Resolve

In India, May 30 (and historically May 31) is the statutory deadline to file LLP Form 11. This Annual Return summarizes partner details and management changes, and must be filed within 60 days of the March 31 financial year-end.

Missing this deadline results in a penalty of ₹100 per day of delay, with no upper limit
Call : 097485 61816
Email: [email protected]
Web: www.getresolved.in

LLP Form 11 is a mandatory annual return in India that serves as a summary of a Limited Liability Partnership's management and partner contributions, due by May 30th every year for the preceding financial year ending March 31st. It must be filed even if the LLP is inactive or has zero turnover.
Mob: 097485 61816
Email: [email protected]
Web: www.getresolved.in

Trusted Business Consultant, Company Secretary & Accountant in Kolkata, India | BUSINESS CONSULTANCY, LICENSES, CLIENTS, UNDERSTANDING CUSTOMERS, BRAND, AD TRACKING STUDIES, COMPANIES (BRANDING) Resolve is a trusted Business Consultant, Company Secretary, and Accountant in Kolkata, West Bengal, India. Offering comprehensive corporate solutions for businesses.

Protean TAN Change Request is now available!
Now time to link Pan with TAN of LLP and Companies (for no fault of taxpayer) so they can file TDS Returns latest by 31st May 2026.
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Compliance Update – Changes Now Effective (FY 2026–27)

🔹 GST – Key Changes with Practical Impact

✅ New Invoice Series (Mandatory Reset)
• Fresh invoice numbering must begin from 1 April 2026
• Ensures proper financial year segregation and audit tracking

⚠️ Risk: Use of old/duplicate series may lead to mismatches and return issues

✅ LUT (Letter of Undertaking)
• Mandatory for:
• Export of goods/services
• SEZ supplies without payment of IGST

📌 Important:Without LUT → IGST must be paid on exports (cash flow impact)

✅ E-Invoicing Threshold – ₹5 Crore
• Applicable if turnover exceeded ₹5 Cr in any previous FY (since 2017–18)

📌 For ₹10 Cr+ taxpayers:
• Invoice must be reported within 30 days (IRN rule)

⚠️ Risk:
• Delay → Invoice becomes invalid
• Buyer may lose Input Tax Credit (ITC)

✅ IMS (Invoice Management System)
• Mandatory actions:
• Accept / Reject / Pending for invoices & credit notes

📌 Impact:
• Direct effect on ITC eligibility and return accuracy
• Passive compliance is no longer sufficient → Active monitoring required

✅ ITC Hard Validation
• ITC claim now linked with:
• RCM payments
• ECRS ledger balance

⚠️ Risk:
Mismatch may result in GSTR-3B blockage