GMH Associates

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Annual Filing for LLP

Stay fully compliant under the LLP Act, 2008 with GMH & Associates, your trusted partner for LLP annual filings, tax compliance, and statutory support.

✅ Filing of Form 8 & Form 11 with MCA
✅ Preparation & filing of Income Tax Return (ITR-5)
✅ Audit compliance where turnover > ₹40L or capital > ₹25L
✅ GST & TDS return filing support (if applicable)
✅ End-to-end annual compliance management for LLPs

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    Overview

    A Limited Liability Partnership (LLP) combines the operational flexibility of a partnership with the benefit of limited liability. To remain legally active and compliant, LLPs must complete annual filings under the LLP Act, 2008 and the Income Tax Act, 1961.

    Annual compliance ensures:

    • Active LLP status with MCA

    • Financial transparency & partner accountability

    • Smooth banking, funding & vendor confidence

    • Protection from penalties and legal action

    Failure to comply may result in:

    • ₹100 per day penalty (no maximum cap)

    • Fines up to ₹10,000 or more

    • Legal action against designated partners

    • Risk of LLP being declared defunct

    Key Annual Compliances

    Statement of Account & Solvency – Form 8
    Annual Return – Form 11
    Income Tax Return – ITR-5
    Statutory Audit – If turnover > ₹40L or capital > ₹25L
    GST Returns – GSTR-1, GSTR-3B, GSTR-9 (if applicable)
    TDS Returns – Form 26Q / 24Q (if applicable)

    Documents Required

    ✅ LLP Agreement & amendments (if any)
    ✅ Financial Statements (Balance Sheet, P&L, Cash Flow)
    ✅ Partner details & capital contribution records
    ✅ Form 8 & Form 11 disclosures
    ✅ Income Tax Return (ITR-5) details
    ✅ GST & TDS returns (if applicable)
    ✅ Bank statements & accounting vouchers
    ✅ Audit report (if applicable)
    ✅ Minutes of meetings & partner resolutions

    Compliance Due Dates

    Statutory Due Dates

    ComplianceFormDue Date
    Annual ReturnForm 1130th May
    Statement of SolvencyForm 830th October
    Income Tax ReturnITR-531st July / 30th Sept
    GST Annual ReturnGSTR-931st December
    TDS Returns26Q / 24QQuarterly

    Penalties for Non-Compliance

    ❌ ₹100 per day (no cap) – Form 8 & Form 11 delays
    ❌ ₹1,000 to ₹10,000 – ITR non-filing
    ❌ Additional GST/TDS penalties as per respective laws
    ❌ Legal action against designated partners
    ❌ LLP may be declared inactive or defunct

    Why Choose GMH & Associates?

    Why Businesses Choose Us

    Expert CS & CA Support – LLP compliance specialists
    End-to-End Coverage – MCA, Income Tax, GST & TDS
    Deadline Monitoring – Never miss statutory dates
    Affordable Packages – Ideal for SMEs & startups
    Trusted Nationwide – 1,00,000+ successful filings across India

    We don’t just register your business — we help you build a compliant foundation for growth.

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    Let's Talk Now.

    If you need immediate assistance, please call:

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    We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.

    Ask Questions

    Frequently asked questions

    What is LLP annual compliance?

    Filing Form 8, Form 11, ITR-5, and applicable GST/TDS returns.

    AOC-4, MGT-7/MGT-7A, DIR-3 KYC, and ITR-6.

    Heavy penalties, director disqualification, and possible strike-off.

    Yes. Auditor appointment is mandatory under Section 139.

    Yes, if turnover exceeds ₹2 crore or paid-up capital exceeds ₹50 lakh.