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LLP Form 8 and Form 11 late fee calculator 2026

The ₹100 a day everyone remembers ended in March 2022. The additional fee for a late Form 8 or Form 11 is now a multiple of the normal filing fee that steps up with the delay, with a lower scale for small LLPs. Enter the contribution and the dates and get the exact amount, with the working — for FY 2025-26 filings due in 2026 and FY 2026-27 filings due in 2027.

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The filing

Which form

Financial year

Due date — change it only if MCA extended that year

Date of filing (actual or planned)

The LLP

Total contribution of partners (₹) — sets the normal filing fee

Above ₹1 lakh, up to ₹5 lakh — normal fee ₹100

Turnover in the immediately preceding financial year

How the LLP Form 8 and Form 11 late fee is worked out in 2026 (FY 2025-26 and FY 2026-27)

Every LLP files two annual forms. Form 11, the annual return, is due within 60 days of the close of the financial year — 30 May. Form 8, the Statement of Account and Solvency, is due within 30 days from the end of six months of the financial year — 30 October. For FY 2025-26 (year ended 31 March 2026) that means 30 May 2026 and 30 October 2026; no extension had been announced for either as of 1 October 2026. For FY 2026-27 the statutory dates are 30 May 2027 and 30 October 2027.

Until 31 March 2022 a late form cost a flat ₹100 a day. The LLP (Second Amendment) Rules 2022 replaced that from 1 April 2022 with a scale built on the normal filing fee. The normal fee depends on contribution: ₹50 up to ₹1 lakh, ₹100 up to ₹5 lakh, ₹150 up to ₹10 lakh, ₹200 up to ₹25 lakh, ₹400 up to ₹1 crore and ₹600 above that. The additional fee is then a multiple of it: 1 time for a delay of up to 15 days; 2 times (small LLP) or 4 times (other LLPs) up to 30 days; 4 or 8 times up to 60 days; 6 or 12 times up to 90 days; 10 or 20 times up to 180 days; 15 or 30 times up to 360 days.

Beyond 360 days Form 8 and Form 11 get their own rule: 15 times the normal fee plus ₹10 for every day beyond 360 for a small LLP, and 30 times plus ₹20 a day for any other LLP. This is the only part of the scale that runs per day, and it has no cap. A small LLP is one whose contribution does not exceed ₹25 lakh and whose turnover for the immediately preceding financial year does not exceed ₹40 lakh — both conditions together. The additional fee is paid along with the normal fee when the form is filed, and it is separate from the ₹100 a day penalty (capped at ₹1 lakh for the LLP and ₹50,000 for each designated partner) that the Act attaches to the default itself.

Worked example — Form 11 filed 75 days late by a small LLP

An LLP with contribution of ₹5 lakh and turnover of ₹32 lakh in the preceding year files Form 11 for FY 2025-26 on 13 August 2026. The due date was 30 May 2026.

Inputs

FormForm 11, FY 2025-26

Due date / filing date30 May 2026 / 13 August 2026

Contribution₹5,00,000 — normal fee ₹100

Turnover, preceding year₹32 lakh — small LLP

Output

Days of delay75

SlabMore than 60, up to 90 days

Additional fee6 × ₹100 = ₹600

Total payable on filing₹700

Same delay, not a small LLP12 × ₹100 = ₹1,200 additional fee

Under the old ₹100 a day rule the same delay would have cost ₹7,500. The slab scale is far lighter for short and medium delays. It only starts to bite after a year: at 500 days this LLP would pay 15 × ₹100 + ₹10 × 140 = ₹2,900, and the per-day element keeps running until the form is filed.

Common mistakes

Still quoting ₹100 per day as the late fee

That was the additional fee until 31 March 2022. Since 1 April 2022 the additional fee is a multiple of the normal filing fee. The ₹100 per day figure survives only as the penalty under Sections 34(5) and 35(2), which is capped and is levied through adjudication, not collected at the time of filing.

Treating an LLP as small on contribution alone

Both limits must be met — contribution up to ₹25 lakh and turnover up to ₹40 lakh for the immediately preceding financial year. An LLP with ₹1 lakh contribution and ₹60 lakh turnover is not a small LLP and pays on the higher scale.

Counting both forms from the same date

Form 11 runs from 30 May and Form 8 from 30 October. Where both are pending for a year, Form 11 has five more months of delay on it and will usually be in a higher slab.

