Form 11:
Annual return of the LLP
LLP annual return — partners, designated partners, contributions and changes.
Last reviewed: 2026-08-19 · every figure carries its source
30 May 2026 for FY 2025-26 (already past as of 19 Aug 2026); next: 30 May 2027 for FY 2026-27
What Form 11 does
Annual return summarising the LLP's partners and designated partners, their contributions received/accounted, changes during the year, penalties/compounding, and particulars of other body-corporate positions held by partners. It is a management-details return — the financials go in Form 8, not here.
Who files — and the thresholds
Every LLP registered in India, regardless of turnover or activity — including LLPs with nil operations. Certification: digital signatures of the designated partners suffice normally; if total contribution exceeds ₹50 lakh OR turnover exceeds ₹5 crore, the return must be certified by a company secretary in whole-time practice.
Attachments
- Details of LLPs/companies in which partners or designated partners are partners/directors (mandatory attachment where applicable)
- Optional attachment for any other information
What filing late costs
Additional fee per the LLP (Amendment) Rules 2022 (w.e.f. 1 Apr 2022), as a multiple of the normal filing fee: small LLPs 1x (≤15 days), 2x (15-30), 4x (30-60), 6x (60-90), 10x (90-180), 15x (180-360); other LLPs 1x/4x/8x/12x/20x/30x over the same slabs. Beyond 360 days, Forms 8 & 11 attract 15x + ₹10/day (small) or 30x + ₹20/day (other) for the period beyond 360 days. Underlying default also punishable: s.35(3) LLP Act penalties on the LLP and designated partners.
Compare all three additional-fee regimes side by side →Common mistakes
Missing the deadline because it is not AGM-linked — 30 May arrives fast and there is no extension mechanism tied to meetings
Contribution figures in Form 11 not matching Form 8 and the LLP agreement — a classic mismatch that surfaces in later filings and strike-off scrutiny
Assuming a dormant/no-revenue LLP is exempt — Form 11 (and Form 8) are mandatory until the LLP is formally struck off or wound up
The statutory basis
Section 35(1), LLP Act 2008 read with Rule 25(1), LLP Rules 2009; small-LLP fee concessions via s.2(1)(ta), LLP Act (inserted by the LLP (Amendment) Act 2021) and the LLP (Amendment) Rules 2022
MCA extends dates ad hoc in some years. This page encodes the statutory position — verify the current date on mca.gov.in before filing.
Frequently asked
Our LLP had zero transactions — do we still file?
Yes. Form 11 is mandatory for every registered LLP, including nil-activity ones. Persistent non-filing also blocks Form 24 strike-off until overdue returns are made good (subject to the Rules' requirements).
What is a 'small LLP' and why does it matter?
Contribution ≤ ₹25 lakh and turnover ≤ ₹40 lakh (s.2(1)(ta)). Small LLPs pay half the pace of late-fee escalation: multipliers of 1x/2x/4x/6x/10x/15x of normal fee versus 1x/4x/8x/12x/20x/30x for other LLPs.
Is the old ₹100/day LLP late fee still in force?
No — the flat ₹100/day (no cap) regime ended 31 Mar 2022. From 1 Apr 2022 the multiplier slabs apply, with a per-day component (₹10/day small, ₹20/day other) only beyond 360 days for Forms 8 and 11.
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.