How is the LLP late fee charged?
Every LLP must file two forms with the MCA each year, whether or not it did any business: Form 11 (annual return) and Form 8 (statement of accounts and solvency). If a form is filed after its due date, an additional fee of ₹100 per day is charged on each form. There is no upper limit.
FormulaTotal fee = Normal fee + (Days late × ₹100) — for Form 11 and Form 8 separately
Example
Form 11 for FY 2025-26 was due on 30 May 2026. If it is filed on 30 June 2026, it is 31 days late: a late fee of ₹3,100 plus the normal fee.
LLP filing due dates
| Form | What it is | Due date |
|---|---|---|
| Form 11 | Annual return (partners and contribution) | 30 May (within 60 days of the year end) |
| Form 8 | Statement of accounts and solvency | 30 October |
Normal filing fee by contribution
| Partners' contribution | Fee per form |
|---|---|
| Up to ₹1 lakh | ₹50 |
| ₹1 lakh – ₹5 lakh | ₹100 |
| ₹5 lakh – ₹10 lakh | ₹150 |
| ₹10 lakh – ₹25 lakh | ₹200 |
| ₹25 lakh – ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
- An audit is required if the partners' contribution exceeds ₹25 lakh or the turnover exceeds ₹40 lakh.
- The LLP's income tax return (ITR-5) is filed separately from these MCA forms.
Frequently asked questions
What is the late fee for LLP Form 11?
₹100 per day, in addition to the normal fee. There is no upper limit.
What are the due dates for Form 11 and Form 8?
Form 11 is due on 30 May and Form 8 on 30 October for each financial year.
Does an LLP with no business need to file?
Yes. Form 11 and Form 8 must be filed every year even if the LLP had no activity.
How much is the late fee if filings are two years late?
₹100 is added for each form for every day of delay. Over two years, both forms together can exceed ₹1 lakh in late fees — enter your dates in the calculator to see the exact amount.
Does an LLP need an audit?
Only if the partners' contribution exceeds ₹25 lakh or the turnover exceeds ₹40 lakh.
Can the LLP late fee be waived?
Usually not. The MCA sometimes runs amnesty schemes. Ask an expert whether one is currently available.
Who signs Form 8?
Designated partners sign Form 8, and it is certified by a practising CA, CS or CMA.
What happens if an LLP does not file?
Apart from the late fee, penalties can apply to the partners, and an LLP that stays non-compliant for long can be struck off.