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Key Benefits

  • Ensures continuous legal standing of the LLP without regulatory interruption
  • Protects partners from penalties, prosecution, and compliance escalations
  • Enhances credibility with banks, financial institutions, and counterparties
  • Enables smooth access to credit facilities, tenders, and professional contracts
  • Supports disciplined profit-sharing and partner-level tax compliance
  • Improves audit readiness and financial transparency
  • Reduces regulatory scrutiny and compliance risk exposure
  • Facilitates seamless scalability and restructuring if required

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Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Overview

A Limited Liability Partnership (LLP) is governed by the Limited Liability Partnership Act, 2008 and regulated by the Ministry of Corporate Affairs (MCA). LLPs combine the operational flexibility of a partnership with the limited liability protection of a company, making them a preferred structure for professional firms and growing businesses. For Financial Year 2025–26 (Assessment Year 2026–27), LLP compliance is fully digitised and monitored through the MCA V3 web-based filing ecosystem.
Every LLP is mandatorily required to maintain proper books of accounts, prepare an annual Statement of Account and Solvency, and file annual returns with the Registrar of Companies (RoC). Unlike companies, LLPs are not required to hold board meetings or general meetings; however, annual filings such as Form 8 and Form 11 are compulsory irrespective of turnover or operational activity.
From FY 2025–26 onward, LLPs liable to tax audit under the Income-tax Act, 1961 must mandatorily use accounting software with an audit trail (edit log) feature. This requirement ensures that all accounting entries are traceable and that no modification can be made without leaving a permanent system-generated record. The audit trail mandate reflects the regulator’s broader policy objective of enforcing transparency, traceability, and data integrity across business entities.
The MCA V3 system operates on auto-triggered additional fees, meaning delays immediately translate into financial penalties without manual intervention or discretionary relief. Further, MCA filings are increasingly cross-verified with Income Tax and GST data, making reconciliation across platforms critical. Any inconsistency between LLP Form 8, income tax returns, and GST filings can result in notices or scrutiny
Compliance for LLPs has evolved from a statutory obligation into a governance benchmark. An LLP with timely filings, reconciled financial data, active Designated Partner Identification Numbers (DPINs), and clean tax records benefits from stronger lender confidence, reduced compliance friction, and long-term structural credibility. For FY 2025– 26, LLP compliance is a foundational requirement for operational stability and sustainable growth.

Documents Required

Documents
  • 1 PAN Card
  • 2 Aadhaar Card
  • 3 LLP Agreement
  • 4 Certificate of Incorporation
  • 5 PAN of LLP
  • 6 Partner PAN Cards
  • 7 Partner Aadhaar Cards
  • 8 Books of Accounts
  • 9 Bank Statements
  • 10 Audit Report (if applicable)

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Mandatory Compliance (FY 2025–26)

Compliance Name Short Description (including Section/Rule references) Specific 2026 Due Date
Form 11 (Annual Return) Annual return under Section 35 of LLP Act, 2008 30 May 2026
Form 8 (Statement of Account & Solvency) Financial disclosure under Section 34(2) 30 October 2026
Income Tax Return (ITR-5) Annual return under Incometax Act, 1961 31 July 2026 (non-audit) / 31 October 2026 (audit cases)
Tax Audit (if applicable) Audit under Section 44AB 30 September 2026
DIR-3 KYC KYC of designated partners to keep DPIN active 30 September 2026

Applicable Compliance (Event-based / Conditional)

Compliance Name Short Description (including Section/Rule references) Specific 2026 Due Date
LLP Form 3 Change in LLP Agreement Within 30 days of change
LLP Form 4 Change in partners or designated partners Within 30 days of event
DPT-3 Return of loans or advances, if applicable 30 June 2026
MSME-1 Half-yearly return for outstanding MSME dues 30 April 2026 / 31 October 2026
GST Amendment Application Change in LLP business particulars Within 15 days of change
LLP Strike Off (Form 24) Closure of LLP As and when applicable

Penalty and Non-compliance Risk

Additional filing fees
Monetary penalties
Designated partner disqualification
DPIN deactivation
LLP marked non-compliant
Prosecution under LLP Act
Increased regulatory scrutiny

FAQs

1. Is annual compliance mandatory for LLPs with no operations?

Yes, Form 8 and Form 11 must be filed even for inactive LLPs.

2. What is the due date for Form 11 for FY 2025–26?
3. What is the due date for Form 8 in 2026?
4. Which ITR form applies to LLPs?
5. When is tax audit mandatory for an LLP?
6. Is audit-trail-enabled accounting software compulsory?
7. What happens if Form 8 or Form 11 is filed late?
8. Is DIR-3 KYC mandatory for LLP partners?
9. Can designated partners be disqualified for non-compliance?

Seamless Compliance for Your Business

Focus on growing your business while we handle the complexities of statutory compliance. From GST filing to Annual Audits, our automated systems ensure you never miss a deadline.

CA
  • GST Filing & Reconciliation
  • Income Tax Returns (ITR)
  • TDS/TCS Returns
  • Statutory & Tax Audit
  • ROC Company Filings

What Our Clients Say

Discover what our satisfied clients have to say about their experience working with us

Sandeep Reddy
Founder, Retail Trading Business
" ARK Advisors made our audit process smooth and stress-free. Clear checklist, timely follow-ups, and very practical guidance. "
Anusha Sharma
Partner, Professional Services Firm
" Their team quickly identified compliance gaps and suggested actionable fixes. Reporting was crisp and easy for management to understand. "
Rohit Kulkarni
CFO, Manufacturing Unit
" We got strong process recommendations and control improvements. The audit insights genuinely helped us reduce leakage and improve discipline. "
Meghana Rao
Director, Startup
" Professional, responsive, and very transparent. They explained everything in simple terms and kept the entire process on schedule. "
Imran Khan
Owner, Hospitality Business
" The team ensured our documentation was audit-ready and supported us throughout. Great experience and strong attention to detail. "

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