This presentation is developed with a motive to help entrepreneurs to file their annual returns seamlessly without any information asymmetry.

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Quick Guide for
LLP Annual Return filing, 2018
in India

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Overview of LLP Annual Returns Filling
Definition
“Annual Declaration” means a
declaration required to be lodged by a
Limited Liability Partnership (LLP) under
section 68 of LLP Act.
Filing Annual Return
Filing of Statement of Account and
solvency

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Conditions for Compulsory Auditing of Accounts
Text
Condition 1:
Annual Turnover > INR 40L
Or
Total Contribution > INR 20L
Condition 2:
Annual Turnover > INR 5C
Or
Total Contribution > INR 40L
Auditing certified by CA
Auditing certified by CA and a CS

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Filing Annual Return – Form 11
What How When
• To be done within
60 days of the end
of financial year,
• LLPs registered till
the 30th September
2017 are subject to
file
• LLP registered after
the 1st Oct 2017 are
not require to file
LLP Annual Return in
the year 2018.
• Form 11
• Certified by a CS
(optional)
• Partners can do
manually
• By 30th May, 2018
• In all other cases,
late fine will be
applicable

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Filing of Statement of Account and solvency – Form 8
• To be filed within 30
days from the end of
six months of the
financial year.
• LLP registered until
the 30th September,
2017 required to file
in 2018
• Form 8
• Certified by a CS or
CA
• Partners can do
manually
• By 30th October,
2018
• In all other cases,
late fine will be
applicable
What How When

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Penalty for defaulters
Penalty for non-filing of annual returns:
• Delay in Form 8 filing – INR 100 per day till it is filed
• Delay in Form 11 filing – INR 100 per day
Penalty for the false statement:
• Imprisonment up to 2 years
• Fine up to INR 5L, not less than INR 1L
• The registrar may summon partners to appear in the court

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Procedure of Annual Returns Filing
Share your
requirement
Verification of
documents
Receive
Acknowledgement
Apply
Form 8 and Form 11
2 Days
2 – 3 Days
Hire and
pay deposit
Share Documents
online
1 Day1 – 3 Days

8. Do LLPs that did no business in the previous financial year have to file annual returns?
Yes, file Nil-Returns.
Can an LLP be closed without completing annual returns?
No, to wind up an LLP you need to file the pending returns accompanied by the accumulated fine.
What are the documents required?
• Incorporation Certificate
• Books of Account
• Minute Book
• Details of Change in Partners
• Supplementary LLP Agreement (optional)
• DSC of two directors
• Certificate by Company Secretary (optional)
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Let’s talk
Utkarsh Singh
+91 – 9937536453
Utkarsh.singh@wazzeer.com
Smart Platform for Legal, Accounting & Compliance services.