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LLP Registration Online in India: Register Your LLP

LLP registration online under the LLP Act, 2008, with DSC, DIN, name approval, FiLLiP, PAN, TAN and the Form 3 agreement handled by our tax experts.

Content updated 15 Nov 2026

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Quick answer

LLP registration is the process of forming a Limited Liability Partnership with the MCA under the LLP Act, 2008, using the RUN-LLP and FiLLiP forms. You need two partners, two designated partners (one resident in India), DSCs and a registered office. It usually takes 10 to 15 working days. TaxCaller's fee starts at ₹2,999 + GST; government fees are extra.

Reviewed by Abhinay Rai · Updated 15 Nov 2026

Pick a plan that fits

Basic

Two partners who want their LLP registered with the agreement filed

₹2,999 + GST

+ Govt. fee and stamp duty at actual

Pay now (38%)₹1,140+ GST After the LLPIN₹1,859+ GST
Zubair, TaxCaller expertHandled by a TaxCaller Expert Company Registration Expert
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Fee confirmed in writing before you pay

What you'll get

  • Name approval through RUN-LLP
  • DSC for 2 designated partners
  • DIN for up to 2 designated partners through FiLLiP
  • FiLLiP filing and Registrar follow-up
  • Certificate with LLPIN, PAN and TAN
  • LLP agreement drafting and Form 3 filing

Most Popular

Standard

New LLPs that will bill clients and need GST from day one

₹4,499 + GST

+ Govt. fee and stamp duty at actual

Pay now (38%)₹1,710+ GST After the LLPIN₹2,789+ GST
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What you'll get

  • Everything in Basic
  • GST registration
  • MSME (Udyam) registration
  • Help opening a current account

Premium

Partners who want registration plus the first year's MCA filings handled

₹6,999 + GST

+ Govt. fee and stamp duty at actual

Pay now (38%)₹2,660+ GST After the LLPIN₹4,339+ GST
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What you'll get

  • Everything in Standard
  • First-year Form 11 (annual return) filing
  • First-year Form 8 (statement of account and solvency) filing
  • Compliance calendar with due date reminders

Government fees and taxes are extra where applicable. Our expert confirms the final amount on the first call. No hidden charges.

About LLP Registration

LLP registration is the legal process of forming a Limited Liability Partnership with the Ministry of Corporate Affairs (MCA) under the Limited Liability Partnership Act, 2008. Once the Registrar approves your FiLLiP form, the LLP becomes a body corporate. It gets its own name, LLPIN, PAN and TAN. Partners keep the freedom of a partnership, but their personal assets are protected from the business debts of the LLP.

An LLP suits professionals, consultants, agencies, traders and family businesses that want limited liability without the heavier rules of a company. The whole process is online. You reserve a name through RUN-LLP, file the incorporation form FiLLiP, and then file the LLP agreement in Form 3 within 30 days. No office visit is needed.

TaxCaller has helped business owners with registrations and tax work since 2018. Our tax experts prepare your documents, draft the LLP agreement, file every form and answer Registrar queries until the certificate is issued. Our office is in Ghaziabad, and we handle LLP registration for clients across India.

Complete guide

Choose a topic to open it. Every answer gives the rule or section it comes from.

01 Topic 1 of 20

What Is a Limited Liability Partnership?

A Limited Liability Partnership is a mixed form of business. It joins the internal freedom of a partnership with the legal shield of a company. Section 3 of the LLP Act, 2008 says an LLP is a body corporate, separate from its partners. It has perpetual succession, so a change in partners does not end it.

Key features of an LLP

  • Separate legal entity: the LLP can own property, open a bank account, sign contracts, sue and be sued in its own name (Section 14).
  • Limited liability: under Section 28, a partner is not personally liable for an obligation of the LLP only because he or she is a partner. A partner stays liable for his or her own wrongful acts.
  • Partners act for the LLP: every partner is an agent of the LLP, not of the other partners (Section 26).
  • Run by agreement: profit share, duties, salary and exit terms are set in the LLP agreement under Section 23.
  • Contribution, not shares: partners bring money, property or services as contribution (Section 32). There is no minimum amount.
  • Clear name: the name must end with "Limited Liability Partnership" or "LLP" (Section 15).

