By Corpzo – Your Trusted Compliance Partner
Limited Liability Partnerships (LLPs) have gained immense popularity in India over the past decade. They offer a hybrid structure that combines the operational flexibility of a partnership with the limited liability feature of a company. However, with great benefits come great responsibilities — particularly in the form of annual and event-based compliances.
With the advent of Digital India initiatives, the Ministry of Corporate Affairs (MCA) has streamlined most LLP compliance processes online, making it easier for professionals and businesses to meet their statutory obligations. But are you aware of the complete compliance checklist for your LLP in 2025?
This comprehensive guide will walk you through everything you need to know about LLP compliances online in India, including timelines, penalties, forms, documentation, and expert tips.
? What Is an LLP and Why Is Compliance Important?
A Limited Liability Partnership (LLP) is a legal entity registered under the Limited Liability Partnership Act, 2008. It is ideal for startups, professionals, and small businesses that want to enjoy the benefit of limited liability without the rigid structure of a private limited company.
Why does compliance matter?
✅ Ensures legal standing and credibility
✅ Avoids heavy penalties and disqualification
✅ Enhances investor and lender confidence
✅ Keeps your business records updated on MCA portals
✅ Reduces risk of prosecution under the LLP Act
? LLP Compliance Calendar 2025: Key Deadlines
Here is a quick look at the annual compliance deadlines for LLPs in 2025:
Compliance Type Form No. Due Date (FY 2024-25)
Filing of Annual Return Form 11 30 May 2025
Filing of Statement of Account & Solvency Form 8 30 October 2025
Income-Tax Return (if audit not required) ITR-5 31 July 2025
Income-Tax Return (if audit required) ITR-5 31 October 2025
Tip: Set calendar reminders or hire a professional firm like Corpzo to help track these dates.
? Mandatory Annual Compliances for LLPs
LLPs in India are required to file the following annual forms with the MCA:
1. Form 11 – Annual Return of LLP
What it contains: Basic information about the LLP partners, changes during the year, and contribution details.
Who files it: All LLPs, irrespective of turnover.
Due date: 30 May every year.
Filing mode: Completely online via MCA portal.
2. Form 8 – Statement of Account & Solvency
What it contains: Financial position of the LLP including assets, liabilities, income, and expenditure.
Certification: Must be signed by two designated partners and certified by a CA/CS.
Due date: 30 October every year.
Important: Audits are mandatory if turnover exceeds ₹ 40 lakh or contribution exceeds ₹ 25 lakh.
3. Income-Tax Return (ITR-5)
Mandatory for: All LLPs.
Due date:
31 July – if audit not applicable
31 October – if audit applicable
Mode: File online at incometax.gov.in
Event-Based Compliances for LLPs
Apart from annual filings, LLPs are also required to file certain forms whenever specific events occur during the year:
Event Form No. Timeline
Change in partners/designated partners Form 3 & 4 Within 30 days
Change in registered office Form 15 Within 30 days
Change in LLP agreement Form 3 Within 30 days
Increase in contribution Form 3 Within 30 days
Closure or winding-up of LLP Form 24 As per procedure
Non-filing of these event-based forms can attract heavy penalties and also affect future compliance.
? MCA Portal: Online Filing Made Easy
Under the Digital India movement, the Ministry of Corporate Affairs has revamped the MCA V3 portal to allow LLPs to file all forms online.
Steps for online compliance filing:
Register/Log in to www.mca.gov.in
Select LLP-related e-filing services
Download the required form (Form 11, Form 8, etc.)
Fill and digitally sign using a valid DSC (Digital Signature Certificate)
Upload the form and pay the prescribed fees online
Download acknowledgment/Challan for future records
? Penalties for Non-Compliance
The LLP Act prescribes stringent penalties for late or non-filing of forms:
Non-Compliance Penalty
Late filing of Form 11 or Form 8 ₹ 100 per day (no upper limit)
Non-filing of event-based forms ₹ 100 per day + additional fines
Failure to maintain proper books Fine up to ₹ 5 lakh + partner liability
Default in income-tax return filing Interest + penalty + late fees up to ₹ 10,000
Filing on time is cheaper than paying penalties later.
? Documents Required for LLP Compliances
Here is a checklist of commonly required documents for annual and event-based filings:
LLP Agreement & any amendments
PAN & TAN of LLP
Digital Signature Certificates (DSCs) of Designated Partners
Statement of Account & Solvency
Partner KYC documents (PAN, Aadhaar)
Proof of Registered Office Address
Audit report (if applicable)
Board/Partner resolutions (for major changes)
?⚖️ Statutory Authorities Involved
Ministry of Corporate Affairs (MCA) – For filing all LLP forms and registrations
Income Tax Department – For ITR filing and assessment
Registrar of Companies (ROC) – Monitors LLP compliance status and imposes penalties
Professional Certifiers – CA, CS, or CMA to certify financial forms like Form 8
? Why LLP Compliances Are Getting Stricter in 2025
The Government of India is focusing on increasing corporate governance, transparency, and tax compliance. With the rollout of MCA V3, integrated DIN verification, and AI-based monitoring, the scrutiny of LLPs has become more robust.
Failing to comply may not only lead to penalties but also disqualification of partners, strike-off of LLP, or even prosecution.
✅ Benefits of Timely LLP Compliance
✅ Enhances credibility with banks, investors, and clients
✅ Avoids unnecessary litigation and penalties
✅ Keeps LLP in “Active” status on MCA portal
✅ Ensures smooth expansion, funding, or merger opportunities
✅ Helps in faster closure of LLP if required
?️ How Corpzo Helps You Stay Compliant
At Corpzo, we specialize in providing end-to-end LLP compliance services online across India. Our offerings include:
?️ Annual compliance filing (Form 8 & Form 11)
? Event-based filings (partner change, contribution change, etc.)
? ITR-5 filing and audit coordination
? Compliance calendar & reminders
?️ MCA portal assistance & DSC management
?? Expert support from CA, CS & legal team
We ensure your LLP remains 100 % compliant without stress.
?️ Visual Overview: LLP Compliance Process & Online Filing
Below is a quick visual reference to understand the LLP compliance process and online filing on the MCA portal.
LLP Compliance Workflow
Final Thoughts
LLPs are an excellent business vehicle for modern entrepreneurs and professionals in India. But just like any other registered entity, they come with their fair share of responsibilities.
By following the LLP compliance checklist for 2025, filing forms on time, and maintaining proper records, you can avoid legal complications and ensure your LLP enjoys uninterrupted operations.
⚖️ Remember: Compliance is not a cost — it is an investment in your business’s sustainability and credibility.
? Need Expert Assistance?
If you are unsure about your LLP’s compliance status or want professional help to manage filings online, Corpzo is just a call away.
? Visit: www.corpzo.com
