LLP Annual Compliance Checklist 2025

Limited Liability Partnerships (LLP) in India combine the features of the partnership with advantages of limited liability of a company. But, similar to other business organizations, LLPs have to follow a particular set of annual compliance requirements. The non-realization of these may result in huge fines and punishment.

In case you operate, or intend to operate under an LLP, this LLP Annual Compliance Checklist 2025 will enable you to keep abreast of the matter and prevent complaints over non-compliance.

Why Annual Compliance is Important for LLPs

Annual compliance makes LLPs transparent, financially sound and legally viable. The failure to comply may lead to:

• Daily per form 100 lakhs 100

• Exclusion of designated partners

• Either actions or strike off by the ministry of corporate affairs (MCA)

LLP Annual Compliance Checklist 2025

The list of LLP compliance as on 31 st March 2024-25 (Assessment Year 2025-26) is given in the table below:

• Form 11 - LLP annual Return

1. Due Date: 30th May 2025

2. Applicability: An obligation that is mandatory to all the LLPs regardless of absence of a business activity.

3. Details Required:

• Partner/Partner/ designated partners contact details
• Change in management (in the event that there is any)
• Donation and other needed statutory details

1. Penalty for Delay: ₹100 rupees per day

• Form 8 - Account and Solvency Statement

1. Due Date: 30th October 2025

2. Applicability: All kind of LLPs

3. Details Required:

• Liability and assets statement
• Income and expenditure account
• Authorised partners statement of solvency

1. Penalty for Delay: ₹100 per day

• ITR filing of LLP

1. Due Date (Non-Audit Case): 31st July 2025

2. Due Date (Audit Case): 31st October 2025

3. Applicability: All LLPs irrespective of turnover

4. Form Used:

   1. ITR 5

5. Audit Requirement:

• Audit must be carried out in the instance of:

1. It has a turnover over of 1 crore of rupees (business)
2. The gross receipts exceed 50 lakh (profession)

• Tax Audit (If Applicable)

1. Due Date: 30 th September 2025 (this is likely to be revised by CBDT)

2. Applicability: The operative word here is ITR as reflected in the above.

• DIR-3 KYC for Designated Partners

1. Due Date: 30th September 2025

2. Applicability: All DPs, that possesses a DIN

3. Modes:

1. Web-DIR-3 KYC (non Changed)

2. DIR-3 KYC Form (in the case of changes)

4. Penalty for Delay: ₹5,000 per DIN

• Maintenance of Statutory Registers and Books of Accounts

1. What to Maintain:

• Partner registry

• Cash or accrual basis books of account

• Evidence of every monetary dealings

2. Storage Requirement: Keep in the registered office at least 8 years

• GST Returns (If Registered)

1. Monthly/Quarterly Returns: Turkey is Under the GST regime

2. Annual Return (GSTR-9): This is a bill which will be due by 31 st December 2025 (FY 2024-25)

• Other Event-Based Compliances

1. File necessary forms for:

• Change of spouses (Form 4)

• Change of contribution (Form 3)

• Alteration of place registered office

• Strike-off (Form 24), where so applicable

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