In short
- LLP Form 8 (Statement of Account & Solvency) for FY 2025-26 is due on 30 October 2026.
- MCA's October 2026 extension covers only company forms — not LLP Form 8.
- Late filing costs ₹100 per day, with no upper limit.
What is LLP Form 8?
Every Limited Liability Partnership must file Form 8 each year. It reports the LLP's statement of account and solvency — its assets, liabilities, income and expenses for the year ending 31 March. It is due within 30 days from the end of six months of the financial year, which means 30 October.
Is the 2026 due date extended?
No. General Circular 05/2026 dated 24 October 2026 extends only company filings (AOC-4 and MGT-7). Read about the company extension →
Key facts
| Item | Details |
|---|---|
| Form 8 due date (FY 2025-26) | 30 October 2026 |
| Form 11 (annual return) | 30 May every year |
| Late fee | ₹100 per day of delay, no upper limit |
| Who signs | Designated partners (with DSC), certified by a practising CA, CS or Cost Accountant |
| Audit compulsory if | Turnover above ₹40 lakh or contribution above ₹25 lakh |
Checklist to file before 30 October
- Finalise the accounts for FY 2025-26 (and audit, if required).
- Check that the designated partners' DSCs are valid.
- Get the form certified by a practising professional.
- File Form 8 on the MCA V3 portal and pay the fee.
- Keep the challan (SRN) safe for your records.
Aaj file karo, kal ka ₹100 bachao — har din.
Running out of time? We prepare LLP accounts and file Form 8 and Form 11. Send your query today →
Sources