Two software consultants in Salt Lake Sector V set up an LLP in 2022, billed a handful of clients and then took salaried jobs. The LLP sat untouched. In 2025 one of them tried to incorporate a new company and found that the old LLP owed two years of Form 8 and Form 11. The additional fees ran at ₹100 a day per form, and his own name was on the hook as designated partner. The paperwork took a week; the fees took far longer to swallow. This page explains the LLP compliance cycle for Kolkata, who must file, what a miss costs and how we run the year.
What is LLP annual compliance and when is it due?
An LLP registered in West Bengal files two forms with the Registrar of Companies, West Bengal every year, plus a tax return and partner KYC:
- Form 11, the annual return, by 30 May: partners, contribution and a summary of the LLP's affairs
- Form 8, the statement of account and solvency, by 30 October: the financial position signed off by the designated partners
- DPIN KYC for every designated partner by 30 September
- The income tax return by 31 July, or 31 October where the LLP is audited
There is no AGM for an LLP, so the dates are fixed by the calendar rather than by a meeting. Both ROC forms are filed on the MCA portal with digital signatures and route to the West Bengal registrar because the registered office is in the state.
Which Kolkata LLPs must file?
All of them, from the day of incorporation:
- Professional and consulting LLPs in Salt Lake Sector V and Dalhousie
- Restaurant, retail and hospitality LLPs on Park Street and in New Town
- Trading LLPs in Burrabazar and manufacturing LLPs in Howrah
- LLPs with no activity, which file nil returns until they are formally closed
The audit requirement is separate from the filing requirement. An LLP needs a statutory audit only if turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh. Below both lines, Form 8 is filed on the designated partners' own statement of solvency without an auditor.
What happens if you miss a filing?
| Form | Due date | Cost of a 30 day delay | Cost of a 180 day delay |
|---|---|---|---|
| Form 11 | 30 May | ₹3,000 | ₹18,000 |
| Form 8 | 30 October | ₹3,000 | ₹18,000 |
| DPIN KYC | 30 September | ₹5,000 per partner and the DPIN is deactivated | Same, plus the partner cannot sign any filing |
| Income tax return | 31 July or 31 October | Late fee up to ₹5,000 | Plus interest on tax due |
The additional fee on the ROC forms runs at ₹100 a day per form without a ceiling, and the Act makes the designated partners personally liable for it. A Park Street restaurant LLP that is a year late on both forms owes about ₹73,000 before the registrar looks at anything else.
How does the filing run from start to finish?
- April: we open the shared folder, collect bank statements, invoices, expenses and partner contribution details, and confirm whether the audit threshold is crossed.
- May: accounts are finalised and Form 11 is prepared from the partner register and filed before 30 May.
- Through the summer: the audit runs if required, and DPIN KYC is filed for each designated partner before 30 September.
- September and October: Form 8 is prepared with the solvency statement, signed by the designated partners and filed before 30 October, and the income tax return goes in by its date.
- Close out: you receive every filed form, the challans and a compliance certificate, plus next year's calendar.
Because Form 11 is due in May, the LLP year starts early. We begin in April so that a partner change, a contribution top up or a missing Form 4 is caught with weeks to spare.
What documents do we need from you?
- Bank statements for the financial year
- Sales invoices and expense records, or the GST returns that summarise them
- The LLP agreement and any supplementary agreements for contribution and profit sharing
- Details of partner changes during the year and the Form 4 acknowledgements
- Digital signatures of the designated partners
- Last year's Form 8 and Form 11 acknowledgements if you are moving to us
What does LLP annual compliance cost in Kolkata?
The professional fee is ₹6,999 a year and it covers accounts finalisation, Form 11, Form 8, the income tax return, DPIN KYC for the designated partners and the calendar. The audit is included when your turnover or contribution requires one. Government filing fees are paid at actuals and depend on the LLP's contribution, which for most Kolkata service LLPs means a nominal amount per form.
A backlog of earlier years is quoted separately, because each year carries its own additional fees and the earlier accounts often need reconstruction. We compute the exact position from the MCA record before you decide.
How strict is ROC West Bengal on late LLP filing?
The additional fee is statutory and automatic, so it is the same in Kolkata as anywhere in India and no registrar waives it. What the West Bengal registrar does examine is consistency. Typical problems are a Form 11 that lists partners who already resigned, a Form 8 whose contribution does not match the LLP agreement, or a solvency statement signed by a partner whose DPIN is deactivated. Each of these comes back as a resubmission request and eats into the due date.
Filing from one reconciled partner register, early, avoids all three. It also keeps the designated partners, who carry the personal liability, off the registrar's default list.
Why choose LegalX India for LLP compliance in Kolkata?
Our team sits in Kolkata at 58B, Bidhan Park, Taki Road, Barasat, Kolkata 700124, and LLP filings with ROC West Bengal are weekly work for our CS team. You get the two ROC forms prepared from one partner register and the audit threshold checked, so you pay only for what the law requires. DPIN KYC is handled for every partner, and the calendar also carries the West Bengal profession tax dates for the LLP and its partners. The fee is ₹6,999 a year.
For the national rules on forms, audit thresholds and closure, read our complete LLP annual compliance guide for India. For an LLP registered in West Bengal, call +91 96356 85435 or request a callback and a CS confirms your due dates and any backlog within 30 minutes.