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Compliance Pack

LLP annual return, Form 11

  • Every LLP must file an annual return in Form 11 by 30 May, even if it did no business.
  • Deadline: Within 60 days of the end of the financial year, so by 30 May
  • Done in 2 working days after documents
  • Prepared by your Savvy, checked by a CA
  1. LLPIN and MCA login
  2. Was turnover over ₹5 crore
  3. Reconcile partner list and contribution with last Form 3
  4. SRN, challan and filed Form 11
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Answer in brief

Every LLP must file an annual return in Form 11 by 30 May, even if it did no business. We check partner and contribution details, prepare and file Form 11 on MCA V3, and send you the SRN and filed copy.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • LLP Act 2008, Sec 35(1)

    Every LLP must file an authenticated annual return with the Registrar within 60 days of the close of its financial yearSource

  • LLP Act 2008, Sec 35(2) (substituted by LLP (Amendment) Act 2021, from 1 April 2022)

    Late filing: penalty of ₹100 per day on the LLP and its designated partners, capped at ₹1,00,000 for the LLP and ₹50,000 for each designated partnerSource

  • LLP Rules 2009, Rule 25

    Annual return is filed in Form 11. If turnover is up to ₹5 crore or contribution is up to ₹50 lakh, another designated partner certifies it; for other LLPs, a Company Secretary in practice certifies itSource

  • LLP Act 2008, Sec 69 (substituted 2021)

    A late document can still be filed on payment of the additional fee prescribed in the RulesSource

  • LLP Act 2008, Sec 76A(3) provisos

    No penalty if a Form 11 default is fixed before, or within 30 days of, the adjudicating officer's notice. Small LLPs and start-up LLPs pay half the penaltySource

  • Government fee

    Normal filing fee by total contribution, as per Annexure A of the LLP Rules 2009 (substituted from 1 April 2022): up to ₹1 lakh ₹50; over ₹1 lakh to ₹5 lakh ₹100; over ₹5 lakh to ₹10 lakh ₹150; over ₹10 lakh to ₹25 lakh ₹200; over ₹25 lakh to ₹1 crore ₹400; over ₹1 crore ₹600. Source: https://www.taxmanagementindia.com/visitor/detail_act.asp?ID=13295

  • Late fee or penalty

    Two separate things. (1) Additional fee at filing, from 1 April 2022 under the LLP (Amendment) Rules 2022, as a multiple of the normal fee. Small LLPs: up to 15 days 1x, 15 to 30 days 2x, 30 to 60 days 4x, 60 to 90 days 6x, 90 to 180 days 10x, 180 to 360 days 15x, beyond 360 days 15x plus ₹10 per day. Other LLPs: 1x, 4x, 8x, 12x, 20x, 30x, then 30x plus ₹20 per day beyond 360 days. The old flat ₹100 per day additional fee no longer applies. Sources: https://taxconcept.net/?p=55733 and https://www.taxmanagementindia.com/visitor/detail_act.asp?ID=13295. (2) Penalty under Sec 35(2), imposed by the ROC adjudicating officer, of ₹100 per day, capped at ₹1,00,000 for the LLP and ₹50,000 per designated partner (half for small LLPs). Source: https://PRSINDIA.org/files/bills_acts/acts_parliament/2021/The Limited Liability Partnership (Amendment) Act, 2021.pdf

On the portal

  1. Login to MCA V3 with business user ID
  2. MCA Services > LLP e-Filing > Form 11 (Annual Return of LLP)
  3. Enter LLPIN; name, address and financial year fields prefill
  4. Enter each partner's contribution agreed and received; total is computed by the portal
  5. Add details of designated partners, partners and body corporate partners
  6. Save draft often, then submit to generate the SRN
  7. Download the PDF, affix DSC of the signing designated partner and the certifying partner or CS
  8. Go to My Application, find the SRN and use Upload PDF
  9. Pay the fee shown and download the challan

What trips people up

  • Total contribution does not match partner entries or later Form 8

    Correct each partner's contribution fields; the total is auto-summed and cannot be overriddenSource

  • Fresh Form 11 blocked because one is already pending for DSC upload or payment

    Open My Application and use Edit, Upload PDF or Payment on the existing SRNSource

  • Wrong prefilled partner data

    File the missing Form 4, or raise an MCA helpdesk ticket with LLPIN and screenshotSource

  • Form submitted but never completed

    Check My Application; the PDF must be uploaded with DSC and the fee paidSource

People ask

Our LLP did no business. Do we still file Form 11?

Yes. Sec 35 applies to every LLP. If it stays inactive, consider closing it with Form 24.Source

Is the late fee still ₹100 a day?

Not at filing. Since 1 April 2022 the additional fee is a multiple of the normal fee. ₹100 a day is now the separate penalty the ROC can impose.Source

Who certifies Form 11?

Another designated partner if turnover is up to ₹5 crore or contribution up to ₹50 lakh; otherwise a practising Company Secretary.Source

Can we avoid the penalty if we file late?

If the default is fixed before, or within 30 days of, the ROC's notice, no penalty is imposed. The additional fee is still paid.Source

IDFD

How we solve it: 4 steps

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Step 1 of 4 · What we need from you

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Ready0 / 8
  • LLPIN and MCA login
  • Partner list as on 31 March
  • Contribution agreed and received
  • Turnover for the year
  • DSC of two designated partners
  • Body corporate partner detailsOptional
  • SRNs of Form 3 and 4Optional
  • Penalty or compounding detailsOptional

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