How it differs from an ordinary partnership

A firm under the Indian Partnership Act, 1932 is not separate from its partners. Every partner is jointly and personally liable for all firm debts. An LLP removes that personal risk. In return, it must register with the MCA, keep proper books and file yearly returns. If you only need a low-cost firm, see our partnership firm registration page.

Where the law sits

The main law is the LLP Act, 2008, read with the LLP Rules, 2009. The LLP (Amendment) Act, 2021 came into force on 1 April 2022. It brought in small LLPs, start-up LLPs and civil penalties in place of many criminal offences. You can read the Act and forms on the official MCA portal.

LLP terms used on this page

  • RUN-LLP: the web form used to reserve a unique name.
  • FiLLiP: Form for incorporation of LLP, the main registration form.
  • LLPIN: LLP Identification Number, printed on the certificate.
  • Designated partner: a partner responsible for legal filings and compliance under Section 8.
  • Contribution: what each partner brings into the LLP, similar to capital.
  • Form 3 and Form 4: filings for the LLP agreement and for changes in partners.
  • Form 8 and Form 11: the yearly statement of account and solvency, and the annual return.

Next: Who Should Register an LLP, and Is It the Right Choice? →

02 Topic 2 of 20

Who Should Register an LLP, and Is It the Right Choice?

No law forces a business to become an LLP. Registration is a choice you make when you want limited liability and a separate legal identity. It becomes the practical choice in these cases:

  • Two or more professionals, such as consultants, architects, designers or lawyers, want to share profits in their own ratio.
  • An existing partnership firm has grown, and the partners want to protect their homes and savings.
  • A family business wants a formal structure without board meetings, share issues and AGMs.
  • Agencies, IT service firms, traders and manufacturers that do not plan to raise equity from investors.
  • Joint ventures between two companies, or between a company and individuals, for one project.
  • Professionals whose institute allows practice through an LLP, subject to that institute's own rules.

When another structure may suit you better

  • You plan to raise venture capital or give ESOPs: investors prefer a Private Limited Company, because it can issue shares.
  • You are a single founder: an LLP needs at least two partners. Look at OPC registration or proprietorship registration instead.
  • You want the lowest cost and accept unlimited liability: a registered partnership firm may be enough for now.

Questions to settle before you register

  • Who will be the partners, and who will be the two designated partners?
  • Is at least one designated partner resident in India for 120 days or more in the year?
  • How much will each partner contribute, and in what form?
  • How will profits, losses and partner salaries be shared?
  • What happens if a partner wants to leave, or a new partner wants to join?
  • Where will the registered office be, and do you have a recent bill and NOC for it?

Clear answers here make the LLP agreement quick to draft and reduce disputes later.

Our company registration page compares every structure side by side. If you are still unsure, book a call. Our expert will help you pick the structure before you spend anything.

Zubair

Zubair Company Registration Expert

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← Previous Next: Types of LLP and Eligibility Requirements →

03 Topic 3 of 20

Types of LLP and Eligibility Requirements

The Act has one registration route for all LLPs. It does, however, treat some LLPs differently for fees and penalties. Knowing your category helps you plan costs.

