LLP annual compliance in Mumbai means Form 11 by 30 May and Form 8 by 30 October, filed online with ROC Mumbai-I if the registered office is in Mumbai City or Mumbai Suburban, or with ROC Mumbai-II for Thane, Palghar and Raigad, including Navi Mumbai, since 16 February 2026. On top come the ITR-5 return and a Maharashtra cost that national checklists leave out: professional tax of ₹2,500 a year for the LLP and another ₹2,500 for each partner, due by 31 March.
Which ROC a Mumbai LLP files with, and who decides penalties
The district of the registered office decides the ROC, and an adjudicating officer appointed under section 76A decides penalties. Under S.O. 4849(E), issued under section 68A of the LLP Act, ROC Mumbai-I handles LLPs in Mumbai and Mumbai Suburban districts, and ROC Mumbai-II, at Navi Mumbai, handles Thane, Palghar and Raigad along with Aurangabad, Dhule, Jalgaon, Nandurbar and Nashik.
On 16 February 2026 MCA moved the LLPs registered with the old ROC Mumbai to Mumbai-I, Mumbai-II or Nagpur by district and PIN code, so an LLP in Bandra or Kurla is now a Mumbai-I file, and one in Vashi or Kharghar a Mumbai-II file. That officer is of at least Registrar rank, and MCA fixes each officer's jurisdiction by notification, so check which office issued any penalty notice.
- Appeals against a penalty order go to the Regional Director within 60 days of receiving it, extendable by up to 30 days (section 76A(5) and (6)).
- The Regional Director is RD (WR-I) at Mumbai for Mumbai and Mumbai Suburban, and RD (WR-II) at Navi Mumbai for the rest of Maharashtra, according to a PIB release of 31 December 2025.
- No visit is needed. Form 8 and Form 11 are filed online on MCA21, wherever in Maharashtra the LLP sits.
How many LLPs Maharashtra has, and why it matters for your filing
Maharashtra is India's largest LLP base. It had 1,41,638 active LLPs on 13 July 2026, according to a Lok Sabha reply of 20 July 2026, and 23,744 new LLPs were registered in the state in FY 2025-26, out of 96,020 across India (Lok Sabha reply of 3 August 2026).
For a Mumbai partner, the practical point is volume. Form 8 deadlines fall on the same 30 October for every LLP in Maharashtra, as they do across India, so file in the first half of October and keep the partners' digital signatures valid well before then. A penalty under section 34(5) runs at ₹100 a day for the LLP and for each designated partner until the form is filed, so a week of portal trouble near the deadline is not a risk worth taking.
Maharashtra professional tax for an LLP and its partners
A Mumbai LLP usually carries two layers of professional tax. The LLP itself pays ₹2,500 a year under its PTEC, and each partner of an LLP who carries on a profession, trade or calling pays a further ₹2,500, both by 31 March. An LLP with staff also deducts tax from salaries and files PTRC returns.
Example. Saffron Grid LLP (a made-up firm) runs a design practice in Andheri with three individual partners and four employees. Its professional tax for 2026-27 is ₹2,500 for the LLP plus ₹7,500 for the partners, or ₹10,000, due by 31 March 2027. Its PTRC return is annual, due by 15 March 2027, because its deductions for 2025-26 were under ₹50,000.
- PTRC timing. Monthly by the 15th of the next month if the previous year's tax was ₹50,000 or more; otherwise one return by 15 March.
- Late return. ₹200 if filed within 30 days of the due date, ₹1,000 after that.
- Tools. The Maharashtra professional tax calculator works out each employee's deduction, and professional tax registration in Mumbai covers PTEC and PTRC enrolment.
Partner changes in a Mumbai LLP during the year
A partner joining or leaving has its own 30-day clock, separate from the annual returns. The LLP files a notice with the Registrar within 30 days of a person becoming or ceasing to be a partner (section 25(2)); missing it exposes the LLP and each designated partner to a ₹10,000 penalty.
In Maharashtra the LLP agreement is a stamped instrument. The original agreement pays ₹500 where cash contribution is up to ₹50,000, and otherwise 1% of the contribution, capped at ₹50,000, under Article 47 as amended from 14 October 2024, so confirm the duty on any supplementary agreement before signing it. See LLP partner change in Mumbai.
Registered office of an LLP in Mumbai
An LLP must keep a registered office where notices can be received (section 13(1)), and a change of address takes effect only when the notice of change is filed with the Registrar (section 13(3)). Until then, the old address remains the LLP's registered office for notices.
This matters for LLPs that start in a partner's flat in Mulund or Borivali and later move to a commercial unit, or that use a co-working desk in Andheri. Update the registered office before the next Form 11, keep the owner's permission and a recent utility bill on file, and check that GST and professional tax records show the same address.
LLP compliance calendar in Mumbai, October 2026 to May 2027
For an LLP with a 31 March year end, these are the dates still ahead. GST and PTRC items apply only if the LLP is registered for them.
| Date | Filing |
|---|---|
| 30 October 2026 | Form 8 for FY 2025-26 |
| 21 November 2026 | ITR-5 for FY 2025-26, where the accounts are audited |
| 31 December 2026 | GSTR-9 for FY 2025-26, if turnover exceeds ₹2 crore |
| 15 March 2027 | PTRC annual return |
| 31 March 2027 | PTEC ₹2,500 for the LLP and for each partner |
| 30 May 2027 | Form 11 for FY 2026-27 |
If Form 8 or Form 11 for an earlier year is still pending, the MCA late fee calculator shows what it costs today. The national LLP annual compliance guide explains Form 8, Form 11, audit and ITR-5 in detail.
Mistakes Mumbai LLPs make with annual compliance
Each of these is avoidable with a shared calendar and one person responsible for the LLP's filings.
- Paying the LLP's ₹2,500 PTEC but not the ₹2,500 owed by each partner.
- Letting a designated partner's digital signature expire in September, just before Form 8 is due.
- Moving from Mulund to Thane, updating the GST registration, and forgetting the Registrar, so the change never takes effect under section 13(3).
- Treating a retiring partner as an internal matter instead of filing the notice within 30 days.
- Waiting for a waiver scheme for old Form 8 and Form 11. The CCFS 2026 scheme was for companies, and it closed on 15 September 2026.
How Ofin's Mumbai team handles LLP annual compliance
Ofin's Mumbai team works from Shanti Bhuvan, Mulund West, and handles LLPs under both ROC Mumbai-I and ROC Mumbai-II. We keep the accounts, file Form 11, Form 8 and the ITR and, in the premium package, GST and TDS returns. Everything runs online, with a reply within 24 hours. Fees start at ₹7,999. Get a fixed-price proposal.
