In this article we will cover LLP Filing due dates for Financial Year 2021-22, Every LLP Incorporated in India is required to file mandatory returns as per LLP Act , Income Tax Returns, and GST Returns , if applicable
Here we are covering the all the Filings that an LLP is required to file and there due dates :
LLP Annual Return in Form 11
Every LLP is required to file its annual Return to Registrar of Companies (MCA) within 60 days from the end of Financial Year of LLP in Form 11.
Due date for LLP Filing Form 11 : 30th May
Information required to be filed in Form 11:
- LLPIN of LLP
- Name of LLP
- Address of LLP
- Total Capital Contribution of LLP
- Business of LLP
- Capital Contribution by each designated partner /Partner of LLP
- Turnover of LLP – If exceed 5 cr it LLP annual return is required to be certified and signed by Company Secretary in Practice
- Name of Companies and LLP’s in which Partner /Designated partner are Directors or Partners
DIR-3 KYC of Designated Partners
Every Designated partner is required to file KYC form with MCA every year. This is mandatory requirement other the DIN of Designated partner got deactivated and Payment of Rs. 5000 is required to be paid to get activated after 30th Sept due date.
LLP Accounts and Solvency in form 8
Every LLP is required to file Form 8 to MCA within 30 days from the end of 6 months from the end of Financial year , Form 8 of LLP contains information regarding Annual Financial Statements of LLP , wherein LLP is required to file full amounts of Balance Sheet and profit and Loss Account.
Audit Requirement in LLP : LLP is required to get its accounts Audited if its contribution exceed Rs. 25 Lakhs or Turnover Exceeds 40 Lakhs from Chartered Accountant.
Income Tax Return of LLP
Income Tax Filing is mandatory for LLP in India, the taxability of LLP is same as partnership firm except few changes, Every llp is required to file its income Tax return by 31st of July and if accounts of LLP are required to get audited the last date for filing llp income Tax return will be 30th September.
TDS Return for Tax Deducted (Quarterly) of LLP
Every LLP is required to file TDS return every quarter, if there exists any Tax Deductions for payments of Salary in 24Q form , and payments for Services in Form 26Q, TDS returns are filed every Quarter
GST Return (Monthly/Quarterly) of LLP
If LLP has GST Registration than LLP is required to file monthly /Quarterly GSTR1 and GSTR3B Returns. If LLP is not having GST Registration than this return is not required to be filed.