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LLP must maintain proper books of account. The accounts may be on cash basis or accrual basis. b) Statement of Solvency (Accounts) needs to be prepared every year ending on 31st March. c) LLP Form – 8 should be filed with the Registrar of Companies on or before 30th October every year.
The annual ROC compliances are detailed reporting of the business procedures that every registered company/LLP in India should submit within the due date prescribed in the Companies Act, 2013 and Companies Rules. The companies/LLP must file the ROC forms with ROC without fail, or else they will have to pay a penalty.
The accounts of every LLP shall be audited in accordance with Rule 24 of LLP, Rules 2009. Such rules, inter-alia, provides that any LLP, whose turnover does not exceed, in any financial year, forty lakh rupees, or whose contribution does not exceed twenty five lakh rupees, is not required to get its accounts audited.
within 60 days of closer of financial year (For F.Y. 2021-22 due date is 30-05-2022)
on or before 30th October every year (For F.Y. 2021-22 due date is 30-10-2022)
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