In India, the popularity of limited liability partnerships (LLPs) has increased considerably over private limited companies, thanks to their flexibility, limited liability, and low compliance obligations. However, each LLP will still be required to meet certain annual compliance requirements under the LLP Act and the Income Tax Act. Failing to do so can lead to punishment and legal consequences.
In this article, we bring you a full annual compliance for the LLPs India Guide, including the major time limits, forms, recent updates and punishments in 2025. Whether you are a new LLP or an existing one, this LLP compliance checklist 2025 India will help you to comply and remain compliant.
LLP annual compliance in India refers to the mandatory legal and financial filings that every registered LLP must submit to government authorities, regardless of whether the LLP was actively doing business during the financial year.
The key annual compliances for LLPs include:
Here is a simplified checklist of all annual compliance requirements for LLPs in 2025:
1. Form 11 – Annual Return Filing
Every LLP must file Form 11 within 60 days from the end of the financial year, i.e., by 30th May each year. This form contains details of all the partners and any changes made during the year.
Even if there are no changes in the LLP, this filing is mandatory. If your LLP has a contribution exceeding ₹50 lakhs or a turnover above ₹5 crores, Form 11 must be certified by a practicing Company Secretary.
2. Form 8 – Statement of Account & Solvency
Form 8 must be filed by 30th October of each year. It includes a declaration of solvency by the partners and the LLP’s financial statements.
Even if your LLP has no transactions or business activity, filing Form 8 is mandatory. Non-compliance can attract steep penalties.
3. Filing of Income Tax Return (ITR-5)
All LLPs must file their Income Tax Return in Form ITR-5, whether or not they have earned any income during the financial year.
The due dates are:
Your LLP must undergo a tax audit if turnover exceeds ₹1 crore for businesses or ₹50 lakhs for professionals.
4. Event-Based Compliances
Apart from annual filings, LLPs also need to file forms for certain events, such as:
These filings must be submitted promptly after the event. Delays can lead to additional penalties and legal complications.
The LLP Second Amendment Rules 2022 compliance India brought significant updates to streamline the compliance process:
It's crucial for LLPs to follow these updated rules while filing in 2025 to ensure compliance.
Failing to comply with the annual requirements can lead to significant penalties:
In addition to monetary penalties, persistent non-compliance can result in the LLP being marked as defunct or struck off by the Registrar.
Filing your LLP’s annual returns on time helps you:
Annual compliance is not just a formality—it’s a reflection of good governance and financial discipline.
At LexnTax, we specialize in helping businesses like yours with LLP annual compliance in Delhi. Our team of professionals can manage your:
We ensure your LLP stays compliant with all regulatory requirements—accurately and on time.
Annual compliance is an important part of running a successful LLP in India. Whether your business is large or small, active or dormant, Form 8, Form 11, and ITR-5 filing is mandatory. With changing rules like LLP Second Amendment Rules 2022, it is more important to remain updated and active than ever.
This LLP compliance checklist 2025 India is your initial point to understanding what needs to be done and how long it will take. But if you focus on your business, while professionals handle your compliance, we are only a call away.
Need assistance with LLP annual compliance in India?
Get in touch with our experts at Lex N Tax for a free consultation today.
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