LLP Form 8: Statement of Account and Solvency, 30 October 2026 Deadline

What Is Form 8?

Form 8 is the Statement of Account and Solvency that every Limited Liability Partnership (LLP) files with the Registrar under Section 34(3) of the LLP Act, 2008, read with Rule 24(4) of the LLP Rules, 2009.

It combines:

• The LLP's statement of accounts (assets and liabilities, income and expenditure)


• A statement of solvency made by the designated partners

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Deadline: October 30, 2026

Under Rule 24(4), Form 8 must be filed within 30 days from the end of six months of the financial year.

• For an LLP with an April to March financial year, six months end on September 30
• 30 days from September 30 = October 30, 2026

This is an annual filing. Section 34(3) requires every LLP to file it "every year"; the Act makes no exception for dormant or loss-making LLPs.

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Who Must File

Every registered LLP in India, whether or not it has:

• Commenced operations


• Earned any income


• Any assets

A dormant LLP still files, with nil figures where applicable.

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What Must Be Disclosed

Form 8 (as substituted by the LLP (Second Amendment) Rules, 2022) captures:

• Part A, Statement of Solvency: the designated partners' declarations, including whether turnover exceeds ₹40 lakh and whether contribution exceeds ₹25 lakh


• Part B, Statement of Account: contribution received, secured and unsecured loans and other liabilities, assets, and income and expenditure for FY 2025-26 (as at March 31, 2026)

Signatures and certification:

• The statement is signed by the designated partners (Section 34(2); Rule 24(6)).


• Form 8 also carries a certificate by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice, who certifies having verified the particulars from the LLP's records. In the notified form this certificate is a mandatory field and is not tied to any turnover or contribution limit, so plan for it on every Form 8.


• The ₹40 lakh turnover / ₹25 lakh contribution limits are the audit threshold, not the certification threshold: an LLP within both limits need not get its accounts audited (Rule 24(8)). The audit requires a Chartered Accountant in practice (Rule 24(9)).

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Penalty for Late or Non-Filing

Section 34(5), LLP Act, 2008 (substituted by the LLP (Amendment) Act, 2021, w.e.f. April 1, 2022):

The penalty runs every day until the form is filed. A two-month (60-day) delay means ₹6,000 on the LLP and ₹6,000 on each designated partner. Separately, a late form is filed on payment of an additional fee on top of the normal filing fee (Section 69).

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MCA V3 Filing Steps

• Log in to the MCA21 V3 portal
• Open LLP Form 8 under LLP e-filing
• Check pre-filled details: LLPIN, registered office, partner details
• Enter financial figures for FY 2025-26 (April 1, 2025 to March 31, 2026)
• Complete the solvency statement
• Designated partners affix DSCs; the practising CA/CS/CMA certifies the form
• Pay the filing fee (LLP Rules, Annexure A: ₹50 for contribution up to ₹1 lakh; ₹100 above ₹1 lakh up to ₹5 lakh; ₹150 above ₹5 lakh up to ₹10 lakh; ₹200 above ₹10 lakh)
• Submit

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Form 8 vs Form 11

These are often confused:

Both are annual filings. Form 11 is due within sixty days of the close of the financial year (Section 35(1)), so for FY 2025-26 it was due on May 30, 2026. If it has not been filed, file it with the additional fee (Section 69) alongside Form 8.

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Key Statutory References

• Section 34, LLP Act 2008: books of account, statement of account and solvency, audit, penalty
• Section 69, LLP Act 2008: additional fee for late filing
• Rule 24, LLP Rules 2009: Form 8, time limit, audit threshold
• MCA Portal: https://www.mca.gov.in/
• India Code (LLP Act): https://www.indiacode.nic.in/

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