LLP Form 8

If you run an LLP and someone has been sending you reminders about "Form 8", this is the week to pay attention. For the financial year 2025-26, the last date to file LLP Form 8 is 30 October 2026. Miss it, and the MCA starts charging an additional fee of ₹100 for every day of delay. There's no ceiling on that number.

Most partners we speak to know Form 8 exists. Fewer know what it actually asks for, who has to sign it, or why it sometimes bounces back from the portal. This guide walks through all of it in plain terms.

What is LLP Form 8?

LLP Form 8 is the Statement of Account and Solvency. Every LLP registered in India files it once a year with the Registrar of Companies under Section 34 of the Limited Liability Partnership Act, 2008, read with Rule 24 of the LLP Rules, 2009.

Think of it as the LLP's financial report card. It tells the government two things:

• Whether the LLP can pay its debts as they fall due in the normal course of business (the solvency part).

• What the LLP earned, spent, owns and owes during the year (the statement of account part).

The form has two sections. Part A carries the solvency declaration, signed by the designated partners. Part B carries the Statement of Assets and Liabilities and the Statement of Income and Expenditure.

A point that catches people out: Form 8 is not optional for small or inactive LLPs. A dormant LLP with zero transactions still files it, usually with nil or near-nil figures. Skipping it because "nothing happened this year" is one of the most common reasons LLPs end up with a long penalty bill.

LLP Form 8 due date for FY 2025-26

The rule is simple. Form 8 has to be filed within 30 days from the end of six months of the financial year. For LLPs that follow the April to March year, that lands on 30 October every year.

The MCA does sometimes extend due dates through a general circular. Those extensions are not guaranteed, and in most years they don't come. Planning around a possible extension is a gamble we wouldn't recommend.

Who signs and certifies Form 8?

This depends on the size of the LLP, and it's where a lot of rejections start.

Signing: The form must be digitally signed by at least two designated partners using their Class 3 DSCs.

Certification:

• If the LLP's turnover is more than ₹40 lakh in the year, or the partners' contribution is more than ₹25 lakh, the accounts must be audited by a Chartered Accountant and Form 8 is certified by that auditor.

• If the LLP is below both limits, an audit isn't required under the LLP Act. The form is certified by a designated partner, and the MCA's instruction kit also requires certification by a practising professional (CA, CS or CMA).

So a small LLP doesn't escape professional involvement altogether. It just doesn't need a full statutory audit.

What you need before you start

Gather these first. It saves a lot of back and forth.

• Final, signed financial statements for the year (balance sheet and income and expenditure account)

• Audit report, if the LLP crossed the ₹40 lakh turnover or ₹25 lakh contribution mark

• Details of contingent liabilities, if any

• Disclosure of amounts owed to micro and small enterprises (MSME dues), where applicable

• Valid DSCs of two designated partners, mapped to their accounts on the MCA V3 portal

• Professional's DIN or membership number, for certification

• Details of any penalty or compounding paid during the year

One practical tip. Make sure the contribution figure in your books matches what was reported in Form 11 for the same year. A mismatch between the two forms is an easy way to attract a query from the ROC.

How to file LLP Form 8 on MCA V3: step by step

• Log in to the MCA V3 portal with the credentials of a designated partner or the professional filing on the LLP's behalf.

• Open the form. Go to MCA Services, then LLP e-Filing, and select Form 8.

• Enter the LLPIN. Basic details like the LLP's name and registered office auto-fill.

• Fill Part A. This is the solvency statement. Confirm whether the LLP is able to meet its debts and enter the date of the partners' resolution.

• Fill Part B. Enter figures from the Statement of Assets and Liabilities and the Statement of Income and Expenditure. Pull these straight from the signed financials. Don't round or estimate.

• Attach documents and run the form's pre-scrutiny checks.

• Sign and certify. Two designated partners affix their DSCs, followed by the auditor or practising professional.

• Pay the fee. An SRN (service request number) is generated. Pay the filing fee, plus any additional fee if you're late.

• Download the challan and keep it with your compliance records.

Form 8 is processed in STP (straight through processing) mode in most cases, which means it's taken on record without manual approval. That's convenient, but it also means errors don't get caught by an officer. They sit in the LLP's public record until someone notices.

Form 8 filing fees

The normal filing fee is linked to the total contribution of partners. Smaller LLPs pay less, larger ones pay more. The amounts are modest, and you can check the current slab in the MCA fee schedule before you file.

The real cost is the late fee.

Penalty for late filing of Form 8

Under the current MCA fee structure, late filing of Form 8 attracts an additional fee of ₹100 per day, counted from the day after the due date until the day you file. There is no maximum cap.

Here's what that looks like in practice:

That last row is the one that hurts. The fee runs separately for each year's form, and Form 11 has its own ₹100 per day meter running too. An LLP that ignores both forms for a few years can end up owing several lakh rupees in additional fees alone.

Beyond money, long-term non-filing can lead the ROC to treat the LLP as defunct and start the strike-off process. Designated partners of a defaulting LLP can also find it harder to take up roles in other entities.

Common mistakes that delay Form 8

We see the same handful of issues again and again:

• Expired DSC. A designated partner's DSC lapses a week before the deadline and nobody notices until the signing stage.

• DIR-3 KYC not done. If a designated partner's DIN is deactivated for missing KYC, they can't sign any MCA form until it's fixed.

• Wrong certification. An LLP above the audit threshold files with only partner certification.

• Figures that don't tie. Contribution in Form 8 doesn't match Form 11, or totals don't match the signed accounts.

• Last-minute portal load. The MCA portal tends to slow down in the final days of October. Filing a week early avoids most of the stress.

Form 8 vs Form 11: what's the difference?

Partners often mix these up, so here's the short version.

Both are mandatory every year. Filing one doesn't cover the other.

File your Form 8 with CorpE

There are four days left at the time of writing. If your Form 8 isn't ready, it can still be done, but it needs to start now.

CorpE's compliance team checks your financials, confirms the right certification route, verifies that partner DSCs and KYC are active, and files Form 8 on the MCA V3 portal for you. If you've missed earlier years, we'll work out what's pending and clear it in the right order so the late fee stops growing.

Get your LLP Form 8 filed with CorpE today.

This article is general information for LLPs registered in India and isn't legal or tax advice. Fees and timelines can change, so confirm current figures on the MCA portal or with your CA or CS before filing.