Assuming the fee stops growing after 360 days

For Form 8 and Form 11 it does not. Beyond 360 days ₹10 (small) or ₹20 (other) is added for every further day, with no ceiling, on top of the 15 or 30 times multiple.

Thinking the additional fee settles the default

Paying the additional fee gets the form on record. The Act still treats the delay as a default carrying a penalty of ₹100 a day up to ₹1 lakh for the LLP and ₹50,000 for each designated partner, and continued non-filing can also lead to the LLP being struck off.

Skipping the forms because the LLP did no business

Form 8 and Form 11 are due every year from every LLP on the register, whether or not it traded, opened a bank account or had any turnover. A dormant LLP that ignores them accumulates the per-day charge year after year.

Frequently asked questions

What is the late fee for LLP Form 8 and Form 11 in 2026?+

The late fee in 2026 is a multiple of the normal filing fee, based on the length of delay: 1 time up to 15 days; 2 times for a small LLP or 4 times for others up to 30 days; 4 or 8 times up to 60 days; 6 or 12 times up to 90 days; 10 or 20 times up to 180 days; 15 or 30 times up to 360 days; and beyond 360 days, 15 times plus ₹10 per day (small LLP) or 30 times plus ₹20 per day (others) for every day beyond 360.

Is the LLP late fee still ₹100 per day in 2026?+

No. The flat ₹100 per day additional fee applied until 31 March 2022. From 1 April 2022 the LLP (Second Amendment) Rules 2022 replaced it with the slab scale. ₹100 per day is now only the statutory penalty for the default, capped at ₹1 lakh for the LLP and ₹50,000 for each designated partner.

What is the due date of LLP Form 11 for FY 2025-26?+

30 May 2026 — within 60 days of the close of the financial year. No extension was announced for FY 2025-26.

What is the due date of LLP Form 8 for FY 2025-26?+

30 October 2026 — within 30 days from the end of six months of the financial year. As of 1 October 2026 no extension had been announced.

What is the normal filing fee for LLP Form 8 and Form 11 for FY 2025-26?+

Between ₹50 and ₹600, depending on contribution: ₹50 where contribution is up to ₹1 lakh; ₹100 above ₹1 lakh and up to ₹5 lakh; ₹150 up to ₹10 lakh; ₹200 up to ₹25 lakh; ₹400 up to ₹1 crore; and ₹600 above ₹1 crore.

What is a small LLP for late fee purposes in FY 2025-26?+

A small LLP is an LLP whose contribution does not exceed ₹25 lakh and whose turnover, as per the Statement of Account and Solvency for the immediately preceding financial year, does not exceed ₹40 lakh. The definition was added by the LLP (Amendment) Act 2021, which also allows the Government to prescribe higher limits.

Does a newly incorporated LLP have to file Form 8 and Form 11 in its first year?+

Not always — it depends on the incorporation date. An LLP incorporated after 30 September may close its first financial year on 31 March of the following year, in which case its first Form 11 and Form 8 fall due after that longer first year. An LLP incorporated on or before 30 September closes its first year on the next 31 March and files for it.

Is there a maximum late fee for LLP Form 8 and Form 11?+

No — not for Form 8 and Form 11. Up to 360 days the fee is capped by the slab (15 or 30 times the normal fee), but after 360 days the per-day element of ₹10 or ₹20 runs without a ceiling until the form is filed.

Authoritative sources

MCA

Limited Liability Partnership (Second Amendment) Rules, 2022 — G.S.R. 173(E), 4 March 2022 — Substituted Annexure A to the LLP Rules 2009 with effect from 1 April 2022 — the normal fee slabs and the additional-fee scale for small and other LLPs, including the beyond-360-days rule for Form 8 and Form 11.

MCA

Limited Liability Partnership Act, 2008 — Sections 2(1)(ta), 34, 35 and 69 — Small LLP definition; Statement of Account and Solvency; annual return; penalties of ₹100 per day capped at ₹1 lakh (LLP) and ₹50,000 (designated partner); filing after the due date on payment of additional fee.

MCA

Limited Liability Partnership Rules, 2009 — Rules 24 and 25 — Form 8 within 30 days from the end of six months of the financial year; Form 11 within 60 days of the close of the financial year.

Always confirm against the latest version of the source. Regulations evolve and amendments are common.

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Last reviewed: 2026-10-01 · For informational purposes only — not professional advice.