Form 8 (LLP) Due Date — Filing Calendar 2026-27
Due Date
30th October each year
What is Form 8 (LLP)?
LLP Form 8 is the annual 'Statement of Account and Solvency' filed by Limited Liability Partnerships. It contains the LLP's financial statements (balance sheet, statement of income and expenditure) and a declaration of solvency by designated partners. It must be filed within 30 days of 30th September each year.
Who files it?
All Limited Liability Partnerships (LLPs) registered under the LLP Act, 2008 must file Form 8 annually, regardless of whether they conducted business during the year.
Frequently Asked Questions — Form 8 (LLP)
What is the LLP Form 8 due date for FY 2025-26?
Form 8 (LLP) for FY 2025-26 must be filed by 30th October 2026.
Does Form 8 require audited financials?
LLPs with turnover up to ₹40 lakh or contribution up to ₹25 lakh do not require an audit. For such LLPs, Form 8 can be self-certified. LLPs above these thresholds must have their accounts audited and attach the auditor's report.
What is the difference between LLP Form 8 and LLP Form 11?
Form 8 is for financial statements (accounts and solvency). Form 11 is the annual return that captures partner details, profit-sharing ratios, and other LLP information. Both are mandatory annual filings.
Is digital signature mandatory for LLP Form 8?
Yes. LLP Form 8 must be digitally signed by designated partners. If the accounts require audit, the practicing CA's digital signature is also required.