## Section 35 — Annual Return

### Sub-section (1) — Filing Obligation

Every LLP shall file an Annual Return with the RoC:

### Worked Timeline

If FY ends 31st March → Annual Return due by 30th May (60 days from 31st March)

### Sub-section (2) — Penalty for Default

### Quick Comparison: SAS vs Annual Return

Worked example

### Example 1

Example: FY ends 31st March 2026. Last date to file Annual Return?

Answer: 60 days from 31st March 2026 → 30th May 2026.

### Example 2

Example: LLP delays filing Annual Return by 1500 days. What is the maximum penalty?

Answer: ₹100/day × 1500 = ₹1,50,000 — but capped at ₹1 lakh for the LLP. Each DP is also separately liable up to ₹50,000.

⚠️ Common exam mistakes

Confusing the 60-day deadline of Annual Return with the 6-month deadline of SAS.
Forgetting the maximum cap on penalty (₹1 lakh for LLP; ₹50,000 for each DP).
Not realising that penalty applies to every designated partner separately.

Reference: Section 35 — Limited Liability Partnership Act, 2008

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Annual Return (Section 35)

Worked example