LLP faces is filing Form 8, the Statement of Account and Solvency. This, along with Form 11 and filing your ITR, keeps the MCA and tax authorities confident that your books are accurate and your business is solvent. Staying ahead of these deadlines isn’t just about avoiding penalties—it’s about keeping your LLP healthy and credible.
What is LLP Form 8?
Form 8 is the Statement of Account and Solvency—essentially your LLP’s annual financial report. It records assets, liabilities, income, and expenses, and requires the designated partners to confirm that the firm is solvent at the end of the financial year.
The purpose is straightforward: it gives the MCA a clear picture of your LLP’s financial health and ensures transparency in your accounting.
This filing applies to all LLPs, big or small. Even the smallest LLPs are expected to submit it on time, making it a crucial part of staying compliant and credible in the eyes of regulators.
Now that we know what Form 8 is and who must file it, the next critical piece is when it’s due, because missing the deadline can get expensive fast.
Also read: How to File LLP Form 11: Annual Return Compliance for 2025
Due Date for Filing LLP Form 8 in 2025
The statutory deadline for Form 8 is October 30th every year—miss it, and the MCA won’t be forgiving. Filing on time is essential to keep your LLP in good legal standing and avoid penalties.
Aspect | Details | Why It Matters |
Deadline | October 30, 2025 | Statutory; missing it triggers late fees |
Late Fees | Additional fees based on the delay period | |
Regulatory Risks | Notices, scrutiny, or complications for future filings | Can delay approvals, 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.
Step-by-Step Procedure to File LLP Form 8
Filing LLP Form 8 is not rocket science, but it does need careful clicks and correct 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 is your official gateway for all LLP compliance.
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 Necessary Documents
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
Once everything looks good, hit submit and pay the fee as per 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
Money talks, even in compliance. 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 does 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.
A Note on Compounding Penalties
- 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 ticking like a meter in a taxi stuck in traffic—extra charges pile up until you finally file.
- Non-filing at all? MCA can eventually strike your LLP off the register. Think of it as detention that never ends.
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.
Key Details Required Before Filing Form 8 for LLP
Before you sit down to file LLP Form 8, make sure you have all your ducks in a row. Think of this as your LLP’s filing toolkit—missing even one piece can stall the whole process.
Here’s what you’ll need:
● LLP Information
Basic but non-negotiable details:
- Name of the LLP
- Registered office address
- LLP Identification Number (LLPIN)
- Police station jurisdiction of the registered office (yes, MCA wants to know your local thana too).
● Financial Details
The numbers that paint your LLP’s financial health:
- Assets and liabilities
- Income and expenditure
- Any changes in contribution or capital structure.
● Solvency Declaration
Think of this as your LLP saying, “Relax, I can pay my bills.” It’s a neat little confirmation that your business isn’t running on fumes or maxed-out credit.
● Contingent Liabilities
These are the “what-ifs” of your financial life. Pending lawsuits, guarantees, or obligations that might sneak up later. Like the uninvited guest at a party—you hope they don’t show, but you still need to keep a chair ready.
● MSME Disclosure Documents
If you owe money to Micro, Small, or Medium Enterprises (and haven’t paid within the allowed time), the MCA wants to know. Consider it your LLP’s version of owning up, “Yes, I still owe someone out there.”
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 dressed, pressed, and ready to walk the compliance runway.
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 your 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 is more than just a checkbox—it’s your LLP’s backstage pass to staying in the MCA’s good graces. Miss a date or fumble a detail, and you’re suddenly swimming in penalties, notices, and stress you definitely didn’t plan for.
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. While you and your partners steer the business, let the pros handle the fine print. They don’t just fill out forms; they build a shield between you and costly mistakes.
So, why wrestle with compliance solo when seasoned experts can make it a breeze? 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
Frequently Asked Questions
Who needs to file LLP Form 8?
Every Limited Liability Partnership registered on or before 30th September of a financial year must file Form 8 for that year. It is a mandatory annual compliance, regardless of whether the LLP has done business or not.
What happens if LLP Form 8 is not filed on time?
Delays invite heavy penalties that increase with time. Beyond 360 days, daily fines start ticking. Persistent non-filing can even put your LLP at risk of being struck off by the MCA.
Can LLP Form 8 be revised after submission?
No. Once filed, Form 8 cannot be revised. Accuracy is critical; always double-check figures and declarations before applying digital signatures.
What is the difference between Form 8 and Form 11?
- Form 8 = Statement of Account & Solvency (financial snapshot of the LLP).
- Form 11 = Annual Return (summary of partners and changes in management).
Both are compulsory, but they serve different purposes.
Is professional certification always mandatory?
Not always. Professional certification by a CA/CS/Cost Accountant is required only if:
- Contribution exceeds ₹25 lakh, or
- Turnover exceeds ₹40 lakh.
How do penalties apply to dormant LLPs?
Even a dormant LLP (no active business) must file Form 8. Penalties for late filing apply just the same; MCA does not excuse inactivity.
Are LLP Form 8 filings public documents?
Yes. Once filed, they become part of the MCA’s public records. Anyone willing to pay a nominal fee can inspect them. Transparency is the rule of the game.

Sapna Mane
Sapna Mane is a skilled content writer at LegalWiz.in with years of cross-industry experience and a flair for turning legal, tax, and compliance chaos into clear, scroll-stopping content. She makes sense of India’s ever-changing rules—so you don’t have to Google everything twice.