Form 11 LLP Due Date: A Guide to Annual Return Filing for LLPs
Limited Liability Partnerships (LLPs) in India must adhere to annual compliance requirements prescribed by the Ministry of Corporate Affairs (MCA). One of the first steps in the annual compliance calendar is the filing of Form 11, which captures essential details about the LLP’s structure and partners.
What is Form 11?
Form 11 is the annual return of an LLP, which contains details about
- Total number of partners,
- Contributions received by each partner,
- Details of partners/designated partners,
- Any changes in the LLP agreement during the year.
It is primarily a disclosure form and does not include financial information.
Example:
If “ABC LLP” has 3 partners and one partner introduced an additional ₹2 lakh as capital during the year, this change and the updated capital contribution must be reported in Form 11.
Who Needs to File Form 11?
All LLPs registered under the LLP Act, 2008, are required to file Form 11 annually—regardless of whether they have conducted any business during the year or not.
Example:
Even if “XYZ LLP” was registered in February 2025 and did not carry out any business until March 2025, it still needs to file Form 11 for that financial year by 30th May 2025.
Due Date for Filing Form 11
30th May every year
(i.e., within 60 days from the end of the financial year)
For LLPs whose financial year ends on 31st March (which is the standard financial year in India), the due date to file Form 11 is 30th May of the same calendar year.
Example:
If “PQR LLP” completed its financial year on 31st March 2025, then it must file Form 11 by 30th May 2025.
Checklist for Filing Form 11
- LLP Identification Number (LLPIN)
- Digital Signature Certificates (DSCs) of designated partners
- Updated list of partners and their capital contributions
- Details of any changes made in the LLP agreement during the year
- Certification by a Company Secretary in practice (if applicable)
Example:
If “LMN LLP” added a new partner in October 2024 and revised its profit-sharing ratio, this change must be recorded in Form 11 filed for FY 2024–25.
Penalty for Late Filing
Non-compliance attracts significant late fees.
- A ₹100 daily penalty will be charged with no cap.
Examples:
If “DEF LLP” delays filing by 45 days, the penalty would be ₹100 × 45 = ₹4,500.
For a larger lapse, if “UVW LLP” forgets to file for 90 days, it would face a ₹9,000 penalty. For small LLPs, such fines can create significant compliance burdens.
Other Consequences of Non-Compliance
- LLP status marked as “defaulting” on the MCA portal
- Ineligibility to close, convert or make changes to the LLP until returns are filed
- Difficulty in obtaining financial assistance, bank loans, or bidding for government contracts
Signing and Certification
- Form 11 must be digitally signed by two designated partners.
- If the total partner contribution exceeds ₹50 lakhs or turnover exceeds ₹5 crores, the form must be certified by a practicing company secretary.
Example:
“NOP LLP” has four partners with a total contribution of ₹55 lakhs. A practicing company secretary must certify Form 11 before submission.
Form 11 vs. Form 8 : Key Differences
| Feature | Form 11 | Form 8 |
|---|---|---|
| Purpose | Annual Return (non-financial) | Statement of Accounts & Solvency |
| Includes | Details of partners, contributions, agreement | Balance sheet and declaration of solvency |
| Due Date | 30th May | 30th October |
| Certification Required | Company Secretary (if thresholds met) | Chartered Accountant (if thresholds met) |
How to File Form 11 : Quick Overview
- How to File Form 11 on MCA V3 Portal Step-by-Step Guide
- Form 11 is now filed through the upgraded MCA V3 portal. Here’s a simple step-by-step process for LLPs to follow:
- Login to MCA V3:
Visit www.mca.gov.in and click on LLP Login (V3). Use your registered email ID and OTP to access the dashboard. - Access Form 11:
Navigate to MCA Services → LLP e‑Filing → Form 11 (Annual Return). - Pre-fill the Form:
Enter your LLPIN and click on “Pre-fill” to auto-populate basic details like LLP name, partners, contribution amounts, etc. - Complete the Form:
Add any missing data, such as- Changes in partners during the year
- Capital contributions
- Changes in the LLP agreement, if applicable
- Submit the Form:
Once all details are entered, click “Submit.” You will receive an SRN (Service Request Number) and a downloadable PDF copy. - Attach DSC and Upload:
Download the PDF form from the “My Applications” section. Affix the Digital Signature Certificates (DSC) of the designated partners. - Final Submission and Payment:
Re-upload the digitally signed PDF on the portal and make the payment, if applicable. Please save the acknowledgement receipt. - Note: Ensure that DSCs are registered on MCA V3 and that all details are accurate to avoid rejection or delay.
Example:
“RST LLP” filed Form 11 on 25th May 2025 by digitally signing it through the MCA portal using the DSCs of its two designated partners, ensuring timely compliance.
Why Two DSCs?
- It ensures dual verification and accountability of the LLP’s annual return data.
- It aligns with LLP structure, which requires a minimum of two partners to form an LLP under Indian law.
Conclusion
Form 11 is an essential compliance requirement for LLPs in India. Timely filing by 30th May each year helps avoid heavy penalties, maintain good legal standing, and ensure readiness for business expansion or financial transactions. LLPs should be proactive and consult professionals for timely and accurate compliance.
Disclaimer: The information provided in this article is for general informational purposes only and does not constitute professional advice. NMRG & CO is not liable for any errors or omissions in the content or for any actions taken based on it, despite efforts to ensure its accuracy and completeness. Readers are advised to consult a qualified chartered accountant or compliance professional before making any decisions based on the content of this post.