Every LLP registered on or before 31.03.2018 shall have to file the Returns for the year ended on 31.03.2018.

Applicability of filing Annual Return (Form 11), Statement of Accounts (Form 8) and Income Tax Returns depends on the date of registration of LLP that whether the LLP was registered before 30th September 2017 or registered between 1st October 2017 to 31st March 2018.

LLP Annual Filing Calendar 2018 for year ended 31.03.2018 is as follows:

A. LLP’s Registered on or before 30th September 2017

All Limited Liability Partnerships registered on or before 30^th September 2017 must file the following returns:

1. REGISTRAR OF LLP

2. INCOME TAX

B. LLP’s Registered on or after 1st October 207 and before 31st March 2018

If the LLP is registered on or after 1^st October 207 and before 31^st March 2018, it is mandatory to file the Income Tax Return for the year ended 31.03.2018 and the timelines is as follows:

1. INCOME TAX

Important Points to be Remembered:

• LLPs registered on or before 30^th September 2017 must file Form 11 and Form 8 for the year ending 31st March 2018.
• In case of LLPs registered on or after 1st October 2017 and before 31st March 2018, filing of Form 11 and Form 8 shall be due only in the year 2019.
• Filing of returns are mandatory whether the LLP has done any business or not. In case of an LLP not carrying any business, it is required to file a NIL return.
• LLP’s Registered on or after 1^st October 207 and before 31^st March 2018 has to file Income Tax Return ONLY for the year ended on 31.03.2018.
• Delay in filing the LLP Returns (Form 11 & Form 8) in time will attract a penalty of Rs.100 each per day till the date of filing.
• Bank Account details of LLP is mandatory for filing the Income Tax Return.
• If the LLP has incurred Loss during the period, the filing of IT Return in time is necessary to carry forward the Loss to set off against future profits

Read more: LLP Annual Filing 2018