Last Date To File LLP-8 and NDH-3

As the compliance season sets in, Limited Liability Partnerships (LLPs) and Nidhi Companies must gear up to meet their annual filing deadlines. Two key filings LLP Form 8 and NDH-3 are due this October, and missing them can attract hefty penalties.

LLP-8: The Annual Statement of Accounts and Solvency

LLP-8, officially known as Form LLP-8 (Statement of Account & Solvency), is a mandatory annual return under the Limited Liability Partnership Act, 2008.All LLPs registered in India must file annually with the Ministry of Corporate Affairs (MCA).

This form confirms the LLP's financial position and solvency status for the financial year.

Key Components of LLP-8

• Financial Statements: Balance sheet, profit and loss account, and receipts/payments summary for the fiscal year.
• Solvency Declaration: Signed by designated partners, affirming the LLP can meet its liabilities.
• Auditor's Report: Required if the LLP's turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh; otherwise, a simplified certification suffices.

Last Date to File LLP-8 in 2025

For FY 2024-25, the due date for LLP-8 filing is October 30, 2025. This applies to all LLPs incorporated on or before September 30 of the previous year. If your LLP was formed later, the first filing may extend to 18 months from incorporation, but the standard annual deadline remains October 30 following the fiscal year-end (March 31). Failing to file by this date triggers immediate penalties, underscoring the importance of proactive compliance.

Penalty for Late Filing

• ₹100 per day of delay (no upper limit) - making timely filing absolutely crucial!

NDH-3: Half-Yearly Return for Nidhi Companies

NDH-3 (Return of Nidhi Company for the Half Year) is a specialized form under Rule 21 of the Nidhi Rules, 2014, governed by Section 406 of the Companies Act, 2013. Nidhi Companies-mutual benefit societies focused on lending/deposits among members-must file this to report operational status, member details, and deposit activities. It's a vital tool for the MCA to monitor these non-banking financial entities and ensure they adhere to "Nidhi" norms like member-to-deposit ratios.

What Goes into NDH-3?

• Member and Deposit Data: Number of members, deposits accepted/repaid, and unclaimed balances.
• Compliance Metrics: Verification of Nidhi status, branch expansions, and loan disbursements.
• Declarations: Certifications on adherence to statutory ratios (e.g., Net Owned Funds to Deposits at least 1:20).

Due Dates for NDH-3

• 30th April (for the half-year ending 31st March)
• 30th October (for the half-year ending 30th September)

Penalty for Late Filing

• ₹100 per day of delay (as per MCA norms) until the form is filed.

Step-by-Step Filing Process for LLP-8 and NDH-3

Both forms are e-filed on the MCA's official portal (mca.gov.in). Here's a concise roadmap:

Preparation:

• Gather audited financials (for LLP-8) or half-yearly ledgers (for NDH-3).
• Ensure Digital Signature Certificates (DSCs) for at least two designated partners/directors.

Portal Access:

• Log in with your LLP/Nidhi's MCA credentials.
• Navigate to "MCA Services" > "LLP e-Filing" or "Company Forms" for NDH-3.

Form Completion:

• Download the latest PDF versions from the MCA site.
• Fill details accurately-use tools like Excel for calculations to minimize errors.

Attachment and Certification:

• Attach financial statements, auditor reports, and solvency declarations.
• Certify with DSC and upload.

Payment and Submission:

• Pay nominal fees (₹50-₹200 based on entity type).
• Track status via SRN (Service Request Number);

Compliance Checklist

FAQs

What is the Due Date for Filing LLP-8 and NDH-3 in 2025?

• LLP-8 (Statement of Account & Solvency): October 30, 2025 (30 days from the end of six months after March 31 close).
• NDH-3 (Half-Yearly Return for Nidhi Companies): October 30, 2025, for the half-year ending June 30, 2025 (within 90 days).

What are the Penalties for Late Filing of LLP-8 or NDH-3?

• LLP-8: ₹100 per day of delay, with no upper cap-plus potential LLP strike-off and fines up to ₹5 lakh on designated partners.
• NDH-3: ₹100 per day (uncapped), risking Nidhi status revocation, deposit bans, and fines up to ₹20,000 under Nidhi Rules, 2014

Is LLP-8 Filing Mandatory Even if the LLP Has No Business Activity?

Yes-LLP-8 is required for ALL LLPs, regardless of turnover, contribution, or business commencement.

What Documents and Details are Required for NDH-3 Filing?

Key attachments for NDH-3 (half-yearly):

• Member count, deposits accepted/repaid, and unclaimed balances.
• Loan disbursements, branch details, and Nidhi status verification (e.g., NOF-to-deposits ratio of 1:20).
• Certifications on statutory compliance, certified by a CA/CS.