ROC Annual Return Filing for LLP
Mandatory annual compliance for Limited Liability Partnerships (LLP), involving timely filing of **Form 8** (Financials) and **Form 11** (Annual Return) to avoid heavy penalties.
Lawizer ensures compliance, handles financial statement preparation, and timely filing under the LLP Act, 2008.
The Importance of Timely Annual Filing
ROC Annual Filing is non-negotiable for an LLP. Failing to file Form 8 and Form 11 by their respective deadlines (October 30th and May 30th) results in an uncapped, cumulative late fee of **₹100 per day per form**. This compliance step is crucial for maintaining 'Active' status and protecting Designated Partners' DINs from disqualification.
Key Benefits of Compliant LLP Filing
Helps in maintaining 'Active' status in the MCA Portal
Protection from steep penalty and legal actions
Boosts Confidence and Trust among partners and stakeholders
Avoiding mandatory 'Strike Off' action by the ROC for non-filing
Pre-Requisites for Filing (Form 8 & 11)
The compliance documents and statuses required depend on the LLP's financial size:
For Form 11 Filing (Annual Return):
DIN of all Designated Partners should be in APPROVED Status
Minimum 2 Valid Digital Signatures (DSC) of Designated Partners
For Form 8 Filing (Statement of Accounts):
Turnover less than 40 Lac: Signed Balance Sheet & P&L
Turnover more than 40 Lac: Audited Balance Sheet (Mandatory)
DIN of all Designated Partners should be in APPROVED Status
Minimum 2 Valid Digital Signatures (DSC) of Designated Partners
Lawizer Deliverables
All filed e-forms with MCA (Form 8 and Form 11)
MCA payment challan for filing fees
Financial statements preparation (if required)
Certificate of filing compliance
Frequently Asked Questions
LLP needs to file two eForms every year: **Form 11** for the Annual Return (Compliance) and **Form 8** for the Statement of Accounts (Financials).
Due date for filing **Form 11** is **30th May** of each year. Due date for filing **Form 8** is **30th October** of every year.
Late fees of **₹100 per day** is charged on each Form (Form 11 and Form 8) from the day after the due date until the filing is completed. The penalty is uncapped.
Penalty calculation is: **₹100 x Number of days delay** for Form 11 + **₹100 x Number of days delay** for Form 8.
No, there is typically no provision for waiver of penalty. The MCA has not recently announced any general waiver or amnesty scheme, making timely filing essential.
A) LLP & its Partners become liable for steep, uncapped late fees. B) ROC may issue notice to close the LLP. C) ROC can disqualify and block the DIN of Designated Partners, preventing them from joining other entities.