Understand LLP Annual Return – Form 11 filing for LLPs in India, covering due dates, filing process, penalties for late submission, and compliance checklist. Stay compliant and avoid penalties.
Limited Liability Partnerships (LLPs) have emerged as a preferred business structure in India for professionals and small businesses, offering the benefits of limited liability with fewer compliance requirements compared to companies. However, LLPs are not entirely free from statutory obligations. One of the key annual compliance requirements is filing Form 11 – the Annual Return of LLP.
In this blog, we break down what Form 11 is, its due date, contents, and the consequences of non-C.
What is Form 11?
Form 11 is the Annual Return that every LLP registered in India must file with the Ministry of Corporate Affairs (MCA). It provides details of the partners and the summary of changes, if any, during the year. It is a declaration that the LLP is in compliance with the basic operational requirements.
Key Legal Provision:
Form 11 is mandated under Rule 25(2) of the LLP Rules, 2009 and Section 35 of the Limited Liability Partnership Act, 2008.
Who Needs to File Form 11?
All LLPs registered under the LLP Act, 2008—regardless of whether they have carried on any business during the financial year—must file Form 11 annually.
Even a dormant LLP or one that hasn’t commenced business is still required to file Form 11.
What Information is Required in Form 11?
The Form broadly captures the following details:
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Basic particulars of the LLP (LLPIN, name, address)
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Details of partners/designated partners as on 31st March
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Any changes in partners during the year
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Total contribution received by all partners
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Summary of other filings with the Registrar
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Declaration regarding solvency and compliance
Note: Financial statements are not required to be attached to Form 11.
LLP Form 11 Due Date
The due date for filing Form 11 is 30th May every year.
It relates to the financial year ending on 31st March of the same calendar year. For instance, the due date for the financial year 2024–25 will be 30th May 2025.
Filing Fees for Form 11
The filing fee depends on the contribution amount of the LLP:
| Contribution Amount | Filing Fees (INR) |
|---|---|
| Up to ₹1 lakh | ₹50 |
| ₹1 lakh to ₹5 lakh | ₹100 |
| ₹5 lakh to ₹10 lakh | ₹150 |
| ₹10 lakh to ₹25 lakh | ₹200 |
| Above ₹25 lakh | ₹600 |
Penalties for Late Filing of LLP Annual Return
If Form 11 is not filed within the prescribed time:
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A daily penalty of ₹100 per day is levied without any maximum cap.
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The LLP and its designated partners may also face legal action under the LLP Act.
The cumulative penalties can add up significantly over time, especially if the delay spans several months or years.
Important Points to Remember
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Filing of Form 11 is separate from Income Tax Return (ITR) or Form 8 (Statement of Accounts & Solvency).
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Even if the LLP is inactive or has nil turnover, Form 11 must still be filed.
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Ensure that all Designated Partners have valid DINs and DSC (Digital Signature Certificates) for signing the form electronically.
Conclusion
Timely compliance with Form 11 ensures that your LLP remains in good legal standing and avoids unnecessary penalties. While LLPs offer operational flexibility, ignoring their statutory obligations can lead to harsh consequences. It’s always advisable to maintain a compliance calendar or seek professional assistance to ensure timely filings.
For any LLPs in India, especially those with minimal business activity, Form 11 is one of the simplest yet most essential compliance steps—make sure it’s not overlooked.
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This content is for general information only, not a legal advice. For specific legal concerns, contact Lawfluencers at hello@lawfluencers.com!