All about LLP Form 11 : Applicability, due date- 2025
1. What is Form 11 for an LLP?
Form 11 is the annual return that every Limited Liability Partnership (LLP) in India is required to file with the Registrar of Companies (RoC) under Section 35 of the Limited Liability Partnership Act, 2008. It provides details about the LLP’s financial and operational status for the corresponding financial year.
2. Who is required to file Form 11?
Every LLP registered under the Limited Liability Partnership Act, 2008, must file Form 11, regardless of its turnover or contribution.
3. What is the purpose of filing Form 11?
Form 11 ensures compliance with statutory requirements by providing information about the LLP’s partners, turnover, contribution, and other key details to the RoC, promoting transparency and accountability.
4. When is Form 11 required to be filed?
Form 11 must be filed within 60 days from the closure of the financial year, i.e., by May 30 of each year for the financial year ending March 31.
5. What is the financial year for an LLP?
- Standard Financial Year for LLPs:
The financial year for all LLPs typically runs from April 1 to March 31 of the next year. - Exception for LLPs Incorporated After 30th September of the year:
If an LLP is incorporated after September 30 in any year, its first financial year may extend beyond the usual March 31 of the next year. Such LLPs can close first year on March 31 of the year next following the year of incorporation; - Example for Clarity:
If an LLP is incorporated on October 21, 2024:
The LLP may choose to extend its first financial year to March 31, 2026 instead of March 2025.
Please note this extension is optional, not mandatory. LLPs permitted to have first FY of maximum 18 months.
6. What information is required in Form 11?
Form 11 includes:
-
- Details of the LLP, such as LLPIN (LLP Identification Number) and name.
- Details of designated partners and other partners.
- Details of company(s)/ LLP(s) in which partner/ designated partner is a director/partner
- Turnover and contribution details for the financial year.
- Details of Compounding of offences and Penalty details if any.
- Confirmation of compliance with statutory requirements.
- Any changes in the LLP’s structure or partners during the year.
7. What certifications are required with Form 11?
- For LLPs with turnover up to ₹5 crore or contribution up to ₹50 lakh: A certificate from a designated partner (other than the signatory of the annual return) confirming that the information in Form 11 is true and correct.
- For LLPs exceeding the above limits: A certificate from a practicing Company Secretary verifying the accuracy of the particulars based on the LLP’s books and records.
8. Are there any exceptions to the certification requirement?
Yes, if an LLP with turnover up to ₹5 crore or contribution up to ₹50 lakh is undergoing a Corporate Insolvency Resolution Process (CIRP) or liquidation under the Insolvency and Bankruptcy Code, 2016, or the LLP Act, 2008, the annual return can be signed by an Interim Resolution Professional (IRP), Resolution Professional (RP), Liquidator, or LLP Administrator. In such cases, no certification from a designated partner is required.
9. How should Form 11 be authenticated?
Form 11 must be duly authenticated by the designated partner(s) of the LLP. Digital signatures are required for e-filing on the Ministry of Corporate Affairs (MCA) portal. DPs must register as a business user on V3 MCA portal.
10. What are the consequences of not filing Form 11 on time?
If an LLP fails to file Form 11 within 60 days from the closure of the financial year:
-
- The LLP is liable to a penalty of ₹100 per day of delay, up to a maximum of ₹1 lakh.
- Designated partners are liable to a penalty of ₹100 per day, up to a maximum of ₹50,000.
Additional Fees for Delay in Filing Forms:
| Period of Delay | Small LLPs | Other than Small LLPs |
|---|---|---|
| Up to 15 days | One time | One time |
| More than 15 days and up to 30 days | 2 times normal fees | 4 times normal fees |
| More than 30 days and up to 60 days | 4 times normal fees | 8 times normal fees |
| More than 60 days and up to 90 days | 6 times normal fees | 12 times normal fees |
| More than 90 days and up to 180 days | 10 times normal fees | 20 times normal fees |
| More than 180 days and up to 360 days | 15 times normal fees | 30 times normal fees |
| Beyond 360 days | 25x (other forms) 15x + ₹10/day (Form 8/11) |
50x (other forms) 30x + ₹20/day (Form 8/11) |
10. Where and how is Form 11 filed?
Form 11 is filed electronically on the V3 MCA portal (www.mca.gov.in) in the prescribed format, accompanied by the applicable filing fee.
11. What is the fee for filing Form 11?
The filing fee for Form 11 varies based on the LLP’s contribution amount, as prescribed by the LLP Rules. Filing fees for LLP
| Contribution Slab | Filing Fee (INR) |
|---|---|
| Upto ₹1 lakh | ₹50 |
| Above ₹1 lakh ≤ ₹5 lakhs | ₹100 |
| Above ₹5 lakhs ≤ ₹10 lakhs | ₹150 |
| Above ₹10 lakhs ≤ ₹25 lakhs | ₹200 |
| Above ₹25 lakhs ≤ ₹1 crore | ₹400 |
| Above ₹1 crore | ₹600 |
12. Can LLP Form 11 be revised after submission?
No specific provision allows for revising Form 11 after submission. However, any errors or discrepancies may require clarification or corrective filings as per the RoC’s directions.
13. What is penalty for False Statement in LLP returns/statement or documents.
Under Section 37 of the Limited Liability Partnership Act, 2008, if any person makes a false statement in any return, statement, or document (e.g., Form 11) required under the Act:
- Conditions for Penalty:
The statement is false in any material particular, and the person knows it to be false; or
The statement omits any material fact, and the person knows it to be material. - Punishment:
Imprisonment: Up to 2 years. and
Fine: Between ₹1 lakh and ₹5 lakh.
The penalty applies unless the Act expressly provides otherwise for specific provisions.
14. What happens if an LLP is under insolvency or liquidation?
If an LLP is under the Corporate Insolvency Resolution Process (CIRP) or liquidation, the Form 11 can be signed by the appointed Interim Resolution Professional, Resolution Professional, Liquidator, or LLP Administrator, and no designated partner certification is required for LLPs with turnover up to ₹5 crore or contribution up to ₹50 lakh.
15. Is Form 11 filing mandatory even if the LLP has not conducted any business?
Yes, filing Form 11 is mandatory for all LLPs, even if they have not conducted any business during the financial year. The LLP must still report its status to the RoC.
16. What is the due date for filing LLP Form 11 for the FY 2024-25?
For the financial year 2024-25 (April 1, 2024, to March 31, 2025), every Limited Liability Partnership (LLP) must file Form 11 with the Registrar of Companies (RoC) within 60 days from the closure of the financial year. Therefore, the due date for filing Form 11 for FY 2024-25 is May 30, 2025.
