LLP Form 8 is the statement of account and solvency under section 34 — Part A declares the LLP’s solvency, Part B carries the accounts (income and expenditure, assets and liabilities). Every LLP files it by 30 October; for FY 2025-26 that is 30 October 2026.
Two things trip filers up: the audit threshold (an audit becomes mandatory once turnover crosses ₹40 lakh or contribution crosses ₹25 lakh) and the mandatory MSMED Act disclosure attachment, which applies even when nil. CapEasy’s LLP annual filing service prepares and files Form 8 and Form 11 together.
What goes into Form 8
- Part A — Statement of Solvency, declared by the designated partners.
- Part B — Statement of Accounts: income and expenditure, assets and liabilities.
- Turnover declaration (above or below ₹40 lakh) and details of charges.
- Mandatory attachment: the MSMED Act disclosure, even if nil. A statement of contingent liabilities is attached where any exist.
When an audit is mandatory
Audit under the LLP Rules applies once turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Below both thresholds, the accounts can be filed unaudited with the designated partners’ declaration; above either, the auditor authenticates the form.
Fees and late fees
Normal fee by contribution slab:
| Contribution | Normal filing fee |
|---|---|
| Up to ₹1 lakh | ₹50 |
| ₹1 – 5 lakh | ₹100 |
| ₹5 – 10 lakh | ₹150 |
| ₹10 – 25 lakh | ₹200 |
| ₹25 lakh – ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
Late-fee multipliers (since April 2022)
The flat ₹100 per day ended on 31 March 2022. The current ladder:
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1x normal fee | 1x normal fee |
| 16 – 30 days | 2x | 4x |
| 31 – 60 days | 4x | 8x |
| 61 – 90 days | 6x | 12x |
| 91 – 180 days | 10x | 20x |
| 181 – 360 days | 15x | 30x |
| Beyond 360 days (Forms 8 & 11) | 15x plus ₹10/day beyond 360 days | 30x plus ₹20/day beyond 360 days |
How to file Form 8 on MCA V3
- Close the books for the year to 31 March and settle whether the audit thresholds are crossed.
- Log in to MCA V3 → LLP e-Filing → Form 8, enter the LLPIN and verify master data.
- Fill the solvency declaration and accounts figures; attach the MSMED disclosure (and contingent-liabilities statement if any).
- Affix both designated partners’ DSCs; the auditor authenticates where audit applies.
- Submit, pay the slab fee against the SRN, and keep the challan.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.