📅 Annual Compliance Calendar for LLPs (2025-26)

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).

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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