30 October each year
Due date
₹100 per day — NO CA
Late fee
N/A
Interest
Who must file
All LLPs
Due date rule
30 October each year.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹100 per day — NO CAP. |
| Interest on unpaid tax | — | N/A |
| Law reference | — | LLP Act 2008 Section 34 |
| Who files | — | All LLPs |
| Frequency | — | Annual |
About LLP-8 (LLP Statement of Accounts)
Statement of accounts and solvency of an LLP, filed with the ROC by 30 October
Law reference
LLP Act 2008 Section 34
Frequently asked questions
When is LLP-8 (LLP Statement of Accounts) due?▾
30 October each year.
What is the late fee for LLP-8 (LLP Statement of Accounts)?▾
₹100 per day — NO CAP. Interest: N/A
Who must file LLP-8 (LLP Statement of Accounts)?▾
All LLPs