Your LLP’s Form 8 for FY 2025-26 is due on 30 October 2026. If you are reading this in the last week of October, the statement still needs two designated partners’ digital signatures, possibly an auditor’s, and a fee payment that has to clear on the MCA V3 portal before the deadline passes.
Miss it and the cost starts on day one. MCA adds an additional fee that multiplies your normal filing fee, up to 30 times in the first year of delay and more after that with no ceiling. Separately, the LLP Act lets MCA’s adjudicating officer impose a penalty of ₹100 a day, up to ₹1 lakh on the LLP and ₹50,000 on each designated partner.
Below: the due date, the fee for your slab, the late-fee table that replaced the old “₹100 per day” rule in 2022, who certifies the form, and the V3 filing steps.
Form 8 LLP Due Date for FY 2025-26
| Item | FY 2025-26 |
|---|---|
| Financial year covered | 1 April 2025 to 31 March 2026 |
| Statement prepared as at | 31 March 2026 |
| Statutory due date | 30 October 2026 |
| MCA extension | None announced as of 19 October 2026 |
| Late fee starts | 31 October 2026 |
The date comes from Rule 24(4) of the LLP Rules, 2009: Form 8 is filed “within a period of thirty days from the end of six months of the financial year”. Six months from 31 March ends on 30 September; 30 days later is 30 October.
MCA announces any extension by general circular. We found no circular extending Form 8 for FY 2025-26 as of 19 October 2026. Check the MCA circulars page before you rely on any extension you hear about, and plan to file by 30 October.
One exception for new LLPs: an LLP incorporated after 30 September may end its first financial year on 31 March of the year after next. One registered on 15 October 2024 could make its first Form 8 the one for the period to 31 March 2026, due on the same date. Our LLP registration guide shows where Form 8 and Form 11 fit into the first year.
What Form 8 Is
Form 8 is the LLP’s Statement of Account and Solvency. It has two parts.
- Part A, Statement of Solvency. The designated partners declare whether the LLP is able to pay its debts in full as they become due in the normal course of business. They also declare whether turnover exceeds ₹40 lakh, whether the obligation of contribution exceeds ₹25 lakh, and that proper accounting records have been kept.
- Part B, Statement of Account. A summary balance sheet and income and expenditure statement as on 31 March, with previous-year figures alongside.
On V3 the same webform also handles LLP charge filings, so for the annual statement you choose “Statement of Account and Solvency” in the first field. Once filed, Form 8 is public: under Section 36 anyone can inspect it on payment of a fee.
Who Has to File Form 8
Every LLP registered in India, every year. Section 34(3) has no exemption for size or activity, so an LLP that did no business in FY 2025-26 still files, with zeros where there is nothing to report. A foreign LLP with a place of business in India files the same form through its authorised representative, at a flat fee of ₹1,000.
The designated partners sign, and each one who signs is treated as a party to approving it. For an LLP in insolvency resolution or liquidation, the resolution professional or liquidator signs instead. For what designated partners are personally responsible for, our designated partner guide covers it.
Form 8 Filing Fee by Contribution
The normal fee depends on the LLP’s total contribution, under Annexure A of the LLP Rules:
| Total contribution | Normal fee |
|---|---|
| Up to ₹1,00,000 | ₹50 |
| Over ₹1 lakh, up to ₹5 lakh | ₹100 |
| Over ₹5 lakh, up to ₹10 lakh | ₹150 |
| Over ₹10 lakh, up to ₹25 lakh | ₹200 |
| Over ₹25 lakh, up to ₹1 crore | ₹400 |
| Over ₹1 crore | ₹600 |
| Foreign LLP | ₹1,000 per document |
The late fee is a multiple of this normal fee, so it grows with your slab.
What Missing 30 October Costs
A late Form 8 has two separate costs: the additional fee the portal charges when you file, and a statutory penalty that can be imposed afterwards.
