JASMINE KAUR HUDA
Assistant General Manager
Published on: May 26, 2026
LLP Form 11 Filing - Complete Guide for FY 2025-26
Introduction
Every Limited Liability Partnership (LLP) registered under the LLP Act, 2008 is required to file Form 11 (Annual Return) with the Registrar of Companies (ROC) every year. Filing Form 11 is a mandatory compliance requirement irrespective of turnover, profit, business activity, or whether the LLP remained dormant during the year.
What is LLP Form 11?
Form 11 is the Annual Return of an LLP containing details relating to:
- LLP Identification Number (LLPIN)
- Registered office address
- Business activities
- Details of partners and designated partners
- Total contribution received by partners
- Changes in partners during the year
- Penalties or compounding of offences, if any
Form 11 is a compliance return and does not contain financial statements. Financial information is separately reported in Form 8.
Who is Required to File Form 11?
Form 11 must be filed by:
- Every LLP registered in India.
- LLPs having business operations.
- LLPs having no business activity.
- Newly incorporated LLPs (subject to applicable reporting requirements).
Even a dormant LLP is required to file Form 11 annually.
Due Date for Filing Form 11
The Annual Return in Form 11 must be filed within 60 days from the closure of the financial year.
| Particulars | Due Date |
|---|---|
| Financial Year End | 31 March |
| Form 11 Filing Due Date | 30 May |
For FY 2025-26 (ending on 31 March 2026), the due date is 30 May 2026.
Information Required for Form 11
Before filing Form 11, keep the following details ready:
- LLPIN
- Name of LLP
- Registered office address
- Principal business activities
- Details of partners/designated partners
- Total obligation of contribution
- Total contribution received
- Summary of partners as on 31 March
- Details of penalties, if any
- Changes in partnership during the year
Certification Requirement
Form 11 must be digitally signed by a Designated Partner.
Certification by a Practicing Company Secretary is required where:
- LLP turnover exceeds ₹5 Crore; or
- Total contribution exceeds ₹50 Lakh.
Filing Fees
The filing fee depends upon the amount of contribution of the LLP.
| Contribution | Filing Fee |
|---|---|
| Up to ₹1 lakh | ₹50 |
| Above ₹1 lakh up to ₹5 lakh | ₹100 |
| Above ₹5 lakh up to ₹10 lakh | ₹150 |
| Above ₹10 lakh | ₹200 |
(Subject to MCA amendments from time to time.)
Late Filing Penalty
Failure to file Form 11 within the prescribed due date attracts additional fees.
- Additional fee: ₹100 per day of delay
- Penalty continues until the form is filed.
Example
| Delay | Additional Fee |
|---|---|
| 10 Days | ₹1,000 |
| 30 Days | ₹3,000 |
| 100 Days | ₹10,000 |
Therefore, timely filing is strongly recommended.
Difference Between Form 11 and Form 8
| Particulars | Form 11 | Form 8 |
|---|---|---|
| Nature | Annual Return | Statement of Account & Solvency |
| Contains Financial Data | No | Yes |
| Due Date | 30 May | 30 October |
| Purpose | Partner and LLP Information | Financial Position of LLP |
Consequences of Non-Filing
Non-filing of Form 11 may result in:
- Heavy additional fees.
- LLP being marked as non-compliant.
- Difficulties in closure or strike-off of LLP.
- Issues in obtaining loans, investments, or government approvals.
- Prosecution and penalties under LLP Act provisions.
Conclusion
Form 11 is a mandatory annual compliance for every LLP in India. It provides updated information about the LLP's partners, contribution structure, and management details to the Ministry of Corporate Affairs. Since the due date is 30 May every year, LLPs should ensure timely filing to avoid additional fees and compliance issues.
Key Takeaway: Even if an LLP has no turnover, no bank transactions, or no business activity during the year, Form 11 filing remains compulsory.