Annual filing of form 8 & form 11

In case LLP has been incorporated on or after 1st October of financial year, then LLP can close its first financial year either on the coming or next 31st March i.e. LLP files its first financial year details for 18 months. 

However, if a company has been converted into LLP then the above provision is not applicable to such converted LLP. Thus if Company is Converted into LLP After 30th September then such LLP has to File Form 8 and Form 11 same Financial Year.