The additional fee
Many guides still say the late fee is ₹100 per day with no upper limit. That was the rule before 1 April 2022. The LLP (Amendment) Rules, 2022 (G.S.R. 109(E), effective 1 April 2022) replaced it with multiples of the normal fee, and the multiple depends on whether the LLP is a small LLP:
| Delay after due date | Additional fee (small LLP / other LLP) |
|---|---|
| Up to 15 days | 1x / 1x normal fee |
| 16 to 30 days | 2x / 4x |
| 31 to 60 days | 4x / 8x |
| 61 to 90 days | 6x / 12x |
| 91 to 180 days | 10x / 20x |
| 181 to 360 days | 15x / 30x |
| Beyond 360 days | 15x plus ₹10 per day / 30x plus ₹20 per day, for each day beyond 360 |
For other LLP forms the multiples stop at 25x and 50x. For Form 8 and Form 11 the per-day amount beyond 360 days has no cap in the rules, so an LLP that leaves the form for years keeps adding to the bill. The additional fee is paid on top of the normal fee.
Worked examples
- Small LLP, ₹2 lakh contribution and turnover under ₹40 lakh, filed 10 November 2026 (11 days late). Normal fee ₹100, additional fee 1x = ₹100. Total ₹200.
- LLP with ₹50 lakh contribution, filed 20 days late. Not a small LLP because contribution exceeds ₹25 lakh. Normal fee ₹400, additional fee 4x = ₹1,600. Total ₹2,000.
- The same LLP, filed 400 days late. Additional fee 30 x ₹400 = ₹12,000, plus ₹20 x 40 days = ₹800. Total with the normal fee: ₹13,200, for a form that would have cost ₹400.
The statutory penalty is separate
Section 34(5) of the LLP Act, as amended in 2021, makes an LLP that fails to file, and its designated partners, liable to a penalty of ₹100 for each day the failure continues, up to ₹1 lakh for the LLP and ₹50,000 for every designated partner. This is the “₹100 a day” figure with a cap. It is imposed by an adjudicating officer under Section 76A, not charged by the portal.
Two provisos in Section 76A soften this. If the LLP files before the adjudication notice is issued, or within 30 days of its issue, no penalty is imposed and the proceedings close. That is one more reason to file late rather than not at all. A small LLP or a start-up LLP pays half the penalty, subject to the same maximums. The long-term risk is bigger: under Section 64, the Tribunal can wind up an LLP that has defaulted on Form 8 or Form 11 for five consecutive financial years.
Small LLP or Not
Under Section 2(1)(ta), a small LLP is one whose contribution does not exceed ₹25 lakh and whose turnover, as per the Statement of Account and Solvency for the preceding year, does not exceed ₹40 lakh. The government may raise these limits by rule (to at most ₹5 crore and ₹50 crore); we found no rule doing so. Fail either test and you are in the “other LLP” column, which doubles every late-fee multiple after the first 15 days.
Audit Threshold and Who Certifies Form 8
Rules 24(8) and 24(9) require LLP accounts to be audited by a chartered accountant in practice, with an exemption: an LLP “whose turnover does not exceed, in any financial year, forty lakh rupees, or whose contribution does not exceed twenty-five lakh rupees” does not need an audit. Read literally, the “or” exempts an LLP that is under either limit. The MCA’s V3 instruction kit for Form 8 is stricter. It says that if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh, the form must be certified by the LLP’s auditor. If you cross either limit, the safe course is to get the audit done and let the auditor certify.
Form 8 carries these signatures:
- At least two designated partners sign the webform with their DSCs, quoting their DPINs.
- The certificate on the statement is given by the LLP’s auditor if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. Otherwise a designated partner gives it.
- A practising professional’s certificate. The form has a separate block for a chartered accountant, cost accountant or company secretary in whole-time practice, who certifies it with their DSC and membership or certificate-of-practice number. Practitioners disagree on whether an LLP below both limits must fill it, so ask your CA before you leave it blank.
An exempt LLP whose partners do not opt for an audit must, under Rule 24(8), include in Form 8 a statement in which the partners acknowledge their responsibility for keeping the books as the Act and Rules require.
