Every LLP (Limited Liability Partnership) is required to file its Annual Accounts (Statement of Accounts and Solvency ) , Annual Return and Income tax Return every year within the stipulated time, even LLP having nil turnover or LLP has not carried out any business operation during the reporting period.
Annual Filing requirements with Registrar of Companies for Financial Year 2018 :
Filing of Annual Return in Form 11 :
Every LLP is required to File its Annual Return to ROC by 30th May of Every Year, failure to file Annual Return will attract Additional Fee of Rs. 100 per day with no upper limit. ( Delay of 30 days will cost you Rs. 100*30= 3000)
Filing of Annual Accounts and Solvency in Form 8:
Every LLP is required to file its Annual Accounts with ROC by 30th Oct of every year, failure to file Annual Accounts will attract Additional Fee of Rs. 100 per day with no upper limit. ( Delay of 50 days will cost you Rs. 100*50= 5000) this is in addition to Additional fee to be paid for Form 11 , if not filed.
Filing Requirements with Income Tax Department :
The due date for filing income tax return in case of a company for A Y 2018-19 is 30th September 2018(whether audit of accounts is required or not). It is applicable for income earned from April 1st, 2017 to March 31st, 2018. For LLP due date is September 30th (where audit is required), November 30th(where there are foreign transaction or specified domestic transactions) and in other cases due date is July 31.
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