LLP Form 8: How to File, Due Date, Fees & Penalties in 2026

LLP Annual Report for Filing Compliance is an annual requirement for Limited Liability Partnerships registered in India. In this report, LLPs present their financial position and report to the Ministry of Corporate Affairs (MCA) on their ability to meet liabilities. For FY 2025- 26, the reporting deadline is 30 October 2026.

Even those that do not carry out business activity must fulfill this requirement. For the filing procedure, forms, government fees, and penalties, designated partners may use these to help them meet their obligations without unnecessary expense.

What Is LLP Form 8 Filing Compliance?

LLP Form 8, officially known as the Statement of Account and Solvency, is an annual financial filing submitted to the MCA. It contains information about an LLP’s assets, liabilities, income, expenditure, and financial obligations.

Section 34 of the Limited Liability Partnership Act, 2008, read with Rule 24 of the LLP Rules, 2009, governs this requirement.

Form 8 has two main components: the Statement of Solvency and the Statement of Account. These disclosures provide a record of the LLP’s financial position and help designated partners meet their statutory reporting responsibilities.

Who Is Required to File LLP Form 8?

All LLPs registered in India must file Form 8 for each applicable financial year, regardless of their turnover, profits, or business activity.

The requirement covers:

• Active LLPs: Partnerships conducting business must disclose their financial position and annual transactions.
• Inactive LLPs: Partnerships without business activity must still file Form 8, even when they have no revenue.
• Small LLPs: LLPs qualifying under the Small LLP provisions must file Form 8, although certain compliance relaxations may apply.

Exception for newly incorporated LLPs: An LLP incorporated after 30 September may extend its first financial year to 31 March of the year following the next calendar year. Its first filing deadline will depend on the financial year it adopts.

An exemption from statutory audit does not remove the annual Form 8 filing obligation.

What Information Does LLP Form 8 Contain?

LLP Form 8 provides financial information about the partnership and records whether it can meet its obligations. It consists of two principal sections.

Part A: Statement of Solvency

Designated partners report on the ability of the LLP to meet its debt obligations as they come due. Also included in this is reporting of accounting records and relevant financial info.

Part B: Statement of Account

This part reports the LLP’s financial situation, which includes:

• Assets and liabilities: Properties, large debts, payable items and other financial responsibilities.
• Income and expenditure: Business income, operational expenses, and profit or loss.
• Partner contributions: Capital contributed by the LLP’s partners.
• Contingent liabilities: Potential obligations arising from uncertain future events.

Designated partners should go over these figures as they appear in the LLP’s books of account before putting their signatures.

What Is the LLP Form 8 Due Date in 2026?

The LLP Form 8 due date for FY 2025–26 is 30 October 2026.

Under the terms of Rule 24 of the 2009 LLP Rules, LLPs are required to file Form 8 within 30 days of the half-yearly mark, which is at the end of the financial year’s closure. Here are the key dates:

LLPs filing after the deadline must pay additional fees. Designated partners should finalise their accounts early and check MCA notifications for any official extension.

Documents Required for LLP Form 8 Filing

Before beginning the filing process, which of the also go into it are your financial reports and registration info. In most cases, this includes:

• LLPIN: The unique ID given to the LLP.
• Financial statements: Finalized numbers of assets, liabilities, income and expenditure.
• Partner contribution details: Records of capital input by each partner.
• Digital Signature Certificates (DSCs): Authorized digital representatives of our partners.
• Designated partner details: DIN/DPIN as well as PAN where relevant.
• Additional disclosures: Contingent liabilities and MSME-related payment details as required.

Under the MCA V3 process, LLPs generally enter financial information directly into Form 8. Separate financial statements are not mandatory attachments for every standard filing.

However, supporting records must remain available, and additional attachments may apply depending on the LLP’s circumstances.

How to File LLP Form 8 Online on the MCA Portal?

LLP Form 8 filing takes place through the MCA V3 portal. Designated partners can complete the process using the following steps.

Step 1: Log in to the MCA Portal

Go to www.mca.gov.in and log in with your business user details. Also, check that your account has the required access to file LLP forms.

Step 2: Select LLP Form 8

Open MCA Services, go to the LLP e-Filing section, and choose Form 8, which is the Statement of Account and Solvency, from the list of available forms on the site.

Step 3: Enter LLP Details

Enter your LLP Identification Number (LLPIN) and we will display the info for you. Check the registered name, office address, and relevant financial year before proceeding.

Step 4: Provide Financial Information

Enter the details of the LLP’s assets, liabilities, income, and expenditure as per the final accounts. Also, complete the solvency report after verifying the numbers with the accounting records.

Step 5: Review and Submit the Form

Check through all of your entries for issues and attach support documents where needed. Submit the web form to issue a Service Request Number (SRN) for tracking.

Step 6: Apply Digital Signatures

Download what is generated as a PDF and get digital signatures from the designated partners and certifying professional when needed. Upload the signed document to the MCA portal.

Step 7: Pay the Filing Fees

Pay in the required government fee, which will be based on your LLP’s contribution, and any additional penalties for late filing.

Step 8: Save the Filing Acknowledgement

After successful submission and payment, print the acknowledgement and receipt and retain it along with the annual compliance documents of the LLP.

LLP Form 8 Filing Fees in India

The MCA calculates regular LLP Form 8 filing fees according to the LLP’s contribution amount, not its turnover or annual profit.

The government fee structure applicable in 2026 is:

For example, an LLP with a contribution of ₹8 lakh pays ₹150 as its normal filing fee.

These amounts exclude professional charges, audit expenses, and additional fees for delayed submission.

LLP Form 8 Late Filing Fees and Penalties in 2026

Missing out on the filing deadline incurs extra MCA fees. The amount is based on the length of delay and if the partnership is a Small LLP.

LLP Form 8 Late Filing Fee Structure

These are additional fees payable over the normal filing charge.

Statutory Penalties for Non-Compliance

Section 34(5) of the 2008 LLP Act provides that a penalty of ₹100 be paid for every day of continued filing default, which in turn is subject to these limits:

• LLP: Up to ₹1,00,000.
• Each designated partner: Up to ₹50,000.

Statutory penalties are also separate from MCA additional filing fees and may come up through the proper adjudication process.

Final Thoughts

Timely submission of Form 8 by LLPS allows partnerships to present accurate financial reports and also to fulfill their statutory requirements. For FY 2025- 26, the deadline is 30 October 2026.

Designated partners should review their accounts, confirm solvency details, and complete the filing before the deadline.

For professional assistance with LLP Form 8 filing compliance, FinGuru India can help you prepare financial information, understand applicable charges, and complete the MCA filing process.

Frequently Asked Questions (FAQs)