CategoryWhat it meansWhy it matters
Small LLPSection 2(1)(ta): contribution up to ₹25 lakh and turnover up to ₹40 lakh in the previous year. The Government can raise these by rules, up to ₹5 crore and ₹50 crore.Lower late fees and half penalties under Section 76A
Start-up LLPAn LLP recognised as a startup under the Central Government's startup notificationHalf penalties under Section 76A
Other LLPEvery LLP that is not small or start-upNormal fees and penalties
LLP with foreign partnersNon-resident individuals or foreign companies as partnersFEMA rules and RBI reporting apply to their contribution
Converted LLPA firm or company that becomes an LLP under Sections 55 to 58Assets, contracts and staff move to the LLP

Minimum requirements to register

  • Partners: at least two (Section 6). There is no upper limit. A partner can be an individual or a body corporate (Section 5).
  • Who cannot be a partner: an individual found to be of unsound mind by a court, an undischarged insolvent, or a person whose insolvency application is pending (Section 5).
  • Designated partners: at least two individuals. At least one must be resident in India, meaning he or she stayed in India for 120 days or more during the financial year (Section 7). A body corporate partner can name an individual nominee as designated partner.
  • DIN and DSC: every designated partner needs a Director Identification Number, which works as the DPIN, and a digital signature.
  • Registered office: an address in India where letters can be served (Section 13). A home address is fine with the owner's consent.
  • Name: a unique name ending with LLP (Section 15).
  • Contribution: no minimum. Even ₹10,000 in total is legally fine, though the amount affects fees and the stamp duty.
  • Consent: each designated partner gives written consent to act, which is attached to FiLLiP.

Foreign partners and foreign investment

Foreign individuals and foreign companies can be partners in an Indian LLP. Foreign investment in an LLP is allowed under the automatic route only in sectors where the FDI policy permits 100% foreign investment without performance conditions. The contribution must come through normal banking channels and be reported to the RBI under FEMA. At least one designated partner must still be resident in India. We check the sector rules before filing, because a wrong sector can block the bank from accepting the money.

← Previous Next: Benefits and Limitations of an LLP →

04 Topic 4 of 20

Benefits and Limitations of an LLP

Benefits

  • Personal assets protected: creditors of the LLP generally cannot reach a partner's personal property.
  • Separate identity: the LLP holds its own bank account, assets and contracts, which builds trust with clients.
  • Lighter compliance than a company: no board meetings, no AGM and no minutes register under the Act. Yearly filing is mainly Form 11 and Form 8.
  • Audit only above limits: small LLPs can skip the statutory audit under Rule 24(8) of the LLP Rules, 2009.
  • Flexible profit sharing: partners can agree any ratio, salary or interest on capital in the agreement.
  • Tax paid once: the LLP pays tax on profit. The partner's share of that profit is not taxed again.
  • No minimum contribution: you can start small and add contribution later through Form 3.
  • Perpetual succession: the LLP continues when partners join, retire or die.
  • Easy exit: a partner can leave under the agreement, and a dormant LLP can apply for strike-off in Form 24.

Limitations you should know

  • An LLP cannot issue shares, so equity investors and ESOP plans do not fit it well.
  • The tax rate is a flat 30% plus surcharge and cess. A company can choose a lower rate, although its dividends are then taxed in shareholders' hands.
  • The LLP needs at least two partners at all times. If it runs with one partner for more than six months, that partner becomes personally liable for that period (Section 6(2)).
  • Late fees for Form 8 and Form 11 keep growing with every day of delay.
  • An LLP cannot list on a stock exchange. Raising large outside money usually needs conversion into a company.

For most service businesses and partner-led firms, the benefits outweigh these limits. If outside funding is likely in the next two years, talk to us about a company first.

← Previous Next: How an LLP and Its Partners Are Taxed →

05 Topic 5 of 20

How an LLP and Its Partners Are Taxed

For income tax, an LLP is treated like a partnership firm. From 1 April 2026, the Income-tax Act, 2025 took the place of the 1961 Act. Income of tax year 2026-27 onwards falls under the new Act. Income of financial year 2025-26 and earlier years is still assessed under the Income-tax Act, 1961.

