Skip to main content
← Back to Calculator Hub
✓ Updated for FY 2026-27 (LLP 2nd Amendment Rules 2022)

LLP Fee & Late Filing Calculator

Calculate MCA portal base fees, Section 69 additional late filing fees, and indicative statutory penalty exposure under the Limited Liability Partnership Act, 2008.

⚖️
Statutory Schedule Active: Additional filing fees are calculated per the LLP (Second Amendment) Rules, 2022. Statutory adjudication penalties under Sections 34(5) & 35(2) are assessed separately.
Annexure-A Sched.

1. Select LLP Form & Entity Financials

Choose the compliance form and provide entity parameters to assess statutory fees and Small LLP qualification.

Contribution determines normal fee slab under Annexure-A Table A.

From latest Statement of Account & Solvency (Small LLP threshold: ≤ ₹40L).

Small LLP Assessment
Qualified as Small LLP (Contribution ≤ ₹25 Lakhs & Turnover ≤ ₹40 Lakhs)
✓ Small LLP

Used to calculate statutory penalty exposure under Sections 34(5) / 35(2).

Statutory Due Date: 30 October (T + 30 days from 30 Sep).

Determines delay days after the statutory due date.

⚡ Calculations update dynamically on parameter change.

Statutory Framework for LLP Filing Fees, Late Multipliers & Penalties

Compliance for Limited Liability Partnerships (LLPs) in India is governed by the Limited Liability Partnership Act, 2008 (as amended by the LLP Amendment Act, 2021) and the Limited Liability Partnership Rules, 2009 (as amended by the LLP 2nd Amendment Rules, 2022). Understanding the distinction between MCA Portal Additional Filing Fees and ROC Statutory Adjudication Penalties is critical for compliance professionals.

💳1. Section 69 Additional Filing Fees

Payable directly at MCA21 portal checkout upon delayed filing. Under the 2022 Amendment Rules, fees follow a slab-multiplier schedule (1× to 15× for Small LLPs; 1× to 30× for Other LLPs). Beyond 360 days, Forms 8 and 11 attract an uncapped daily fee (₹10/day for Small, ₹20/day for Other), while general event forms are capped at 25× / 50×.

⚖️2. Section 34(5) & 35(2) Adjudication Penalties

Separate quasi-judicial civil penalties levied by the Registrar of Companies (ROC) under Section 76A. Prescribes ₹100 per day of continuing default (capped at ₹1,00,000 for the LLP entity and ₹50,000 for each Designated Partner). These penalties require formal show-cause proceedings and are never added into portal checkout fees.

Key LLP Forms, Filing Deadlines & Discrete Fee Schedules

Form 11 — Annual Return of LLP

Filing Deadline: Within 60 days from the closure of the financial year (i.e. 30th May every year for FY ending March 31). Base fee is contribution-based (₹50 to ₹600). Late filing attracts Section 69 multipliers plus Section 35(2) penalty exposure.

Form 8 — Statement of Account & Solvency (Annual) vs Charges

Annual Statement: Filed within 30 days from the expiry of 6 months of financial year close (i.e. 30th October every year). Base fee: ₹50 to ₹600.
Charge Filing: Creation, modification, or satisfaction of charge carries a flat statutory fee of ₹1,000 per document (Annexure-A Items 4 & 5). Late filings attract Table B Item 1 multipliers capped at 25× (Small) and 50× (Other).

Form 3 — LLP Agreement & Contribution Increases

Initial Agreement: Filed within 30 days of incorporation under Annexure-A Item 3 slabs (₹500 for ≤ ₹1L to ₹25,000 for > ₹1Cr).
Agreement Modifications: Base document fee applies, plus an incremental registration fee differential if the total contribution slab increases.

Form 4 — Partner & Designated Partner Changes

Filing Deadline: Within 30 days of appointment, cessation, or change in particulars. Base fee: ₹50 for Small LLPs and ₹150 for Other LLPs (Annexure-A Item 2).

Form 24 — Application for Striking off Name (Closure)

Carries a flat application fee of ₹500 for Small LLPs and ₹1,000 for Other LLPs (Annexure-A Item 5). Requires at least 1 year of commercial cessation, zero active liabilities, up-to-date Form 8/11 filings, and a CA-certified Statement of Account.

