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 |
| Beyond 360 days (any other LLP form) | 25x | 50x |
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.
How this date is calculated (and why other sites say a day earlier)
The Companies Act sets this deadline as a number of days measured from an event — the AGM, the incorporation date, the board meeting. How those days are counted is not left to convention: section 9 of the General Clauses Act, 1897 governs it for every Central Act. Where a period runs from a day, that first day is excluded. Where it runs to a day, the last day is included.
So for a company holding its AGM on the statutory last date of 30 September 2026, the thirty days begin on 1 October, not on 30 September. Day 30 falls on 30 October 2026.
Many commercial compliance sites publish 29 October for the same fact. That comes from counting the AGM day itself as day one — inclusive counting, which section 9 rules out. It is a single day, and a single day is the difference between an on-time filing and ₹100 per day running from the first.
If your AGM is held earlier than 30 September, the deadline moves with it — thirty days from the day after your actual AGM. Our ROC due-date calculator does the arithmetic from your AGM date.
Primary sources
The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:
- General Clauses Act, 1897 — section 9 (commencement and termination of time)
- Companies Act, 2013 — full text (India Code)
- MCA — company forms and downloads
- MCA — official portal
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 notifications or circulars issued since — 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.