LLP Form 8 by 30 October and MSME-1 by 31 October
Every LLP, active or not, must file Form 8 for the year ended 31 March 2026 by 30 October 2026, with a fee that rises with the delay. Companies that owed micro and small suppliers beyond 45 days at any point between April and September file MSME-1 by 31 October.
Form 8 for LLPs
Form 8 is the LLP's statement of accounts and solvency: the balance sheet and income statement for the year, a declaration by the designated partners that the LLP can pay its debts, and disclosure of any charges. It is due within 30 days of six months from the year end, so by 30 October, and it follows Form 11 filed by 30 May. Audit applies only if turnover exceeded ₹40 lakh or contribution exceeded ₹25 lakh; below that the partners certify the accounts themselves. Two designated partners sign with DSC and a practising professional certifies the form. The late fee is tiered and rises with the delay rather than a flat daily rate, and a long default can lead to the LLP being struck off. Our Limited Liability Partnership clients get Form 8 as part of the annual package.
MSME-1 for companies
Companies that received goods or services from a micro or small enterprise and had payment outstanding for more than 45 days from the date of acceptance at any point between 1 April and 30 September must file MSME-1 by 31 October, listing each supplier, the amount and the reason for delay. If every MSME supplier was paid within 45 days, no return is needed for the half year. Check supplier Udyam numbers on invoices; a supplier who is an MSME but did not tell you is still an MSME. Delayed payments are also disallowed as a deduction under Section 43B(h) until paid, which makes the same list relevant to the income tax return due the next day.