Form 8:
Statement of Account and Solvency
LLP statement of account and solvency, with the mandatory MSMED disclosure.
Last reviewed: 2026-08-19 · every figure carries its source
30 Oct 2026 for FY 2025-26 (30 days after the six months ending 30 Sep 2026)
What Form 8 does
Annual financial filing of the LLP: Part A is a declaration of solvency by the designated partners; Part B is the statement of accounts (statement of assets & liabilities and statement of income & expenditure) for the financial year, with a mandatory disclosure under the MSMED Act 2006.
Who files — and the thresholds
Every LLP registered on or before 30 September of the relevant FY (an LLP incorporated after that can close its first FY the following 31 March). Signed by two designated partners; must additionally be certified by the auditor where audit applies — turnover > ₹40 lakh or contribution > ₹25 lakh (Rule 24(8)); below those limits, a declaration of exemption from audit is made and a practising CA/CS/CMA certification applies per the form.
Attachments
- Disclosure under the Micro, Small and Medium Enterprises Development Act 2006 (mandatory)
- Statement of contingent liabilities not provided for, if any
- Audit report / auditor's certification where audit is applicable
- Any other relevant information (optional)
What filing late costs
Same 2022 slab ladder as Form 11: small LLPs 1x/2x/4x/6x/10x/15x of normal fee, other LLPs 1x/4x/8x/12x/20x/30x, by delay slab (≤15/15-30/30-60/60-90/90-180/180-360 days); beyond 360 days 15x + ₹10/day (small) or 30x + ₹20/day (other). Non-compliance with s.34 also punishable with penalties on the LLP and designated partners under s.34(5), LLP Act.
Compare all three additional-fee regimes side by side →Common mistakes
Omitting the mandatory MSMED-disclosure attachment — the commonest resubmission trigger on Form 8
Skipping audit on the belief both limits must be crossed — audit applies once EITHER turnover exceeds ₹40 lakh OR contribution exceeds ₹25 lakh
Confusing the two annual deadlines: Form 11 by 30 May, Form 8 by 30 October — filing both in October means Form 11 is 5 months late
The statutory basis
Section 34(2) & (3), LLP Act 2008 read with Rule 24, LLP Rules 2009 (audit threshold in Rule 24(8)); late-fee slabs per 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
Does a nil-activity LLP need Form 8?
Yes — every LLP files Form 8 annually with at least the solvency declaration, nil accounts and the MSMED disclosure, until struck off or wound up.
When is an audit mandatory for the LLP?
When turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh in the FY (Rule 24(8)). Partners may also voluntarily opt for audit; below the limits the form carries the partners' exemption declaration instead.
What does a year's delay cost a small LLP?
For a 180-360 day delay, 15x the normal fee; beyond 360 days, 15x plus ₹10 per day beyond day 360 (₹20/day and 30x for non-small LLPs) — far below the pre-2022 ₹100/day but still open-ended.
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.