LLP Form 11 & Form 8 Late Fee Calculator

Many articles still say an LLP pays ₹100 a day for every day Form 11 or Form 8 is late. That was the rule until March 2022. Since 1 April 2022, under the Limited Liability Partnership (Amendment) Rules, 2022, the additional fee is a multiple of the normal filing fee, and the multiple steps up with the length of the delay. The longer you wait, the bigger the step, and a small LLP always pays a lower multiple than a larger one.

The normal filing fee for each of these forms depends on the LLP's contribution:

• Contribution up to ₹1 lakh: ₹50
• Above ₹1 lakh and up to ₹5 lakh: ₹100
• Above ₹5 lakh and up to ₹10 lakh: ₹150
• Above ₹10 lakh and up to ₹25 lakh: ₹200
• Above ₹25 lakh and up to ₹1 crore: ₹400
• Above ₹1 crore: ₹600

Up to 15 days

1 times the normal fee, for both small LLPs and others.

16 to 30 days

2 times for a small LLP, 4 times for others.

31 to 60 days

4 times for a small LLP, 8 times for others.

61 to 90 days

6 times for a small LLP, 12 times for others.

91 to 180 days

10 times for a small LLP, 20 times for others.

181 to 360 days

15 times for a small LLP, 30 times for others.

Beyond 360 days

For Form 11 and Form 8: 15 times the normal fee plus ₹10 for every day beyond 360 for a small LLP, and 30 times plus ₹20 for every day beyond 360 for others.

Additional fee = normal filing fee × multiple for the delay (+ per-day amount beyond 360 days)

The additional fee is charged on top of the normal filing fee, and it is worked out separately for each form, so filing both late means two additional fees.

• Form 11 (annual return): 30 May, for the financial year that ended on 31 March.
• Form 8 (statement of account and solvency): 30 October, for the same financial year.
• The MCA sometimes extends these dates by a circular. Read its wording to see whether it also waives the additional fee before assuming you are covered.

Because the two forms have different due dates, a young LLP often files Form 11 on time and then misses Form 8 five months later. The calculator takes days for each form separately for this reason.

• The LLP Act also provides separate penalties on the LLP and on its designated partners for non-filing. These are charged in addition to the additional fee and are not included in this calculator.
• A defaulting LLP can find it hard to raise funding, open a bank account or bid for tenders, because lenders and counterparties check the filing status on the MCA portal.
• Designated partners are personally on the hook, so a long default is a risk to each of them, not just to the firm.

• File within 15 days of the due date at the latest. That window costs you one times the normal fee, which can be as little as ₹50.
• Do not wait for a full year of back filings before starting. The fee jumps at 30, 60, 90, 180 and 360 days, so waiting another month can sharply raise what you owe.
• If you are an LLP below ₹25 lakh of contribution and ₹40 lakh of turnover, confirm your small LLP status. It halves the multiple in most slabs.
• Keep your digital signatures and designated partner details current. A lapsed signature is a common reason for missing the due date.

• Using the old ₹100-a-day figure. For Form 8 and Form 11 the additional fee is a multiple of the normal fee.
• Using the larger-LLP multiple for a small LLP, or the reverse. Both limits, contribution and turnover, must be within range for small LLP status.
• Forgetting that the normal fee is still payable. The additional fee is on top of it.
• Counting from the wrong date. Form 11 runs from 30 May and Form 8 from 30 October.