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ITR for LLP
Limited Liability Partnerships (LLPs) must file ITR every year using Form ITR-5, regardless of profit or income. LLPs are taxed at a flat 30% rate with applicable cess and surcharge. Audit is mandatory if turnover exceeds ₹1 crore.
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Applicable ITR Forms
ITR-5
For all Limited Liability Partnerships (LLP), Partnership Firms Association of Persons (AOP), Body of Individuals (BOI)partnership firms
ITR-4 Sugam
Income from business or profession, turnover upto 2 crores having presumptive income under Section 44AD/44ADA/44AE
Document Required
To file Income Tax Return efficiently, please gather these documents handy for speedy filing process:
Digital Signature Certificate (DSC)
Required for verification of the ITR while filing online. At least one designated partner’s DSC is mandatory.
LLP Agreement
Helps determine profit-sharing ratio, partner remuneration, and other financial rights.
Financial Statements
Includes Balance Sheet and Profit & Loss Account; forms the base of income computation.
Details of Partners & LLP
Name, PAN, share ratio, and remuneration or interest paid.
GST
Helps reconcile turnover and other indirect tax-related data.
Investment Proofs
If claiming deductions under sections like 80G, 80JJAA, etc
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ITR for LLP
What is an LLP?
A Limited Liability Partnership (LLP) is a unique business structure that combines the flexibility of a partnership with the limited liability feature of a company. It is governed by the Limited Liability Partnership Act, 2008 in India. LLPs are popular among professionals and businesses looking for legal protection with fewer compliances than private limited companies.
Features of LLP
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Feature
|
Description
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|---|---|
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Separate Legal Entity
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LLP is a distinct legal entity from its partners. It can own assets, incur liabilities, and enter into contracts in its own name.
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|
Limited Liability
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Partners are liable only to the extent of their capital contribution. Their personal assets are protected.
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|
Minimum 2 Partners
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Requires at least two partners to form, with no upper limit on the number of partners.
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|
No Minimum Capital Requirement
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There is no fixed minimum capital required to start an LLP. It can be formed with any amount of capital.
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|
Flexible Management
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Operates based on a mutually agreed LLP Agreement which defines roles, profit sharing, and responsibilities.
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|
Low Compliance Cost
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Compared to private limited companies, LLPs have fewer compliance obligations and lower regulatory burdens.
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Perpetual Succession
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The LLP continues to exist even if partners change, die, or leave the partnership.
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Mandatory Filing
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LLPs must file Annual Returns (Form 11) and Statement of Accounts (Form 8) with MCA, and ITR-5 with the Income Tax Department.
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|
Taxation
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LLPs are taxed at a flat rate of 30% plus cess/surcharge as applicable. LLPs are not subject to dividend distribution tax.
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Foreign Investment (FDI)
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FDI in LLPs is allowed through the automatic route in sectors where 100% FDI is permitted.
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Conversion Options
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A partnership firm or private company can be converted into an LLP under specific conditions.
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Digital Signature & DPIN Required
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Designated Partners must have a Digital Signature Certificate (DSC) and Designated Partner Identification Number (DPIN).
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ITR Filing Guide for LLPs (AY 2025–26)
Who Should File?
All Limited Liability Partnerships (LLPs) registered in India are mandatorily required to file their Income Tax Return, irrespective of income or profit/loss.
Applicable ITR Form for LLPs
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ITR Form
|
When to Use
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|---|---|
|
ITR-5
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To be used by all LLPs except those claiming exemption under Section 11 (charitable/religious entities).
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|
ITR-4 (Sugam)
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LLPs cannot file ITR-4 from AY 2022–23 onward, even under presumptive taxation. Only individuals, HUFs, and resident firms (not LLPs) can use ITR-4.
|
Due Dates for ITR Filing (AY 2025–26)
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Situation
|
Due Date
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|---|---|
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LLP not requiring audit
|
31st September 2025
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|
LLP requiring audit under Income Tax Act (Sec 44AB)
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31st October 2025
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LLP required to furnish TP Report (Form 3CEB)
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30th November 2025
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Structure of ITR-5 Form
The ITR-5 Form includes the following major parts:
Part A: General information (PAN, Address, Nature of Business, etc.)
