All Limited Liability Partnerships (LLPs) registered under the LLP Act 2008 are required to file annual returns by certain deadlines each year, whether or not they conducted business. They must file an Annual Return (Form 11) with the Registrar of LLPs by May 30th summarizing partner details. They must also file income tax returns and statements of accounts, including profit/loss and balance sheets (Form 8), by various deadlines depending on if an audit is required. Filing returns is mandatory for LLPs registered before March 31, 2015.

1. [ ]LLP ANNUAL FILING
REQUIREMENTS 2015
LLP ANNUAL FILING
All the Limited Liability Partnership’s (LLP) Registered
under the LLP Act 2008 are required to file yearly
returns mandatorily whether the LLP do business or not.
LLP Annual Return:
Annual Return (Form 11) is a summary of details of Partners and Designated Partners and changes
among them during the year. An LLP is required to file the Annual Return with the Registrar of LLP
(Form 11) within 60 days of closure of its financial year. An LLP has to close its financial year on
every 31st March. So, the Annual Return is to be filed on or before 30th May every year.
LLP Income Tax Return:
An LLP has to close its financial year as on 31st March every year and has to file the returns
with Income Tax Department. In case of LLP whose annual turnover is more than Rs.100 Lakhs,
the accounts have to be audited as required under Income Tax Act as well.
In case the LLPs accounts that are subject to audit, either under Income tax Act or LLP Act,
the last date for filing the Income Tax Return is 30th September every year.
LLP Statement of Accounts
(Profit and Loss Account & Balance Sheet):
The Statement of Accounts (Form 8) is the summary of Financial Transactions such as Assets /
Liabilities and Income and Expenditure details of LLP. Every LLP has to close its books of accounts
as on 31st March every year and prepare a Statement of Accounts (Profit and Loss Account and
Balance Sheet) and has to file the same with Registrar of LLP and Income Tax Authorities.
LLP has to file the Statement of Accounts to the Registrar of LLP (Form 8) within 30 days from the
end of 6 months of such financial year. So, the statement of Accounts is to be filed on or before
30th October every year.
An LLP whose annual turnover exceeds Rs.40 lakhs or whose contribution exceeds Rs.25 lakhs,
shall get its accounts audited by a qualified Chartered Accountant.
Greetings from CompaniesInn. We wish to remind you
about the Statutory Compliance filing requirements of your
LLP for the financial year 2014 - 2015.

2. LLP Compliance Calendar 2015:
Every LLP Registered on or before 31st March 2015 has to file returns
for the year ending 31.03.2015. Filings of returns are mandatory
whether the LLP has done any business or not.
Note: Annual Compliance Filing for LLP’s registered on or after 1st October 2014 will fall only in the year 2016.
Contact us for more details and to file your LLP Returns in time.
CompaniesInn.com
Call: +91 98452 13333
Mail: helpdesk@companiesinn.com
www.companiesinn.com
Filing of returns is mandatory
whether the LLP has done any
business or not. In case of an LLP
not carrying any business, it is
required to file a NIL return.
Delay in filing the LLP
Returns (Form 11 &
Form 8) in time will
attract a penalty of
Rs.100 each per day.
If the LLP has incurred Loss
during the period, the filing of
IT Return in time is necessary
to carry forward the Loss to set
off against future profits
Form 11 and Form 8 Filing
for LLPs registered on or
after 1st October 2014 &
before 31st March 2015 will
fall only in the year 2016.
Important Notes
JANUARY
FEBR
UARY
MARCH APRIL
M
AY
JUNE
DECEMBER
NOVE
M
BER
OCTOBER SEPTEMBER
AUG
UST
JULY
LLP
COMPLIANCE
WHEEL 2015
REGISTRAR OF LLP**
INCOME TAX*
Annual Return
(Form 11)
Last date
for filing 30-05-2015
In case Audit is
not required
Last date
for filing 31-07-2015
Accounts
(Form 8)
Last date
for filing 30-10-2015
In case Audit is
required
Last date
for filing 30-09-2015
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*Applicable to all LLPs registered till 31-03-2015
**Applicable to LLPs registered till 30-09-2014