ItemHow it works
Tax rate30% of total income
Surcharge12% of the tax, only if total income is above ₹1 crore
Health and education cess4% of tax plus surcharge
Partner's share of profitExempt in the partner's hands, because the LLP has already paid tax on it
Salary, bonus or commission to working partnersDeductible for the LLP within the limits in the Act, only if the LLP agreement allows it. The partner pays tax on it as business income.
Interest on partner's capitalDeductible up to 12% a year simple interest if the agreement allows it (section 40(b) of the 1961 Act, section 35 of the 2025 Act)
Presumptive tax schemeNot available to an LLP: section 44AD of the 1961 Act and section 58 of the 2025 Act both exclude it
TDS on payments to partners10% when salary, bonus, commission or interest paid or credited to a partner goes above ₹20,000 in total. This started under section 194T of the 1961 Act from 1 April 2025 and now sits in section 393 of the 2025 Act.
Yearly tax returnITR-5, filed every year even when there is no income

Limits on partner salary

Salary to working partners is deductible only within a formula. Under section 40(b) of the 1961 Act, and section 35 of the 2025 Act from tax year 2026-27, the limit is the higher of ₹3 lakh or 90% of the first ₹6 lakh of book profit, plus 60% of the balance. Interest on capital is allowed up to 12% a year. Payments above these limits are added back to the LLP's income.

The way the agreement is written changes the tax bill. A clause that authorises partner salary and interest can lower the LLP's taxable profit legally. A missing clause means those payments are not deductible at all. This is why we draft the agreement with the tax position in mind.

Because the new Act renumbered most provisions, we always confirm the section that applies to the year being filed. Our income tax filing and TDS return filing teams handle these returns after registration. You can also check details on the Income Tax e-filing portal.

Abhinay Rai

Abhinay Rai Company Registration Expert

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← Previous Next: Documents Required for LLP Registration →

06 Topic 6 of 20

Documents Required for LLP Registration

Documents for LLP registration: PAN card of each Indian partner, Aadhaar, voter ID, passport or driving…, Bank statement, phone bill or utility…, Passport-size photo of each partner, Personal email ID and mobile number of…, Existing DIN of…
LLP Registration: documents to keep ready

Most delays come from documents that do not match. Names, dates of birth and addresses must be the same on PAN, Aadhaar and the DSC. Use this checklist before you start.

For whomDocuments
Each Indian partnerPAN card; Aadhaar, voter ID, passport or driving licence; a bank statement, phone bill or utility bill not older than two months; passport-size photo; personal email and mobile number
Foreign national or NRI partnerPassport; address proof such as a bank statement, residence card or utility bill; documents notarised and apostilled (or consularised) in the home country; photo
Company or LLP as a partnerCertificate of incorporation; board or partners' resolution naming the nominee; KYC of the nominee
Registered officeElectricity, water, gas or phone bill not older than two months; NOC from the owner; rent agreement if rented, or ownership papers if owned
The proposed LLPTwo name options; main business activity; contribution of each partner; profit sharing ratio; details of other companies or LLPs where partners hold office
Special casesTrademark owner's NOC if the name uses a mark; regulator approval for restricted words; existing firm or company papers if you are converting

Small points that save days

  • Scan in colour, keep each file clear and under the portal's size limit.
  • The utility bill should show the full address that you will use as the registered office.
  • If the bill is in a relative's name, the NOC should come from that person.
  • Partners who already hold a DIN should share it, so we do not apply for a second one.

We send you a personalised checklist on the first call. You upload scans online; no courier or office visit is needed for an Indian partner.

← Previous Next: Choosing an LLP Name: Section 15 and RUN-LLP →

07 Topic 7 of 20

Choosing an LLP Name: Section 15 and RUN-LLP

The name is the first thing the Registrar checks. Section 15 requires every LLP name to end with "Limited Liability Partnership" or "LLP". The LLP Rules list names that cannot be allowed.

Names the Registrar will reject

  • Identical or too similar to an existing LLP, company or registered trademark.
  • Offensive words, or words that suggest a link with the Government without approval.
  • Restricted words such as Bank, Insurance or Stock Exchange, unless the regulator has approved.
  • Words linked to a profession, such as Chartered Accountants, unless the professional body allows it.
  • Names barred by the Emblems and Names (Prevention of Improper Use) Act, 1950.