Part A-BS: Balance Sheet as on 31st March
Part A-P&L: Profit and Loss Account
Part A-OI & QD: Other information and quantitative details
Schedules: Various income details, depreciation, deductions, partner details, TDS, MAT, etc.
Verification: Signature and declaration
ITR-5 can be filed online only, using a Digital Signature Certificate (DSC) of the designated partner.
Tax Rates for LLPs (AY 2025–26)
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Type
|
Tax Rate
|
|---|---|
|
Flat Income Tax Rate
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30% of total income
|
|
Health & Education Cess
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4% on income tax
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Surcharge
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12% if income exceeds ₹1 crore
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No Alternate Minimum Tax (AMT) exemption for LLPs opting for presumptive schemes — since they are not allowed.
Penalty for Late Filing
|
Filing Status
|
Late Fee (Section 234F)
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|---|---|
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Filed after due date but before 31st Dec
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₹5,000
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|
Filed after 31st Dec
|
₹10,000
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If total income is below ₹5 lakh
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₹1,000 (maximum)
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Additional penalties:
Interest under Section 234A on tax payable
Losses (if any) cannot be carried forward if return is filed late.
Important Points to Remember
DSC is mandatory for LLP ITR filing
Audit is compulsory if turnover exceeds ₹1 crore
Must file Form 8 & 11 with MCA separately from ITR
LLPs are not eligible for presumptive taxation under ITR-4
Why Choose Bharat e-Filing for your LLP Return?
- LLP-Specific Expertise
We specialize in filing returns for LLPs, ensuring accurate compliance with the latest tax laws and MCA regulations. - End-to-End Support
From document collection to form submission and follow-up, we handle the entire return filing process for you. - Timely Filing Assurance
We ensure that your LLP returns are filed before deadlines to help you avoid penalties and interest. - Expert Audit Assistance
If your LLP is subject to audit, our professionals manage the entire process, including Form 3CA/3CB and 3CD preparation. - Secure & Hassle-Free Filing
We use encrypted systems and DSC-based filing to keep your LLP’s data safe and the process seamless. - Dedicated Support Team
Get personalized help through phone, chat, or email to resolve your queries even after filing.
Starting a Business and Confused Where to Begin?
At Bharat E-Filing, we take care of Accounting, Business, Compliance, and handle end-to-end solutions.
Customer Reviews For ITR for LLP
Our clients trust Bharat e-Filing for reliable, efficient and expert-led on time services. Here’s what they have to say.
ITR Filing of LLP Related FAQ’s
LLPs must file ITR-5, even with no income. ITR-4 isn’t allowed. Filing deadlines depend on audit requirements. Penalties apply for late filing. DSC is mandatory. Losses can’t be carried forward if returns are delayed. Separate filings with MCA and IT Department are required. Flat tax rate of 30% applies.
LLPs must file their income tax return using ITR-5 form.
No, LLPs cannot file ITR-4. Presumptive taxation under Section 44AD/ADA is not applicable to LLPs.
Yes, even LLPs with no income or operations must file ITR.
Without audit: 31st September 2025
With audit: 31st October 2025
With Transfer Pricing (Form 3CEB): 30th November 2025
Yes, if the turnover exceeds ₹1 crore or if specified under Section 44AB.
Penalties range from ₹1,000 to ₹10,000, depending on income and delay period. Interest may also apply.
Flat 30%, plus 4% health & education cess. A 1.2% surcharge applies if income exceeds ₹1 crore.
Yes, a Digital Signature Certificate (DSC) of a designated partner is required for e-filing.
No, losses cannot be carried forward if the ITR is filed after the due date.
Yes, LLPs must file Form 8 & 11 with MCA and ITR-5 with the Income Tax Department separately.
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