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Non-Filing of Form 8 (Statement of Accounts & Solvency) and Form 11 (Annual Return) after the specified due dates attracts additional fee. Simply put, if  the LLP fails to file both Form 8 and Form 11 within the prescribed time limit, then an additional fees of Rs 100 is payable per day from the due date to the date of filing. Moreover, a LLP cannot file Form 8 unless and until form 11 is filed within the specified due date.
Due Dates of filing forms of LLPs for FY 2011-12:
Form 11 – 31st July 2012- extended
Form 8 – 30th October 2012
Let us consider the following illustrations in order to understand this:
Example 1: ABC Services (LLP) was incorporated on 25/06/2011 (FY 2011-12). Form 11 & Form 8 was filed on 30/10/2012. Discuss the penal provisions for non-filing of Form 11 & Form 8 within the specified time limit?
The normal due date of filing Form 11 for FY 2011-12 is 31st May 2012 (extended to 31st July, 2012) and for Form 8 is 30th October, 2012.
Therefore, in the above case both the forms were filed on 30/10/2012 i.e. after the due date, so the penalty would be as follows:
Form 11
Normal Fee – Rs 50
Additional Fee -Â Rs 100 * 91 days
Total – Rs 9150
Form 8
Normal Fee – Rs 50
Additional Fee – Nil
Total – Rs 50
Example 2: ABC Services LLP was incorporated on 25/06/2011 (FY 2011-12). Form 11 & Form 8 was filed on 20/06/2012. Discuss the penal provisions for non-filing of Form 11 & Form 8 within the specified time limit?
Since, both the forms were filed on 20/06/2012 i.e. before the due dates, therefore no additional fee will be charged.
Form 11
Normal Fee – Rs 50
Additional Fee – Nil
Total – Rs 50
Form 8
Normal Fee – Rs 50
Additional Fee – Nil
Total – Rs 50
Example 3: ABC Services LLP was incorporated on 25/06/2011 (FY 2011-12). Form 11 was filed on 27/10/2012 & Form 8 was filed on 03/11/2012. Discuss the penal provisions for non-filing of Form 11 & Form 8 within the specified time limit?
Since, both the forms were filed after the due date, so the penalty would be as follows:
Form 11
Normal Fee – Rs 50
Additional Fee – Rs 100 * 88 days
Total – Rs 8850
Form 8
Normal Fee – Rs 50
Additional Fee – Rs 100 * 4
Total – Rs 450
Example 4: ABC Services LLP was incorporated on 25/06/2010 (FY 2010-11). In FY 2011-12, Company did not operate and Form 11 & Form 8 was filed on 03/11/2012. Discuss the penal provisions for non-filing of Form 11 & Form 8 within the specified time limit?
The normal due date of filing Form 11 for FY 2010-11 is 31st May 2011 and for Form 8 is 30th October, 2011.
Therefore, in the above case as both the forms were filed on 03/11/2012 i.e. after the due date, so the penalty would be as follows:
Form 11
Normal Fee – Rs 50
Additional Fee – Rs 100 * 521 days
Total – Rs 52150
Form 8
Normal Fee – Rs 50
Additional Fee – Rs 100 * 368
Total – Rs 36850
Note: Any Company established after 30th September, 2011 has the option to finalize its books of accounts till 31st March, 2013 therefore avoiding any interest and fine.