The LLP Form 8 due date for FY 2025-26 is 30 October 2026 — a Friday. Form 8 is the Statement of Account and Solvency, the second of the two annual filings every limited liability partnership makes to the Registrar. Most LLPs remember the first one, Form 11, because it falls in May and is labelled the “annual return.” Form 8 is quieter: it arrives at the end of October, and it carries the parts that actually matter — the LLP’s accounts, and a declaration by its partners that the firm can pay what it owes.
Two filings, one year, and the October one is the one that slips — by then the May deadline is a memory and nothing about the accounts feels urgent. It is worth treating differently, both for what it contains and because late LLP filings get more expensive the longer they wait.
What the LLP Form 8 due date for FY 2025-26 actually covers
Form 8 is filed under Section 34 of the Limited Liability Partnership Act, 2008, read with Rule 24 of the LLP Rules, 2009. The rule fixes the date not to a chosen day but to the shape of the financial year: the Statement of Account and Solvency is filed within 30 days from the end of six months of the financial year to which it relates. For a year that ends on 31 March, six months later is 30 September, and 30 days after that is 30 October. So for FY 2025-26, the date is 30 October 2026.
| Annual LLP filing | What it is | Due for FY 2025-26 |
|---|---|---|
| Form 11 | Annual Return — partners, contribution and changes during the year | 30 May 2026 |
| Form 8 | Statement of Account & Solvency — the accounts, plus the solvency declaration | 30 October 2026 |
The two are not interchangeable. Form 11 is the annual return — who the partners are, how much each has contributed, what changed in the year. Form 8 is the financial-statement filing. Missing either is a separate default, and filing one does not cover the other.
The two halves of Form 8 — and why the second one has weight
Form 8 comes in two parts. Part A is the Statement of Solvency: a declaration that the LLP is able to pay its debts in full as they fall due. Part B is the Statement of Account: the balance sheet and the income-and-expenditure position for the year just closed.
The solvency declaration is not a box to tick. It is a statement — signed by a minimum of two designated partners and certified by a practising professional — that the LLP can meet its liabilities, made on the record to the Registrar for the year just ended.
That is what shapes the work behind the form. Form 8 is signed by at least two designated partners and certified by a practising Chartered Accountant, Company Secretary or Cost Accountant. Where the LLP’s accounts have to be audited — above the prescribed turnover or contribution threshold — the figures in Part B rest on those audited accounts, so the audit has to be finished before Form 8 can be filed honestly, not after.
The accounts in Form 8 also have to sit consistently with the LLP’s income-tax return for the year, which draws on the same books. A balance sheet finalised for Form 8 and a different set of numbers in the return is the kind of mismatch that invites questions later, so it is worth closing the books once, properly, and carrying the same figures into both.
It is due even if the LLP did nothing this year
There is no activity exemption. An LLP that did not trade, earned nothing, or has sat effectively dormant still files Form 8 — and Form 11 — for every financial year until it is formally struck off or wound up. This is where cost quietly builds: an LLP set up for a project that never began, or wound down informally and forgotten, keeps accruing an obligation to file, and the additional fees for late filing climb the longer each year’s return is left. A nil Form 8 is still a filing; not filing it is not the same as having nothing to report.
The practical trap is the assumption that “no business” means “nothing to do.” The obligation attaches to the LLP’s existence, not to its turnover, and it runs every year the registration stays live.
The date is fixed — do not plan around an extension
The 30 October date comes from the rule, not from a circular that is re-issued each year. The Registrar has, in some past years, relaxed additional fees for a window, but a fee relaxation is not a change to the due date, and none should be assumed for this year unless the MCA notifies one. Plan to the statutory date; treat any relief, if it comes, as a bonus rather than the plan.
What to do before 30 October
Close the FY 2025-26 books if they are not already closed, so the balance sheet and the income-and-expenditure statement are final. Get the accounts audited if the LLP crosses the audit threshold — that step comes before the filing, not after it. Have the designated partners look hard at the solvency position before they declare it, because the declaration is theirs. Then file Form 8 on the MCA portal by 30 October, certified by the practising professional. If the LLP is dormant, the discipline is the same: a nil return, filed on time, keeps a small default from compounding into an expensive one.