LLP Form 8 Filing 2026: DSC Rules, Deadline & Late Fees

LLP Form 8 (Statement of Account and Solvency) is the annual declaration every LLP files with the MCA, and it must be digitally signed. For FY 2025-26 the due date is 30 October 2026.

What is LLP Form 8 and who must file it?

Form 8 is the annual Statement of Account and Solvency that every LLP files with the Registrar, showing its assets, liabilities and a solvency declaration. All registered LLPs file it each year, including LLPs with no business activity.

It is filed on the MCA portal and is separate from Form 11 (Annual Return), which is due 30 May.

What is the due date for LLP Form 8 in 2026?

30 October 2026 for the financial year ended 31 March 2026. It falls due within 30 days after the expiry of six months from the end of the financial year.

Form 11 (Annual Return) is due by 30 May; check the MCA portal for any extension circulars before relying on the date.

Who signs LLP Form 8 with a DSC?

The form must be digitally signed by at least two designated partners of the LLP, using a valid Class 3 DSC registered on the MCA portal.

• Each designated partner's DSC must be valid (not expired) on the filing date.
• The DSC holder's name and PAN should match the DIN/partner record.
• If the form requires professional certification, the CA, CS or CMA also signs digitally.

See our DSC for MCA guide or Class 3 DSC options.

When does LLP Form 8 need a CA, CS or CMA certification?

Certification by a practising chartered accountant, company secretary or cost accountant is required only if the LLP's annual turnover exceeds ₹40 lakh or its partner contribution exceeds ₹25 lakh. Below both thresholds, designated partners sign without a professional.

The LLP Act also mandates audit on the same thresholds — confirm applicability with your professional.

What is the penalty for filing LLP Form 8 late?

An additional fee of ₹100 per day applies from the due date until the form is filed, with no maximum cap.

As an illustration, filing 60 days late means ₹6,000 in additional fees, on top of normal filing fees. Continued default can attract further consequences under the LLP Act; consult a professional.

What should I check before signing Form 8 with a DSC?

Confirm that every signatory's DSC is valid, registered on MCA and the token and driver are working before the deadline week.

• Check the expiry date of each designated partner's DSC.
• Check that each DSC is registered and linked on the MCA portal.
• Check that emSigner or the required utility is installed and the token is detected. See our common DSC errors guide.
• If a DSC is expiring or missing, renew it first. New issuances and renewals use FIPS 140-3 tokens; read our FIPS 140-3 token guide.

Filing for a company instead? Read our AOC-4 and MGT-7 guide. For more on MCA signing, see the MCA/ROC DSC guide.

Frequently Asked Questions

This article is general guidance only. Confirm dates, thresholds and fees on the MCA portal or with a CA or CS.