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Filing guide / Income Tax

ITR-5 Due Date, Penalty and How to File

ITR-5 (Income Tax Return, LLP (ITR-5)) applies to LLP. 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

ITR-5 at a glance

Form
ITR-5
Applies to
LLP
Due date
31 July every year
Category
Income Tax
Filing portal
Income Tax Portal
CA required
Recommended (a CA/CS helps)

Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.

When ITR-5 applies, and when you can skip it

When it applies

LLP not subject to tax audit under section 44AB.

When you can skip it

If tax audit applies, the ITR is due 31 Oct instead of 31 Jul.

ITR-5: frequently asked

What is the due date of ITR-5?+

ITR-5 (Income Tax Return, LLP (ITR-5)) is due 31 July every year.

Who needs to file ITR-5?+

ITR-5 applies to LLP. LLP not subject to tax audit under section 44AB.

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