LLP (Limited Liability Partnership) Compliance Calendar (India)

File LLP Agreement (Form 3)

Once, within 30 days of incorporation

The LLP agreement must be filed within 30 days of incorporation. Penalty Rs 100/day, no cap.

Applies if: Every newly incorporated LLP.

Director / Designated Partner KYC (DIR-3 KYC)

Annually by 30 Sep

Every individual holding a DIN/DPIN as on 31 March must complete KYC by 30 September. Late filing deactivates the DIN/DPIN and costs Rs 5,000 to reactivate. (Extension prone: extended to 15 Oct in FY2024-25.)

LLP Annual Return (Form 11)

Annually by 30 May

LLP annual return within 60 days of FY end, by 30 May. Penalty Rs 100/day, no cap.

LLP Statement of Account & Solvency (Form 8)

Annually by 30 Oct

Statement of account and solvency by 30 Oct. Penalty Rs 100/day, no cap. (LLP audit needed only if turnover over Rs 40 lakh or contribution over Rs 25 lakh.)

Advance Tax instalment

Quarterly: 15 Jun, 15 Sep, 15 Dec, 15 Mar

Pay 15% by 15 Jun, 45% by 15 Sep, 75% by 15 Dec and 100% by 15 Mar. Interest under 234B/234C for shortfall or deferment. Source: cleartax.in/s/interest 234c

Applies if: Estimated annual tax liability is Rs 10,000 or more.

If not: If the estimated tax liability is below Rs 10,000, no advance tax is due.

Income Tax Return, LLP (ITR-5)

Annually by 31 Jul

An LLP not under tax audit files ITR-5 by 31 July. If tax audit applies the due date is 31 Oct (30 Nov with transfer pricing). Source: tax2win.in/guide/itr-filing-due-date

Applies if: LLP not subject to tax audit under section 44AB.

If not: If tax audit applies, the ITR is due 31 Oct instead of 31 Jul.

Statement of Financial Transactions (Form 61A)

Annually by 31 May

SFT under 285BA by 31 May. Penalty under 271FA Rs 500/day, rising to Rs 1,000/day after notice. Source: cleartax.in/s/form-61a

Applies if: The entity undertook a reportable transaction under Rule 114E (e.g. receiving Rs 10 lakh or more for shares issued, share buyback of Rs 10 lakh or more).

If not: If there are no reportable transactions, no SFT is required.

Tax Audit Report (Form 3CA/3CB-3CD)

Annually by 30 Sep

Tax audit report by 30 Sep. Penalty under 271B: 0.5% of turnover or Rs 1,50,000, whichever is lower. Source: vakilsearch.com tax-audit-section-44ab

Applies if: Turnover over Rs 1 cr (Rs 10 cr if 95%+ digital) for business, or gross receipts over Rs 50 lakh for a profession. Companies are also audited under the Companies Act.

If not: An LLP below the 44AB limits and below the LLP Act audit limits has no tax audit; skip.

Transfer Pricing Report (Form 3CEB)

Annually by 31 Oct

Accountant's report under 92E by 31 Oct (ITR then due 30 Nov). Penalty under 271BA Rs 1,00,000. Source: tax2win.in/guide/form-3ceb

Applies if: There are international transactions, or specified domestic transactions above the threshold, with associated enterprises.

If not: No cross-border or specified domestic related-party transactions; skip.

Issue Form 16 to employees

Annually by 15 Jun

Annual salary TDS certificate to each employee by 15 June. Penalty under 272A(2)(g) Rs 100/day per certificate.

Issue Form 16A (non-salary TDS certificate)

Quarterly: 15 Aug, 15 Nov, 15 Feb, 15 Jun

Quarterly non-salary TDS certificate within 15 days of the return due date. Penalty under 272A(2)(g) Rs 100/day per certificate.

March TDS deposit

Annually by 30 Apr

Special rule: TDS deducted in March is deposited by 30 April (not 7 April).

Monthly TDS deposit

Monthly, by the 7th

TDS deducted in a month (Apr to Feb) must be deposited by the 7th of the next month. Interest under 201(1A): 1% a month for late deduction plus 1.5% a month for late deposit.

Quarterly TDS return on salary (24Q)

Quarterly: 31 Jul, 31 Oct, 31 Jan, 31 May

Quarterly statement of TDS on salaries. Late fee under 234E Rs 200/day (capped at the TDS), penalty under 271H up to Rs 1,00,000.

Quarterly TDS return, non-salary (26Q)

Quarterly: 31 Jul, 31 Oct, 31 Jan, 31 May

Quarterly statement of TDS on non-salary payments to residents (contractor 194C, professional 194J, rent 194I, interest 194A, etc.). Late fee under 234E Rs 200/day.

GST Annual Return (GSTR-9)

Annually by 31 Dec

Consolidated annual return by 31 Dec of the next FY. Late fee Rs 200/day capped at a percentage of turnover. Source: cleartax.in/s/gstr-9-annual-return

Applies if: Aggregate annual turnover exceeds Rs 2 cr (optional at or below Rs 2 cr).

If not: Turnover Rs 2 cr or below: filing is optional; skip.

GST Reconciliation Statement (GSTR-9C)

Annually by 31 Dec

Self-certified reconciliation between audited financials and GSTR-9, filed with GSTR-9 by 31 Dec.

Applies if: Aggregate annual turnover exceeds Rs 5 cr.

If not: Turnover Rs 5 cr or below; skip.

GSTR-1 outward supplies (monthly)

Monthly, by the 11th

Monthly statement of outward supplies by the 11th, filed before GSTR-3B. Late fee Rs 50/day (Rs 20 nil) with turnover-based caps. Source: cleartax.in/s/gstr-1

Applies if: You are GST-registered as a regular filer. QRMP taxpayers (turnover up to Rs 5 cr who opted in) file GSTR-1 quarterly by the 13th instead.

If not: Even with no outward supplies, a NIL GSTR-1 is mandatory for the period. Do not skip it. (Composition dealers do not file GSTR-1.)

GSTR-3B summary return and tax payment (monthly)

Monthly, by the 20th

Monthly summary return and tax payment by the 20th. Late fee Rs 50/day (Rs 20 nil); interest 18% a year on tax paid late. Source: cleartax.in/s/gstr-3b

Applies if: You are GST-registered as a regular filer. QRMP taxpayers file GSTR-3B quarterly (22nd or 24th by state) and pay monthly via PMT-06 by the 25th.

If not: Even with no sales or purchases, a NIL GSTR-3B is mandatory every period. Do not skip it. (Composition dealers file CMP-08 and GSTR-4 instead.)

Letter of Undertaking for exports (LUT, RFD-11)

Annually by 31 Mar

Exporters and SEZ suppliers file a fresh LUT each FY (ideally before the FY starts) to export without paying IGST. Source: indiafilings.com/learn/gst-calendar-2025

Applies if: You export goods or services, or supply to SEZ, and want to do so without paying IGST.

If not: Skip if you do not export, or you choose to export on payment of IGST and claim a refund.