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If LLP has been incorporated on or after first October of financial year, then first financial year of LLP can be of 18 months. In this case it’s discretionary on LLP designated partner that FY can be closed to current years March month or end of next year march month.
Every LLP have to file LLP Form 8 annually known as “Statement of Accounts and Solvency”. This statement contains the information relates with financials of LLP like asset liability etc. and one declaration by designated partners.
LLP is required to file two forms on annual basis, Form 11 & Form 8. Form 11 is also known as annual return which is required to be filed within 60 days from the end of financial year and form 8 consist of the Statement of Accounts that would be submitted within 30 days after 6 months of FY. Every LLP has one financial year that must be ending on 31st March of a year.
You are required to re-submit your E-Form to rectify the incompleteness pointed out by the concerned MCA office. If you fail to re-submit your Form, you will be required to file with fresh payment of fee as applicable.
First has to login to Mca portal. Proper fees have to be paid and then following documents of LLP will be available for inspection:-
• LLP registration documents ,
• Names of partners and changes, assuming any, made in that,
• Statement of Account and Solvency
• Financial Statement and annual return
The expenses for such review of a LLP is Prescribed by law.
