LLP Form 8 (Statement of Account and Solvency): due date, fees, certification and late fees

What is LLP Form 8 and what does it contain?

Form 8 is the annual Statement of Account and Solvency under section 34 of the LLP Act, 2008. It tells the Registrar whether the LLP can pay its debts as they fall due and summarises its financial position as at 31 March.

Part A is the Statement of Solvency, where designated partners declare that proper books were kept and state the LLP's solvency position. Part B is the Statement of Accounts covering assets, liabilities, income and expenditure, along with charges, contingent liabilities and dues to micro and small enterprises. On the MCA V3 portal it is a web form and cannot be revised once accepted, so figures must be final.

Who files Form 8 and when is it due?

Every registered LLP files Form 8, including LLPs with no business or nil turnover. The due date is 30 October following the financial year end, so Form 8 for FY 2025-26 is due by 30 October 2026. As reported by practitioners, the MCA extension in October 2026 covered only company forms AOC-4 and MGT-7 and did not extend LLP Form 8.

Form 8 sits alongside Form 11 (annual return, due 30 May). Many LLPs also have an income-tax return deadline close by, so finalising accounts early avoids last-minute pressure. Missing Form 11 does not stop Form 8 from being due, and both forms carry their own additional fee.

What is the filing fee and late fee?

The normal fee depends on the LLP's total contribution, as set out in Annexure A of the LLP Rules. Since 1 April 2022 the additional fee for delay is a multiple of the normal fee, with lower multiples for small LLPs (contribution up to ₹25 lakh and turnover up to ₹40 lakh).

How do late fee multiples work for Form 8?

The additional fee grows with the length of delay. Beyond 360 days, Form 8 and Form 11 attract a per-day amount on top of the maximum multiple, with no upper cap, so very old defaults can become expensive.

Documents and certification needed

Keep the signed financial statements ready before you open the form. If the LLP's turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh, the accounts must be audited and the audit report is needed. Two designated partners must hold valid DSCs and current DIN KYC.

A practising chartered accountant, company secretary or cost accountant certifies the form. There is no simplified Form 8 for small LLPs; they file the same form but pay lower late fees.

• Signed balance sheet and income and expenditure account
• Audit report, where audit applies
• Details of charges, contingent liabilities and MSME dues
• DSCs of two designated partners
• Certifying professional's DSC and membership number

Common mistakes and consequences of not filing

Frequent errors include mismatched figures between Part A and Part B, filing before the audit is signed, expired DSCs and ignoring Form 11 for the same year. Since Form 8 cannot be revised, a wrong filing is hard to correct.

Non-filing attracts the uncapped additional fee plus a penalty under section 34(5) of ₹100 per day, up to ₹1 lakh for the LLP and ₹50,000 for each designated partner, with half for small and start-up LLPs. Prolonged default can also lead to the LLP being treated as defunct and struck off.

Step by step

1. 1Finalise accounts

   Approve and sign the financial statements and audit report, if audit applies.

2. 2Check DSCs and DIN KYC

   Make sure two designated partners have valid DSCs registered on the MCA portal.

3. 3Open Form 8 on MCA V3

   Log in and fill the web form with LLPIN, Part A solvency and Part B accounts.

4. 4Attach documents

   Upload the accounts and any optional attachments required by the form.

5. 5Sign and certify

   Designated partners sign, then the practising professional certifies with DSC.

6. 6Pay fee and save SRN

   Pay the normal and any additional fee and keep the challan and acknowledgement.