Registered LLPs must file an annual return with the Registrar of Companies by May 30th each year. They must also file tax returns with two different authorities depending on whether they are subject to auditing or not. Filing returns is mandatory for all registered LLPs whether business was conducted or not. Delays in filing with the Registrar can result in penalties of Rs. 100 per day and returns require a minimum of two designated partners' digital signatures with one residing in India.

1. BALAKRISHNA CONSULTING LLP
#24, Comfort Towers, 10th Cross,
Wilson Garden, Bangalore - 560027
Phone: +91-80-22221493, 9590252851
E-mail:call@balakrishnaconsulting.com
LLP RETURNS FILLING
Filling an Annual Return with Registrar of Companies (LLP) is due in the month of May for all the
Registered LLP.
Two sets of returns to be filed with two different Authorities, as detailed below:
With Income Tax Authorities:
If LLP Comes under Auditing purview Within 30.09.2014
If LLP Doesn’t Comes under Auditing purview Within 31.07.2014
With Registrar of Companies:
Filling of Balance sheet Within 30.10.2014
Filling of Annual Return Within 30.05.2014
Important Note:
a. Any delay in filling returns with Registrar of Companies will attract a Penalty of Rs.100/- per day.
b. If a LLP carried the Business of Not, has to file a NIL return with Registrar as well as with Income
Tax Authorities.
c. Minimum two Designated Partners Digital Signature should be available for filling the Returns.
d. Any one Designated Partner should be residing in India.
e. Every LLP Registered on or after 1st October 2013 and before 31st March 2014 have to file the
Income Tax return with the Income Tax Authorities. Filing of returns is mandatory whether the
LLP has done any business or not.
Which forms are to be filed and with whom Returns should be filed