LLP Forms Due Date in 2025: Complete Guide to Annual Compliance Deadlines

Every Limited Liability Partnership (LLP) in India must comply with a set of annual legal filings to avoid heavy penalties and regulatory issues. Understanding the LLP Forms Due Date is crucial for designated partners and compliance professionals to stay legally compliant and maintain active status with the Ministry of Corporate Affairs (MCA) and the Income Tax Department.

In this guide, we provide a detailed overview of LLP forms due date for Form 8, Form 11, ITR filing, DIR-3 KYC, audit reports, and transfer pricing documents for the financial year 2024–25 (Assessment Year 2025–26).

Form 11 Due Date – LLP Annual Return Filing

Form Name: Form 11 – Annual Return of LLP
Purpose: Provides a summary of LLP’s partners, contributions, and changes during the financial year.

LLP Form 11 Due Date:

May 30, 2025

This form must be filed even if the LLP did not conduct any business. Timely submission avoids late fees and legal scrutiny.

Late Fee: ₹100 per day without limit.

Form 8 Due Date – Statement of Accounts and Solvency

Form Name: Form 8 – Financial disclosure and solvency declaration

This form covers the LLP’s:

  • Balance sheet

  • Profit and loss account

  • Declaration of solvency by partners

LLP Form 8 Due Date:

October 30, 2025

When Audit is Required:

  • Turnover exceeds ₹40 lakhs

  • Capital contribution exceeds ₹25 lakhs

Late Fee: ₹100 per day with no upper limit.

LLP Income Tax Return Filing (ITR-5)

All LLPs must file their annual income tax return using Form ITR-5, even if no income is generated.

LLP ITR Filing Due Dates:

  • July 31, 2025 – If audit not required

  • October 31, 2025 – If audit applicable under Section 44AB

  • November 30, 2025 – If Transfer Pricing report (Form 3CEB) applies

Mode: File online with DSC via the Income Tax Portal.

DIR-3 KYC Due Date – For Designated Partners

Every partner with a Director Identification Number (DIN) must update KYC annually using DIR-3 KYC.

DIR-3 KYC Due Date:

September 30, 2025

Non-compliance Consequences:

  • DIN deactivation

  • ₹5,000 penalty

Tax Audit Filing for LLPs

When Required:

LLPs must conduct a tax audit under Section 44AB if:

  • Turnover exceeds ₹1 crore (business), or

  • ₹50 lakhs (profession)

Form Used: 3CA/3CB + 3CD

Due Date for Audit Report:

October 31, 2025

Transfer Pricing Report – Form 3CEB Due Date

When Required:

Applicable if the LLP has:

  • International transactions with related parties, or

  • Specified domestic transactions under Section 92E

Form: Form 3CEB (certified by a Chartered Accountant)

Form 3CEB Due Date:

November 30, 2025

Note: Must be filed at least one month before the ITR.

LLP Forms Due Date Calendar 2025

Form / Filing Purpose Due Date Penalty
Form 11 LLP Annual Return May 30, 2025 ₹100/day, no max limit
Form 8 Accounts and Solvency October 30, 2025 ₹100/day, no max limit
ITR (Non-audit) Tax Return (ITR-5) July 31, 2025 ₹1,000–₹5,000 u/s 234F
ITR (Audit) Tax Return (audit applicable) October 31, 2025 ₹5,000 + audit penalty
ITR (TP Cases) Tax Return with TP November 30, 2025 ₹1,00,000 for non-filing of 3CEB
DIR-3 KYC Partner KYC Update September 30, 2025 ₹5,000 + DIN deactivation
Form 3CEB TP Reporting November 30, 2025 ₹1 lakh under Section 271BA
Tax Audit Report Form 3CD & 3CA/CB October 31, 2025 ₹1.5 lakh or 0.5% of turnover (whichever less)

Final Thoughts

Tracking every LLP Forms Due Date ensures your partnership stays in good legal standing and avoids significant fines. Whether it’s Form 11, Form 8, or tax returns, each filing has a purpose—and a penalty for delay.

Use a compliance calendar or engage a Professional to streamline your annual LLP filings. Proactive filing demonstrates your LLP’s integrity and operational discipline to banks, clients, and the government.

Need help with your LLP’s annual filing and compliance? Book a free consultation with our experts and stay penalty-free.