/ MCA · LLP · Updated 2026-10-30
LLP Form 8 Due 30 October 2026: No Extension, and How the Late Fee Works, the company extension does not cover LLPs.
Every LLP must file Form 8, the Statement of Account and Solvency for FY 2025-26, by 30 October 2026. MCA General Circular 05/2026 of 24 October 2026 extended only company filings (AOC-4 to 31 December 2026 and MGT-7 to 31 January 2027); it does not cover LLP Form 8 or Form 11. Late filing attracts an additional fee that multiplies with the delay.
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn
/ The two LLP annual forms
What is due when.
| Form | What it is | Due |
|---|---|---|
| Form 11 | Annual return: partners, contributions, changes | 30 May (within 60 days of year-end) |
| Form 8 | Statement of Account and Solvency | 30 October (within 30 days of six months from year-end) |
Form 8 is signed by two designated partners with digital signatures and certified by a practising chartered accountant, company secretary or cost accountant. There is no simplified Form 8 for small LLPs.
/ If you file late
Additional fee, as a multiple of the normal fee.
| Delay after 30 October | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1x | 1x |
| 15 to 30 days | 2x | 4x |
| 30 to 60 days | 4x | 8x |
| 60 to 90 days | 6x | 12x |
| 90 to 180 days | 10x | 20x |
| 180 to 360 days | 15x | 30x |
| Beyond 360 days | 15x plus INR 10 a day | 30x plus INR 20 a day |
- The normal fee depends on the LLP's contribution; the multiples apply on top of it (LLP Rules, 2009, as amended by G.S.R. 109(E) of 11 February 2022).
- Separately, Section 34(5) of the LLP Act provides a penalty of INR 100 a day while the default continues, capped at INR 1 lakh for the LLP and INR 50,000 for each designated partner; small LLPs and start-up LLPs pay half.
- Fees run only on the form that is late; a late Form 8 does not add fees to a Form 11 filed on time.
/ Checklist for today
If you are filing now.
- Signed financial statements for FY 2025-26 (audited if turnover exceeds INR 40 lakh or contribution exceeds INR 25 lakh).
- Solvency declaration by designated partners.
- Active DINs and valid DSCs for two designated partners; a deactivated DIN must be reactivated first.
- Certification by a practising CA, CS or CMA.
Sources: TaxAJ: LLP Form 8 FY 2025-26; CAclubindia: General Circular 05/2026.
Last updated: 30 October 2026. Confirm fee amounts on the MCA portal before filing.
/ Ready when you are
LLP Form 8 due today?
Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours.
FAQ
Common questions, answered.
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