How RUN-LLP works

RUN-LLP (Reserve Unique Name) is a short web form on the MCA portal. You can propose two names and explain their meaning. The fee is ₹200. If the Registrar raises a query, you get 15 days to resubmit. An approved name stays reserved for about three months (90 days), so you must file FiLLiP within that time. You can also reserve the name inside FiLLiP itself, but a rejected name then holds up the full application.

Our naming tips

  • Search the MCA name list and the trademark register before you choose.
  • Use a coined or distinctive word, plus a word that shows the activity, such as "Kavra Design Studio LLP".
  • Avoid plurals or spelling changes of a known brand; they are treated as similar.
  • Think about the domain name and a future trademark at the same time. See our trademark registration service.

If an approved name later turns out to be too similar to another, Section 17 lets the Central Government direct a change. Since the 2021 amendment, if the LLP does not comply, the Government can allot a new name itself.

← Previous Next: DSC, DIN and DPIN for Designated Partners →

08 Topic 8 of 20

DSC, DIN and DPIN for Designated Partners

Three terms confuse most first-time founders. Here is what each one means and who needs it.

ItemWhat it isWho needs it
DSCA Class 3 digital signature certificate issued by a licensed certifying authority under the IT Act, 2000. It is used to sign MCA forms online.Every designated partner who signs FiLLiP and later forms
DINDirector Identification Number allotted by the MCA. One person gets one DIN for life.Every designated partner
DPINDesignated Partner Identification Number. Under the LLP Rules, the DIN is used as the DPIN.Same as DIN; no separate number is issued

How a new designated partner gets a DIN

FiLLiP can allot a DIN to designated partners who do not have one. Since the LLP (Second Amendment) Rules, 2022, up to five individuals can apply for a DIN in one FiLLiP. A designated partner added after incorporation applies for a DIN separately, and the LLP files Form 4 within 30 days.

Getting the DSC

A DSC is issued after online identity checks, usually Aadhaar-based or PAN-based with a short video. It normally takes one to two working days. Validity is usually one or two years. Keep the token safe, because you will need it for Form 3, Form 8 and Form 11.

Keeping the DIN active

A DIN holder must file DIR-3 KYC Web. From 31 March 2026, this is once every three financial years, by 30 June. If it is missed, the DIN is deactivated until KYC is filed with a ₹5,000 fee. Partners who are not designated partners do not need a DIN. They sign the subscription sheet and the LLP agreement.

Shadab

Shadab Company Registration Expert

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← Previous Next: LLP Registration Process: How TaxCaller Files It Online →

09 Topic 9 of 20

LLP Registration Process: How TaxCaller Files It Online

LLP registration process step by step: Free consultation, Document check, DSC, Name search and RUN-LLP, FiLLiP drafting, Attachments
LLP Registration: how the work moves, step by step

Here is the full process we follow for every client. You only need to upload documents, sign where asked and approve the drafts.

  1. Free consultation: we confirm that an LLP fits you, fix the partners, designated partners, contribution and profit ratio, and share a checklist.
  2. Document check: we compare names and addresses across PAN, Aadhaar and bills, and fix mismatches before anything is filed.
  3. DSC: we arrange Class 3 DSCs for the designated partners through a licensed certifying authority.
  4. Name search and RUN-LLP: we check MCA and trademark records, then file RUN-LLP with two names and their meaning.
  5. FiLLiP drafting: we prepare the incorporation form with partner details, DIN applications (up to five), contribution, registered office and business activity code.
  6. Attachments: office address proof, owner's NOC, the subscription sheet with partner consent, and any approvals the name needs.
  7. Signing and payment: designated partners sign with DSC. We pay the MCA fee on the portal and share the challan.
  8. Registrar scrutiny: if the Registrar raises a query, we reply and resubmit within the time the Registrar allows.
  9. Certificate of incorporation: on approval, the Registrar issues the certificate of incorporation with the LLPIN. PAN and TAN are issued with it.
  10. LLP agreement and Form 3: we draft the agreement, you sign it on stamp paper, and we file Form 3 within 30 days of incorporation.
  11. After registration: help with the current account, plus GST registration and MSME (Udyam) registration if your plan includes them.

