LLP Form 8: How to File Statement of Account & Solvency in 2025?

Every Limited Liability Partnership (LLP) in India must follow certain annual compliance rules to stay legally active and avoid penalties. One of the most important filings among all LLP forms is LLP Form 8, also known as the Statement of Account & Solvency.

This form reflects the financial situation of the LLP—its income, expenses, assets, liabilities, and solvency status. Understanding Form 8, its due date, late fees, and filing process is essential for every LLP, whether it is active, inactive, small, or newly registered.

This guide explains what Form 8 is, why it is mandatory, how to file it on the MCA portal, and how StartupFlora helps LLPs file it without stress.

What Is LLP Form 8?

LLP Form 8 is an annual financial statement that every LLP must file with the Ministry of Corporate Affairs (MCA).

It includes:

• Financial details (assets, liabilities, income, expenditure)
• Solvency status
• Declaration that the LLP can pay its debts
• Mandatory disclosures under MSME rules

In short, Form 8 MCA filing helps show that your LLP is financially compliant and solvent.

Why Form 8 Is Mandatory for Every LLP

Form 8 is compulsory because it:

• Confirms the LLP’s financial health
• Shows whether the LLP can pay its dues
• Helps maintain transparency
• Keeps the LLP active in MCA records
• Prevents penalties and legal notices

Even if your LLP has no business, no income, or is newly incorporated, you still must file Form 8.

Difference Between Form 8 and Form 11

Importance of LLP Form 8 for Compliance & Financial Transparency

Role of Form 8 Under MCA Regulations

MCA uses Form 8 to:

• Monitor financial activities
• Track solvency position
• Maintain accurate ROC records
• Ensure LLPs are not defaulting on debts

It is part of the LLP Act, 2008 and has strict compliance rules.

Why Non-Filing Leads to Heavy Penalties

If you miss the Form 8 LLP due date, penalties are high.
The Form 8 late fees are charged per day and can go up to several thousand rupees depending on delay and LLP type.

Non-filing may also lead to:

• LLP being marked as "defaulting"
• Legal action by ROC
• Future filings being blocked
• Difficulty in bank loans, tenders, and compliance clearance

Annual LLP Compliance Chart

LLP Form 11 – Annual Return

Due on 30 May every year.
Covers information about:

• Partners
• Changes in structure
• Contribution

LLP Form 8 – Statement of Account & Solvency

Due on 30 October every year.
Covers:

• Financial statements
• Solvency declaration

ITR-5 Filing Timeline

• 31 July (if tax audit not required)
• 30 September (if audit required)

Components of LLP Form 8 Explained

Part A – Statement of Solvency

This section declares:

• Whether the LLP can pay its debts
• Whether the LLP is solvent or facing any financial issues
• Confirmation that financial records are true and fair

It is an official solvency declaration.

Part B – Statement of Accounts (Income, Expenditure, Assets & Liabilities)

This includes:

• Balance sheet
• Profit & loss (income & expenditure)
• Assets & liabilities
• Financial position as of 31st March

This section gives a clear financial snapshot of the LLP.

Due Date for LLP Form 8 Filing (Every Financial Year)

The Form 8 due date / LLP 8 due date is:

30 October every year

This due date applies to:

• Active LLPs
• Inactive LLPs
• Newly registered LLPs

Filing is compulsory for all.

What Happens If You Miss the Deadline?

If Form 8 is filed late:

• Form 8 LLP late fee starts applying instantly
• Late fees increase based on delay
• LLP gets marked as "defaulting"
• Further ROC filings may get blocked
• Penalties can go very high for non-small LLPs

Avoiding late fees is one of the biggest advantages of LLP compliance planning.

Documents Required to File LLP Form 8

LLP Financial Information Checklist

• Statement of assets and liabilities
• Income & expenditure details
• Turnover confirmation
• Contribution obligations
• Bank statements (for accuracy)

Mandatory Attachments (MSME Disclosure, Contingent Liabilities)

You must attach:

• MSME Declaration (mandatory)
• Contingent liabilities (if any)
• Additional disclosures (optional)

Missing attachments can lead to rejection.

