Turnover limit for llp audit and filing return

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This discussion clarifies the turnover limits for Limited Liability Partnership (LLP) audits and tax filing. For LLPs with turnover exceeding ₹40 lakh or contribution above ₹25 lakh, a tax audit is required, and the Income Tax Return (ITR) is due by 30th September. For companies with turnover below ₹1 crore, a tax audit (filing 3CA) is generally not mandatory, although maintaining books of account with a statutory audit is still required under the LLP Act 2008. The ₹1 crore/₹10 crore turnover limit mentioned relates to Section 44AB of the Income Tax Act for tax audit applicability.

shinu

shinu (Querist)
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12 September 2025 Sir,

Our LLP has a turnover of 46 lakh so pls share due date and whether audit required

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 LLPs above ₹40 lakh turnover (or ₹25 lakh contribution): Tax audit required, ITR due by 30th September.

shinu

shinu (Querist)
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12 September 2025 Sir,
I have a query with regard to company.our company is having turnover below 1 crore sonis it mandatory to file 3CA?or we need to file only if crosses the turnover limit of one crore

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 No tax audit required (no need to file 3CA); but maintaining books of account with statuary audit mandatory.

shinu

shinu (Querist)
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12 September 2025 LLp audit limit is not specified in income tax right?it is audited under llp act 2008 that also is there the company case right audit under any other law..pls help

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 Yes, LLP is required to be audited u/s. 44AB as and when it exceeds 1 Cr/10Cr. turnover with/without cash transactions limit specified in the act.

shinu

shinu (Querist)
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12 September 2025 So need to file audit report under 3ca?40 limit is for statutory audit right?so the due date is oct not sept 15.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 Correct...

shinu

shinu (Querist)
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12 September 2025 Tax audit not required and 3CA is not required for company and LLP

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 Yes, for the said turnover i.e. below 1 cr...