LLP Compliance in Telangana: Annual Filings, Deadlines and Local Obligations

Hyderabad has a large number of LLPs: consultancies, CA and architecture practices, IT service firms and family businesses that wanted limited liability without a company's paperwork. An LLP's compliance really is lighter than a company's, but it isn't nothing, and because there's no AGM to prompt anyone, it's easy to let slide. This guide covers what a Telangana LLP has to file each year, the dates for the current year, and the state-level obligations that sit alongside.

Which Registrar Handles LLPs in Telangana?

LLPs with their registered office in Telangana fall under the Registrar of Companies, Hyderabad, which administers the LLP Act, 2008 for the state as well as the Companies Act. It holds your LLP's records and issues any notices or penalty orders for defaults. Andhra Pradesh LLPs are handled by the separate ROC in Vijayawada.

Jurisdiction follows your registered office

The Registrar that handles your LLP is fixed by the registered office address on record, not by where the partners live or where the work is done. An LLP registered in Hyderabad, Warangal, Karimnagar or elsewhere in Telangana answers to ROC Hyderabad. Moving the registered office to another state needs its own filings and moves the LLP's records to that state's Registrar.

Everything is filed online

All LLP filings are made on the MCA portal and signed with the designated partners' digital signatures. You won't normally deal with the ROC office in person unless a filing is queried or a notice for non-compliance is issued.

The Two Annual Filings

Every LLP files two forms each year, whether or not it did any business:

• Form 11 (Annual Return): the LLP's partners, their contributions, and any changes during the year. Due within 60 days of the financial year end, so by 30 May.
• Form 8 (Statement of Account & Solvency): Part A is the designated partners' declaration that the LLP can pay its debts; Part B is the statement of accounts. Due within 30 days of the end of six months from the year end, so by 30 October.

Both forms are signed by two designated partners using their DSCs. Form 8 is also certified by a practising Chartered Accountant, Company Secretary or Cost Accountant.

Deadlines for the financial year 2025-26

For the year ending 31 March 2026, Form 11 was due by 30 May 2026 and Form 8 is due by 30 October 2026. If your LLP missed the May deadline, file Form 11 now: the additional fee keeps growing every day until it's filed.

When an audit is needed

An LLP's accounts must be audited only if its turnover exceeds ₹40 lakh or its partners' contribution exceeds ₹25 lakh in the financial year. Below both limits, no statutory audit is required, though the accounts in Form 8 still have to be properly prepared and certified. Separately, the Income-tax Act may require a tax audit once turnover crosses its own thresholds.

Changes That Need Filing During the Year

Beyond the annual forms, an LLP has to report changes as they happen, most within 30 days:

• Form 3, whenever the LLP agreement changes, for example new profit-sharing ratios or contributions.
• Form 4, when a partner joins or leaves, or someone becomes or stops being a designated partner.
• A filing for any change of registered office, with extra steps if the LLP moves out of Telangana.
• KYC for each designated partner's DPIN when it falls due. A lapsed KYC deactivates the DPIN, which blocks that partner from signing filings.

Missing these is common when partners change informally. The LLP's record on the MCA portal then no longer matches reality, which causes problems at the next annual filing, with banks, or when a partner wants to leave cleanly.

What Happens If You Miss the Deadlines

• Additional fees: ₹100 per day for each late form, with no upper limit. A year's delay on both annual forms costs more than ₹70,000 in fees alone.
• Penalties: the Registrar can separately penalise the LLP and each designated partner for failing to file its accounts or annual return. In Telangana these orders come from ROC Hyderabad.
• Strike-off: an LLP that isn't carrying on business and isn't filing can be struck off the register, freezing its bank account.

An LLP that's stopped operating

If the LLP has genuinely stopped trading, don't just stop filing. Once its pending returns are filed, it can apply to be struck off. That's almost always cheaper than letting late fees build up for years on an LLP nobody is using.

Telangana Obligations Outside the LLP Act

The ROC deals only with LLP law. An LLP operating in Telangana usually has a few other obligations, each with its own authority and dates:

• Income-tax return: filed in ITR-5 using the same accounts as Form 8. Its due date depends on whether the LLP needs a tax audit.
• GST returns: monthly or quarterly, and an annual return where applicable, if the LLP is registered for GST.
• Professional Tax: Telangana levies Professional Tax, so check the LLP's enrolment and, if it has employees, deduct and pay it for them. This goes to the state's Commercial Taxes Department.
• Shops and Establishments: offices in Telangana register under the state's Shops and Establishments Act, which is separate from LLP registration.

Since Form 8 and the income-tax return are both built on the same year's accounts, it's simplest to finalise the accounts once, early, and use them for both.

How to Stay on Top of It

1. Diary 30 May and 30 October every year. They don't move, and there's no AGM to remind you.
2. File Form 11 in April or May. It doesn't need the accounts, so there's no reason to leave it late.
3. Close and reconcile the books by the summer, so Form 8 and the income-tax return can both be filed without a rush.
4. File Form 3 or Form 4 within 30 days of any partner or agreement change, and keep designated partners' DSCs and KYC current.
5. If you've fallen behind, file the pending forms as soon as possible. The additional fee stops growing once each form is filed.

Getting Help With LLP Compliance

Think Filing handles the full cycle for LLPs in Telangana: Form 11 and Form 8, certification or audit coordination, partner changes and LLP agreement amendments, and designated partner KYC, all filed and signed by a practising professional. If your LLP has missed past years, we can file the backlog or help you close it properly.