Filing of LLP Form 11 is a mandatory annual compliance for all LLPs, irrespective of turnover or profit or business activity. Hence, even a LLP that has no activity it must file LLP form 11.
LLPs should submit Form 11 within 60 days of closure of the financial year on MCA Portal. It is important to ensure that all the information in the form is correct as there is no provision for resubmission of the LLP Form 11 Annual Return.
Filing of LLP Form 11 will not be allowed in case there is any E-Form 4 (Notice of appointment, cessation, and change in designation of a designated partner or partner) pending for payment of a fee or any e-Form 4 is under processing with the MCA. Therefore, it is important to file any E Form 4 well ahead of the time of due date for the LLP Annual Return.
Pre-requisites to File LLP Form 11
There are various things to keep into account before filing Form 11. These include:
- Limited Liability Partnership Identification Number (LLPIN) to pre-fill the basic data.
- Declaration about the contributions received by the partners of LLP.
- DSC for the designated LLP partner has to be ready.
Documents Required to File LLP Form 11
- PAN Card and Certificate of Incorporation of LLP
- LLP Agreement, if any
- Financial Statement of LLP duly signed by the Designated Partners
- Digital Signature all Partners
- LLP Identification Number
- Proof of Title
- Documentation regards to Registered office address of the LLP
- Business Classification of the LLP
Sample Form 11
How to File LLP Form 11?
- Download Form
First, Download the form with instruction kit from MCA Portal
- Find out your LLPIN
Write your LLP name and all LLP registered to MCA containing words you have provided, will be displayed. Choose your LLP and get the LLPIN corresponding to it.
- Pre-fill the Details of LLP form-11
Fill Year for which this form relates and Start date of financial year for which annual return is being filed for the Year
- Mention the amount of Contribution
Mention the amount of Contribution received by All partners
- Enter Details of individual(s) as partners
In that point, Designation will automatically capture along with DPIN/PAN. So now just click on the Pre-Fill button all the details of the partner will automatically capture.
- Details of bodies corporate as partners
Enter the details of bodies corporate as partners required to be mentioned. If any partner belongs to that then just mentioned CIN or FCRN or LLPIN or FLLPIN or any other identification number DPIN, and click on the pre-fill button all the details of partner will be auto captured.
- Particulars of penalties imposed on the LLP as well as Partners
If any penalty is imposed on LLP and in point no. 13 (ii) if any penalty is imposed on partners then it should be required to be mentioned.
- Particulars of compounding offences
If you go for Compounding of offenses then you have to provide the details of the same.
- Whether turnover of the LLP exceeds 5 crores
You have to make tick mark in the round box that if turnover of the LLP exceeds 5 crores then click on Yes button otherwise click on No button.
- Verify, Sign & Submit
Here your Complete Process for Form Completion is done now go for online for filing of the same form through MCA Portal.
Attachments along with Form 11
- Details of LLP and/ or company in which partners/ designated partners (DP) are directors/ partners (It is mandatory to attach these details in case any partner/ DP is a partner in any LLP and/ or director in any other company) in following manner by uploading the PDF
|SR No||CIN/LLPIN||Company/LLP Name|
- Any other information can be provided as an optional attachment to this e-Form
Fees & Due Date for filing the Annual Returns of an LLP
The LLP has to file two return with the Registrar of Companies through the e-filing portal of MCA. To submit the returns digital signature of the designated partner is mandatory. Please refer below table for the due dates
|Form Name||Due Date||Normal Govt Fee||Additional Fee for Late Filing|
|Form – 11||30 May 2019||Rs. 50||Rs. 100 for each day of delay|
|Form – 8||30 Oct 2019||Rs. 50||Rs. 100 for each day of delay|
Consequences for Non Compliance
Penalty For LLPs
Fine: Minimum 25,000 & Maximum 5 Lakhs.
Penalty for Designated Partners
Fine: Minimum 10,000 & Maximum 1 Lakhs
Penalty for Non Filing of E-Forms
If filing is not done within the stipulated time, there is a penalty of Rs 100 per day till it is complied.
Note: You cannot close or wind up your LLP without filing Annual Accounts.
The Form-11 needs to be certified by at least two Designated Partner, however in case, turnover of LLP exceeds five crores or the contribution of LLP is more than 50 lakh then the annual return of such LLP practicing company secretary needs to certify.
The non-filing of Form – 11 and Form – 8 is a serious non-compliance of the LLP Act, 2009. LLP can file these returns late with an additional fee of Rs. 100 for each day of delay
Filing Fees for Form 11 is Rs. 50