Small LLP: Meaning, Eligibility & Benefits

A Small LLP is a lighter-compliance version of regular LLPs.

Eligibility:

• Contribution ≤ ₹25 lakh (extendable up to ₹5 crore)
• Turnover ≤ ₹40 lakh (extendable up to ₹50 crore)

Self-Certification Advantage for Small LLPs

Small LLPs can:

• Self-certify filings
• Avoid mandatory CA/CS certification
• Save compliance costs

Reduced Penalties and Lower Compliance Burden

Small LLPs enjoy:

• Lower Form 8 late fees
• Lower overall ROC charges
• Simplified filing
• Reduced stress during annual compliance

MCA Fees for Filing LLP Form 8

Normal Filing Fees Structure

Form 8 ROC filing fees depend on the LLP’s contribution amount.
Contribution slabs define the applicable fee.

Additional Fees for Late Filing

Late filing fees increase based on:

• Delay period
• Whether the LLP is small or regular
• Contribution amount

Delays beyond 360 days include daily penalties.

Step-by-Step Process to File LLP Form 8 on the MCA Website

Option 1 – Filing Through LLP Forms Section

1. Visit MCA website
2. Login to your account
3. Go to LLP Forms
4. Select Form 8
5. Fill details
6. Attach documents
7. Add DSC
8. Submit & make payment

Option 2 – Direct Search and Filing of Form 8

1. Search for “LLP Form 8” on MCA
2. Open the form
3. Fill financial data
4. Upload attachments
5. Submit with DSC
6. Pay ROC fees

Understanding SRN Generation, DSC Attachment & Payment Rules

• After submission, an SRN is generated
• DSC must be attached within the timeline
• Payment must be made within allowed days
• Delays may cancel the SRN

Who Must Certify LLP Form 8? (Certification Requirements)

Certification for Small LLPs

Small LLPs can self-certify Form 8.

Certification for Other LLPs (CA/CS/CMA Required)

Bigger LLPs need certification by:

• Chartered Accountant (CA)
• Company Secretary (CS)
• Cost Accountant (CMA)

Certification ensures accuracy of financial details.

Why Timely Filing of LLP Form 8 Matters for Your Business

Legal Compliance

Timely filing prevents:

• ROC notices
• Non-compliance status
• Legal penalties

Better Financial Health Visibility

Banks, partners, vendors, and authorities trust LLPs that maintain transparent records.

Avoiding Costly Penalties

Filing before the form 8 due date ensures:

• No late fees
• No cumulative penalties
• Smooth annual compliance

• How StartupFlora Helps You With Hassle-Free LLP Form 8 Filing

• Expert Preparation of Financial Information

We help organize your financial statements accurately.

• On-Time Submission & Compliance Alerts

You never miss the LLP Form 8 due date with our reminders.

• Affordable Compliance Plans for LLPs

StartupFlora offers cost-effective services for:

• LLP registration
• LLP Form 8 filing
• LLP Form 11 filing
• Annual compliance

Conclusion

LLP Form 8 is a critical compliance requirement for every LLP in India.
It ensures financial clarity, legal transparency, and protection from heavy penalties.

By understanding its components, due dates, and filing process, LLPs can stay compliant effortlessly.

StartupFlora helps you complete Form 8 filing smoothly, accurately, and before the deadline so your LLP remains active and stress-free.

(FAQs)

1. What is LLP Form 8?

Form 8 is the Statement of Account & Solvency that every LLP must file annually with MCA.

2. What is the Form 8 LLP due date?

The due date is 30 October every financial year.

3. What are the consequences of late filing?

Form 8 late fees apply immediately and increase with time, leading to heavy penalties.

4. What is the difference between Form 8 and Form 11?

Form 8 is a financial statement; Form 11 is an annual return about partners and contribution.

5. Can a Small LLP file Form 8 without a CA?

Yes, Small LLPs can self-certify Form 8.