Due date for Form 11 (LLP Annual Compliance) is 31st May, 2013.  Limited Liability Partnerships (LLPs) registered under the LLP Act, are mandatorily required to file their return annually with the Registrar of LLPs within 60 days from the closure of its financial year. All LLPs incorporated on and after 1st Oct, 2011 has to close its financial year on 31^st March, which essentially means that every such LLP has to keep in their records the Balance Sheet, Profit and Loss Account, Schedules, Annexures and such other statements forming part of the financial statements for the year ended 31st March, 2013. Maintaining books of accounts as per double entry system of accounting and preparation of a Statement of Accounts and Solvency (Accounts) for the year ending on 31^st March, 2013 is a mandatory requirement. Subsequently, the Annual Return is to be filed on or before 31^st May, 2013. Also, the LLP has to file such accounts to the Registrar of LLP (Form 8) within 30 days from the end of 6 months of such financial year. So, the filing of Statement of Accounts and Solvency is to be filed on or before 30^th October every year. Thus, the due date for Form 11 is 31st May, 2013.

Ministry of Corporate Affairs put across a Notice for filing returns of LLP (Form-8 & 11) for the Financial Year ended 31-03-2013

All LLPs registered upto 30-September-2011 have to mandatorily close their financial year as on 31-03-2012 and file Form-8 by 30th October-2012. LLPs registered from 01-10-2011 to 31-03-2012 have option either to close financial year as on 31-03-2012 or 31-03-2013 and to file both Form 11 by 31st May, 2013 and Form 8 by 31st Oct, 2013.Please note that if LLP fails to file any of these forms within prescribed time, an additional fees of Rs. 100/- is payable per day till date of filing. Thus, LLPs incorporated in between 01.04.2011 and 30.09.2011, have to face the penal provisions anyhow. However, for LLPs which are incorporated on and after 01.10.2011, can escape the penal provisions uptil 31st May, 2013, if they file Form 11 immediately, after preparation of the books of accounts. They are liable to pay Rs. 100 per day till the date of filing of annual return, if such returns are not filed by 31st May, 2013. 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 – 31^st May, 2013 Form 8 – 30^th October 2012 (only after filing Form 11)   Let us consider the following illustrations in order to understand this: Example 1: ABC Services LLP was incorporated on 29/09/2011 (FY 2011-12). Form 11 & Form 8 for FY 2011-12 was filed on 15th April, 2013. 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 31^st May, 2012 and for Form 8 is 30^th October, 2012. Therefore, in the above case as both the forms were filed on 15/04/2013 i.e. after the due date, so the penalty would be as follows: Form 11 Normal Fee – Rs 50 Additional Fee – Rs 100 * 332 Total – Rs 33200 Form 8 Normal Fee – Rs 50 Additional Fee – Rs 100 * 166 Total – Rs 16600 Example 2: ABC Services LLP was incorporated on 02/10/2011 (FY 2011-12). Form 11 & Form 8 for FY 2011-12 was filed on 15th April, 2013. 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 31^st May, 2013 and for Form 8 is 30^th October, 2013. Therefore, in the above case as both the forms were filed on 15/04/2013 i.e. within the due date, so the fees would be as follows: Form 11 Normal Fee – Rs 50 Form 8 Normal Fee – Rs 50 Example 3: ABC Services LLP was incorporated on 05/04/2012 (FY 2012-13). Form 11 & Form 8 for FY 2012-13 was filed on 15th May, 2013. 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 31^st May, 2013 and for Form 8 is 30^th October, 2013. Therefore, in the above case as both the forms were filed on 15/05/2013 i.e. within the due date, so the fees would be as follows: Form 11 Normal Fee – Rs 50 Form 8 Normal Fee – Rs 50 Example 4: ABC Services LLP was incorporated on 15/12/2012 (FY 2012-13). Form 11 & Form 8 for FY 2012-13 was filed on 15th May, 2013. 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 31^st May, 2013 and for Form 8 is 30^th October, 2013. Therefore, in the above case as both the forms were filed on 15/05/2013 i.e. within the due date, so the fees would be as follows: Form 11 Normal Fee – Rs 50 Form 8 Normal Fee – Rs 50 We have a dedicated corporate law team comprising of Chartered Accountants, Company Secretaries and Corporate Law Experts who possesses domain expertise in LLP Annual ROC Filings, Preparation of books of accounts of LLPs in compliance with LLP Act, 2008. Please feel free to call us at +91 9230033070 or 8820820811 (and press 4 or 5) to get assistance in this regard. You may also like to check the following links : Filing Returns of LLP Calculation of Penalty for delay in ROC filing