What you receive

  • Certificate of incorporation with LLPIN, in a format such as AAA-1234
  • PAN and TAN of the LLP
  • DIN for new designated partners and their DSC tokens
  • Stamped and signed LLP agreement, with the Form 3 filing receipt
  • Copies of FiLLiP, RUN-LLP and every challan for your records

Who signs what

  • Designated partners: sign RUN-LLP, FiLLiP and Form 3 with their DSC.
  • All partners: sign the subscription sheet with consent, and the LLP agreement on stamp paper.
  • Property owner: signs the NOC for the registered office.
  • Professional: where the form needs certification, a practising professional or advocate certifies it.

Section 12 of the Act says the Registrar shall register the LLP within 14 days of a complete filing. Most clean applications are approved well within that time.

← Previous Next: The LLP Agreement: Contents, Stamp Duty and Form 3 →

10 Topic 10 of 20

The LLP Agreement: Contents, Stamp Duty and Form 3

The LLP agreement is the rulebook of your business. Section 23 says the mutual rights and duties of partners are governed by it. If there is no agreement, or it is silent on a point, the First Schedule of the Act applies by default (Section 23(4)).

Why the default rules are risky

Under the First Schedule, all partners share capital, profits and losses equally. No partner is entitled to any salary. A majority cannot expel a partner unless the agreement gives that power. These defaults rarely match what partners actually intend, so a written agreement is important.

What a good LLP agreement covers

  • Name, registered office and business of the LLP
  • Partners, designated partners and the contribution of each one
  • Profit and loss sharing ratio
  • Salary and interest on capital for working partners, worded to meet income tax limits
  • Powers, duties and decision rules, including what needs unanimous consent
  • Admission of new partners, retirement, death, expulsion and payout of a leaving partner
  • Non-compete and confidentiality terms
  • Bank operation and signing authority
  • Dispute resolution, usually arbitration
  • Winding up and distribution of assets

Stamp duty

The agreement must be printed on non-judicial stamp paper, or e-stamp paper, of the state where the registered office is located. The amount is set by that state's stamp law and often depends on the contribution. We tell you the exact figure for your state before you buy the paper.

How partners bring in contribution

Section 32 lets a partner contribute money, movable or immovable property, a promissory note or an agreement to contribute cash or property, or services. The value of each partner's contribution must be shown in the LLP's accounts. Cash contribution is ideally deposited into the LLP's bank account, so there is a clear record. Contribution in kind needs a fair value, often supported by a valuation report.

Filing Form 3

Under Rule 21(1) of the LLP Rules, Form 3 must be filed within 30 days of incorporation. The same form is used for every later change in the agreement, again within 30 days of the change. If contribution rises into a higher slab, the extra registration fee is also paid through Form 3. A late Form 3 attracts an additional fee of up to 50 times the normal fee, so we file it in the first week where possible.

← Previous Next: How Long LLP Registration Takes: Stage-wise Timeline →

11 Topic 11 of 20

How Long LLP Registration Takes: Stage-wise Timeline

Most LLPs are registered in about 10 to 15 working days from the day we receive complete documents. The table shows where the time goes.

StageUsual timeWhat decides it
Document check and DSC1 to 2 working daysClear scans and quick video verification
Name approval through RUN-LLP2 to 5 working daysRegistrar workload; a query adds time
Drafting and signing FiLLiP1 to 2 working daysPartners signing with DSC promptly
Registrar approval of FiLLiPUp to 14 days by law (Section 12)Accuracy of attachments; resubmission if queried
PAN and TANIssued with the certificateAutomatic through FiLLiP
LLP agreement and Form 3Within 30 days of incorporationStamp paper purchase and partner signatures
Current accountDepends on the bankThe bank's own KYC checks

What slows an application down

  • A name that is close to an existing company, LLP or brand
  • A utility bill older than two months, or one that does not show the full address
  • Mismatch between PAN and Aadhaar details
  • Foreign partner papers that are not apostilled
  • Late signing of forms by partners
  • Portal downtime near month-end or due dates

Can it be done faster?

