📅 Annual Compliance Calendar for LLPs (2025-26)
28-04-2025
| Compliance | Form | Due Date | Details |
|---|---|---|---|
| Annual Return | Form 11 | 30th May 2025 | – Filing of summary of partners and basic details of LLP. – Mandatory for all LLPs, even if no business was conducted. |
| Income Tax Return | ITR-5 | 31st July 2025 | – If audit NOT required. – File ITR-5 under Income Tax Act. |
| 31st October 2025 | – If audit IS required (turnover > ₹1 crore for business or ₹50 lakh for profession). | ||
| Statement of Account and Solvency | Form 8 | 30th October 2025 | – Financial Statements and declaration of solvency. – Mandatory audit if turnover > ₹40 lakh or contribution > ₹25 lakh. |
| Director KYC | DIR-3 KYC | 30th September 2025 | – Mandatory for Designated Partners (DPs) having DIN allotted before 31st March 2025. – File either DIR-3 KYC (if first-time or any change) or DIR-3 KYC-Web (if no change). |
📌 Some Important Points to Remember:
- Even dormant or non-operating LLPs must file Form 11 and Form 8.
- Failure to file attracts heavy penalties (₹100/day of default per form, without upper limit).
- PAN and Aadhaar should be updated and linked for filing DIR-3 KYC.
- LLPs must maintain proper books of accounts to ease Form 8 filing.
- Check if your LLP needs an audit — based on turnover/contribution.
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