LLPs are separate legal entities;therefore, it is the responsibility of the Designated Partners to maintain aproper book of accounts and file an annual return with the MCA each financialyear.
Every LLP is required to file Form 11 andForm 8 with Registrar of Companies every year. Due dates for filing of theseforms are 30th May and 30th October respectively. Form 11 is a statement ofannual return, whereas Form 8 is a statement of accounts. Late filing of suchforms entail penalties of Rs. 100/- per day of default. Read more details here.
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