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LLP Compliance Calendar 2026

Review the base statutory requirements, due dates, and potential penalties for your entity type below.

Statutory filing register — LLP
7 high-severity filings
Ref: RT/RISK/LLP/ALL · 12 base filings apply
  1. 01
    GSTR-3B (monthly GST return)
    Due: 20th of following month (22nd/24th for QRMP filers)
    Penalty: ₹50/day for returns with tax liability; ₹20/day for nil returns. 18% p.a. interest on unpaid tax. Maximum late fee ₹10,000 per return.
    high
  2. 02
    GSTR-1 (outward supplies)
    Due: 11th of following month (13th for QRMP filers, quarterly)
    Penalty: ₹50/day (₹20 for nil returns). Late filing blocks recipient's ITC.
    high
  3. 03
    Income Tax Return — Sec 139(1)
    Due: 31 July (non-audit entities); 31 October (tax-audit entities); 30 November (transfer pricing cases)
    Penalty: ₹5,000 under Sec 234F if filed after due date (₹1,000 if total income ≤ ₹5 lakh). 1% per month interest on unpaid tax under Sec 234A. Loss carry-forward disallowed if return is belated.
    high
  4. 04
    TDS Quarterly Return (Form 24Q / 26Q / 27Q)
    Due: 31 Jul (Q1), 31 Oct (Q2), 31 Jan (Q3), 31 May (Q4)
    Penalty: ₹200/day under Sec 234E (capped at TDS amount). Penalty of ₹10,000–₹1,00,000 under Sec 271H for delayed/incorrect filing. Interest at 1%/month for late TDS deduction; 1.5%/month for late TDS deposit.
    medium
  5. 05
    Advance Tax (Sec 207 — corporates & individuals)
    Due: 15% by 15 Jun · 45% by 15 Sep · 75% by 15 Dec · 100% by 15 Mar
    Penalty: 1% per month interest under Sec 234B (if advance tax paid < 90% of assessed tax) and Sec 234C (instalment shortfall).
    medium
  6. 06
    LLP Form 11 (annual return)
    Due: 30 May every year
    Penalty: ₹100/day with no upper cap. Default for 3 consecutive years → LLP designated for strike-off.
    high
  7. 07
    LLP Form 8 (statement of accounts & solvency)
    Due: 30 October every year
    Penalty: ₹100/day with no upper cap.
    high
  8. 08
    LLP DIR-3 KYC (designated partners)
    Due: 30 September every year
    Penalty: DPIN deactivated if not filed. ₹5,000 per partner reactivation fee.
    medium
  9. 09
    DIR-3 KYC (annual director KYC)
    Due: 30 September every year
    Penalty: DIN deactivated on 1 October if not filed. Reactivation fee: ₹5,000 per director (Form DIR-3 KYC-Web).
    medium
  10. 10
    PF Monthly ECR (EPF & MP Act 1952)
    Due: 15th of following month (challan payment); ECR upload same date
    Penalty: Interest at 12% p.a. on delayed contributions. Damages: 5% p.a. for delay ≤ 2 months, 10% for 2–4 months, 15% for 4–6 months, 25% p.a. beyond 6 months. Criminal prosecution possible for wilful default.
    high
  11. 11
    ESI Monthly Contribution (ESI Act 1948)
    Due: 15th of following month
    Penalty: Interest at 12% p.a. on delayed contributions. Prosecution and imprisonment (up to 3 years for repeat default) under Sec 85 ESI Act.
    high
  12. 12
    Professional Tax — Maharashtra
    Due: Last day of each month (monthly filer) or as per state schedule
    Penalty: Under Maharashtra State Tax on Professions Act: penalty equal to unpaid tax + interest at 1.25%/month. Show-cause notice for non-registration.
    medium
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