Section 76A Adjudication & 30-Day Proviso Cure Conditions

Section 76A governs ROC adjudication proceedings for non-compliance. Importantly, the statutory proviso to Section 76A specifies that for filing defaults under Section 34(3) (Statement of Account & Solvency) or Section 35(1) (Annual Return), no penalty shall be imposed by the adjudicating officer where the default is rectified before or within 30 days of the notice issued by the adjudicating officer, subject to statutory conditions.

Frequently Asked Questions: LLP Filing Fees & Penalties

Under Section 69 of the LLP Act, 2008 read with the LLP (Second Amendment) Rules, 2022 (effective 1 April 2022), late filing fees at the MCA portal are calculated using a slab-multiplier schedule (1× to 15× for Small LLPs and 1× to 30× for Other LLPs). For Form 8 (Annual Statement) and Form 11 (Annual Return), delays beyond 360 days attract the maximum multiplier plus an uncapped daily addition of ₹10/day for Small LLPs and ₹20/day for Other LLPs.

No. The additional filing fee payable at the MCA portal checkout was transitioned to a slab-multiplier system under Section 69. However, the substantive Limited Liability Partnership Act, 2008 maintains separate statutory adjudication penalties: Section 34(5) for Statement of Account defaults and Section 35(2) for Annual Return defaults prescribe ₹100 per day during continuance of default (capped at ₹1,00,000 for the LLP entity and ₹50,000 for each Designated Partner). These penalties require formal ROC adjudication under Section 76A and are not collected at portal checkout.

Section 76A of the LLP Act contains a statutory proviso for specified defaults under Section 34(3) (Statement of Account & Solvency) or Section 35(1) (Annual Return). Under this proviso, no penalty shall be imposed by the adjudicating officer where the default is rectified before or within 30 days of the notice issued by the adjudicating officer, subject to statutory conditions.

Under Section 2(ta) of the Limited Liability Partnership Act, 2008, a Small LLP is defined as an LLP whose total contribution does not exceed ₹25 Lakhs (or such higher amount as may be prescribed) AND whose turnover for the immediately preceding financial year (from its latest Statement of Account & Solvency) does not exceed ₹40 Lakhs. Qualifying as a Small LLP grants significant concessions on late filing multipliers.

Under Annexure-A Items 4 & 5 of the LLP Rules, 2009, filing Form 8 for the creation, modification, or satisfaction of a charge attracts a flat statutory document fee of ₹1,000 per document (unlike the annual Statement of Account & Solvency, which uses contribution slabs). Filings beyond the 30-day statutory window attract additional fees under Table B Item 1 (capped at 25× for Small LLPs and 50× for Other LLPs).

Form 3 has its own discrete base fee schedule under Annexure-A Item 3 (ranging from ₹500 for contribution ≤ ₹1 Lakh to ₹25,000 for contribution > ₹1 Crore). For subsequent agreement changes with a contribution increase, an incremental registration fee differential is payable based on the difference between the new and old contribution slabs.

Under Rule 37 and Annexure-A Item 5 of the LLP Rules, 2009, Form 24 carries a flat application fee of ₹500 for Small LLPs and ₹1,000 for Other LLPs. Additional delay fees are N/A. However, substantive prerequisites must be met: at least 1 year of commercial cessation, zero active assets/liabilities/charges, closed bank accounts, completed annual filings up to the year of cessation, and a CA-certified Statement of Account prepared within 30 days of application.

Form 11 (Annual Return) must be filed within 60 days of financial year closure (30 May for FY ending 31 March). Form 8 (Statement of Account & Solvency) must be filed within 30 days from the expiry of 6 months of financial year closure (30 October for FY ending 31 March).

Fees shown are indicative estimates based on the Limited Liability Partnership Rules, 2009 (as amended by the LLP (Second Amendment) Rules, 2022) and the Limited Liability Partnership Act, 2008. Always verify official fees on the MCA21 portal before filing. This tool does not constitute an audit, legal opinion, or certification.