As per LLP act, date for filing returns are as given below.
Every LLP shall file an annual return in Form 11 within 60 days of closure of a financial year ending on 31st March
The Annual Return contains:
- Details of LLP Registered office address,
- Details of designated partners,
- Details of partners,
- LLP contribution
- Profit sharing ratio etc.
In case of LLP with turnover of more than five crore rupees in a financial year or a contribution of more than fifty lakh rupees, the annual return shall be certified by a Company Secretary in Practice.
Statement of Accounts and Solvency (Accounts)
Every LLP has to maintain books of accounts as per double entry system of accounting and has to prepare a Statement of Accounts and Solvency every Financial year ending on 31st March and shall be filed with the Registrar the same in Form 8 , within 30 days from the end of six months of the financial year. So, the filing of accounts has to be done on or before 30th October of every year. In case of an LLP registered on or after the 1st of October of a year, the financial year may end on the 31st march of the year following the next year
In case of LLPs with a turnover exceeding forty lakh rupees in any financial year or with a contribution exceeding twenty-five lakh rupees, the accounts of LLP have to be audited by a chartered accountant