Form 8 vs Form 11
LLP annual filing is two MCA forms, and every LLP files both each year. Form 11 is the annual return, due within 60 days of the end of the financial year: 30 May. If your FY 2025-26 Form 11 is still unfiled, it is already in the late-fee bands above.
| Form 8 | Form 11 |
|---|---|
| Statement of Account and Solvency | Annual return |
| Due 30 October | Due 30 May |
| Section 34, Rule 24 | Section 35, Rule 25 |
| Finances: assets, liabilities, income, expenditure, solvency | People: partners, designated partners, contributions |
| Auditor certifies above ₹40 lakh turnover or ₹25 lakh contribution | Company secretary in practice certifies larger LLPs (₹5 crore turnover, ₹50 lakh contribution test) |
| Penalty under Section 34(5) | Penalty under Section 35(2) |
Both use the same normal fee slabs and the same additional-fee table. The V3 Form 8 kit also says the contribution you enter in Form 8 should match the contribution reported in Form 11 for the same year, so file Form 11 first if it is still pending.
How to File Form 8 on the MCA V3 Portal
Form 8 is a web-based form on V3, so there is no offline utility to download. You need an MCA login (see our V3 login guide), and the designated partners’ DSCs must be registered on the portal against their DPINs.
- Log in to the MCA portal and go to MCA Services, then LLP e-Filing, then “Form 8 – Statement of Account & Solvency”.
- Enter or select the LLPIN. The name, registered office and total obligation of contribution are pre-filled and cannot be edited.
- Choose “Statement of Account and Solvency” (not “Charge”) and enter the date as 31 March 2026.
- Complete Part A: tick the solvency declaration and the turnover and contribution declarations.
- Complete Part B in full rupees, not lakhs or crores. Enter zero where a line does not apply, and zero for the previous year if this is your first Form 8.
- Add optional attachments if needed: up to five files, PDF or JPEG, 2 MB each.
- Enter the DPINs of the two signing designated partners and the certifier’s details (auditor or designated partner, plus the practising professional if used). Save as draft, then submit. An SRN is generated.
- Download the form PDF, affix the DSCs, and upload the signed PDF. Our emSigner guide covers the usual signing errors.
- Pay the fee and keep the acknowledgement.
Two portal rules matter this close to the deadline. First, the SRN is cancelled if the signed PDF is not uploaded within 15 days of the SRN, or if the fee is not paid within 7 days of upload or by the due date plus 2 days, whichever is earlier. An SRN on its own does not mean you have filed. Second, Form 8 is processed in STP mode and taken on record automatically, with no resubmission. Check every figure before you sign.
Checklist Before 30 October
- Form 11 for FY 2025-26 is filed, and the contribution figure matches.
- Both signing designated partners have approved DPINs and valid DSCs registered on V3. If a partner missed DIR-3 KYC, sort that out first.
- If turnover is over ₹40 lakh or contribution is over ₹25 lakh, the audit is complete and the auditor is ready to sign.
- The accounts are final; the form cannot be resubmitted.
- The LLP’s status on MCA is Active and its details are current. You can check any LLP by name or LLPIN with a free WeeDoo search.
Frequently Asked Questions
What is the Form 8 LLP due date for FY 2025-26?
30 October 2026. That is 30 days after the six months following 31 March 2026. No MCA extension had been announced as of 19 October 2026; check the MCA circulars page before relying on one.
Is the LLP Form 8 late fee still ₹100 per day?
No. Since 1 April 2022 the additional fee is a multiple of the normal fee, from 1x in the first 15 days up to 15x (small LLP) or 30x (other LLP), then ₹10 or ₹20 a day beyond 360 days. The ₹100-a-day figure now belongs to the separate Section 34(5) penalty, capped at ₹1 lakh for the LLP and ₹50,000 per designated partner.
Does an LLP with no business have to file Form 8?
Yes. The filing duty in Section 34(3) applies to every LLP. A dormant LLP files it with zero in every line that does not apply, at the normal fee for its contribution slab.
Is audit mandatory for every LLP?
No. Rule 24(8) exempts LLPs with turnover up to ₹40 lakh or contribution up to ₹25 lakh. The MCA Form 8 kit asks for the auditor’s certification once either limit is crossed, so treat crossing either one as needing an audit.