The Registrar's time is outside anyone's control, so no firm can honestly promise a fixed day. What we can control is our side. We draft forms the same day documents arrive, file RUN-LLP and FiLLiP back to back, and reply to queries quickly. Clean documents are the biggest factor in speed.

We update you at every stage on WhatsApp and email, so you always know what is pending and with whom.

Shreya

Shreya Company Registration Expert

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← Previous Next: Government Fees for LLP Registration →

12 Topic 12 of 20

Government Fees for LLP Registration

Sample TaxCaller quote for LLP registration: fixed fee plus GST, government fee paid at actual
LLP Registration: SAMPLE quote, for illustration only

These amounts are paid to the government or to third parties. They are not part of TaxCaller's fee. We pay them on your behalf at actual and share every receipt. The MCA fees below come from Annexure A of the LLP Rules, as revised by notification G.S.R. 109(E) with effect from 1 April 2022.

ItemOfficial amount
Name reservation through RUN-LLP₹200
FiLLiP, contribution up to ₹1 lakh₹500
FiLLiP, above ₹1 lakh up to ₹5 lakh₹2,000
FiLLiP, above ₹5 lakh up to ₹10 lakh₹4,000
FiLLiP, above ₹10 lakh up to ₹25 lakh₹5,000
FiLLiP, above ₹25 lakh up to ₹1 crore₹10,000
FiLLiP, above ₹1 crore₹25,000
Form 3 and other forms, by contribution₹50 (up to ₹1 lakh), ₹100, ₹150, ₹200, ₹400, up to ₹600 (above ₹1 crore)
Form 4 (change in partners)₹50 for a small LLP, ₹150 for others
Stamp duty on the LLP agreementAs per the state stamp law
DSC for each designated partnerCharged by the certifying authority
Notary and apostille for foreign papersAt actual, in the partner's country

A simple example

Take two partners with a total contribution of ₹1 lakh. The MCA fees are ₹200 for the name, ₹500 for FiLLiP and ₹50 for Form 3. That is ₹750 in total. Stamp duty for your state and the DSCs are added to this. Fees are collected on the MCA portal at the time of filing, so the portal amount always prevails.

Other third-party costs

A few small costs are not government fees but are still outside our professional fee. These include the DSC charge of the certifying authority, the stamp vendor's service charge, notary charges and courier costs for foreign documents. We list each one in your quote, so the final bill holds no surprises.

Contribution drives the fee. Many founders start with a modest contribution and increase it later through Form 3, paying the slab difference then.

← Previous Next: Our Fees and Charges, Clarified →

13 Topic 13 of 20

Our Fees and Charges, Clarified

TaxCaller's fee covers our professional work only. TaxCaller's fee starts at ₹2,999 + GST for the Basic plan. Government fees (RUN-LLP fee, FiLLiP fee, Form 3 fee and stamp duty) are paid separately at actual. Nothing is added later without your approval.

PlanWhat is included
BasicName approval, DSC for 2 designated partners, DIN through FiLLiP, FiLLiP filing, certificate with LLPIN, PAN and TAN, LLP agreement drafting and Form 3 filing
StandardEverything in Basic, plus GST registration, MSME (Udyam) registration and help opening a current account
PremiumEverything in Standard, plus first-year Form 11 and Form 8 filing and a compliance calendar

Each plan's price is shown in the pricing cards on this page, and each is + GST.

