Annual and Statutory Compliances for LLPs in India – FY 2025-26
Every Limited Liability Partnership (LLP) in India must meet annual and statutory compliance requirements as mandated by the Ministry of Corporate Affairs (MCA) and the Income Tax Department. This blog provides a comprehensive LLP compliance checklist 2025, covering key filing dates, penalties, and the latest amendments applicable for FY 2025-26.
Key Annual Compliances for LLPs in FY 2025-26
Form 11 – Annual Return: Due Date: 30th May 2025
Applies to all LLPs, this Form 11 LLP filing contains basic information like partners’ details, contributions, and business classification. Failure to file attracts a penalty for late LLP filing of ₹100 per day without limit.
Form 8 – Statement of Accounts & Solvency: Due Date: 30th September 2025
All LLPs must prepare a financial statement and file Form 8. Form 8 LLP due date 2025 is critical for compliance. A CA or CS must verify the filing digitally.
Income Tax Return Filing – ITR-5: Due Date: 31st July 2025 (without audit), 30th September 2025 (with audit)
LLP tax filing FY 2025-26 must be done using Form ITR-5.
Tax Audit under Section 44AB: Due date: 30th September 2025.
LLP audit requirements India mandate this filing for non-presumptive taxpayers.
Latest Amendments & Notifications Relevant to LLPs (FY 2025-26)
LLP (Amendment) Rules, 2024: Introduced digital filing upgrades and stricter due date alerts via MCA V3 portal. MCA LLP notifications also require DSC validation for Form 8 and Form 11.
GSR 805(E) Notification: Mandates automated notices for LLPs failing to file annual returns for two consecutive years.
UDIN Mandatory: All CA-issued certificates for LLP compliance services must carry a valid UDIN from 1st April 2025.
Other Important Compliances Based on Activity
GST Returns (GSTR-3B, GSTR-1): Mandatory for GST-registered LLPs – monthly or quarterly.
TDS Return (Form 26Q): Applicable if LLP deducts tax – quarterly filing required.
DIR-3 KYC: For all Designated Partners – due by 30th September 2025.
Form DPT-3: To be filed by 30th June 2025 if LLP has received any loan or advance.
Conclusion
Adhering to annual compliance for LLP ensures smooth business operations, credibility, and avoids hefty penalties. For seamless LLP annual return filing 2025 and expert-managed LLP compliance services, consult our experienced CA team.