When the fee can change

  • More than two designated partners needing DSC
  • Foreign partners or a foreign company as a partner
  • Conversion of an existing firm or company into an LLP
  • Contribution in kind, such as property, that needs valuation papers
  • A complex agreement with custom investor or exit terms

In these cases our expert confirms the final amount on the first call, in writing. Yearly bookkeeping, audit support and tax returns are separate services. See accounting and bookkeeping for that.

← Previous Next: Annual Compliance After Registration: Form 11, Form 8, ITR and Audit →

14 Topic 14 of 20

Annual Compliance After Registration: Form 11, Form 8, ITR and Audit

Registration is the start. Every LLP must file certain returns each year, even if it did no business. Missing them builds late fees quickly.

FilingFormDue dateLegal basis
Annual returnForm 1130 May (within 60 days of the year end)Section 35, Rule 25
Statement of account and solvencyForm 830 October (within 30 days after six months of the year)Section 34, Rule 24
Income tax returnITR-5As per the Income-tax Act; a later date applies when audit is requiredIncome-tax Act
Director KYC of designated partnersDIR-3 KYC WebOnce every three financial years, by 30 JuneG.S.R. 943(E)
Change in partners or designated partnersForm 4Within 30 days of the changeSection 25
Change in LLP agreementForm 3Within 30 days of the changeRule 21
Change of registered officeForm 15Within 30 days of the changeSection 13, Rule 17

When an LLP needs an audit

Rule 24(8) of the LLP Rules says an LLP whose turnover does not exceed ₹40 lakh, or whose contribution does not exceed ₹25 lakh, in a financial year need not get its accounts audited. Read literally, the audit is needed only when both limits are crossed. Some professionals advise an audit once either limit is crossed, and many banks ask for audited accounts anyway. The audit must be done by a Chartered Accountant in practice. A separate tax audit applies when turnover crosses the Income-tax Act limit.

Books and records

The LLP must keep proper books on a cash or accrual basis at its registered office. Rule 24 requires them to be preserved for eight years. GST returns and TDS returns also apply once the LLP is registered under those laws. Our GST return filing and bookkeeping teams can take this over from day one.

Your first 90 days after incorporation

  1. File Form 3 with the signed and stamped LLP agreement within 30 days.
  2. Open a current account in the LLP's name using the certificate, PAN and agreement.
  3. Bring in the contribution promised in the agreement, through the bank account where possible.
  4. Apply for GST registration if your turnover or type of supply needs it.
  5. Register for professional tax, shop and establishment or trade licences where your state requires them.
  6. Set up books of account from the first transaction, and keep bills and bank records together.
  7. Decide whether an audit will apply, and if so, appoint the auditor early.
  8. Diarise 30 May for Form 11 and 30 October for Form 8.

Closing an LLP you no longer need

An LLP that has not carried on business for a year or more can apply to be struck off in Form 24, under Section 75 and Rule 37. The government fee is ₹500 for a small LLP and ₹1,000 for others. All pending Form 8 and Form 11 filings must be completed first, and the bank account should be closed. From 27 August 2024, these applications are processed by the Centre for Processing Accelerated Corporate Exit (C-PACE), under notification G.S.R. 475(E).

Zubair

Zubair Company Registration Expert

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← Previous Next: Penalties and Late Fees for LLP Defaults →

15 Topic 15 of 20

Penalties and Late Fees for LLP Defaults

Since the 2021 amendment, most LLP defaults carry civil penalties instead of criminal cases. The adjudicating officer, usually the Registrar, imposes them under Section 76A. The table lists the ones new LLPs meet most often.

DefaultConsequenceLegal basis
Form 11 filed lateAdditional fee, plus a penalty of ₹100 a day, up to ₹1 lakh for the LLP and ₹50,000 for each designated partnerSection 35, Annexure A
Form 8 filed lateAdditional fee, plus a penalty of ₹100 a day, up to ₹1 lakh for the LLP and ₹50,000 for each designated partnerSection 34, Annexure A
Form 3 or Form 4 filed lateAdditional fee from 1 time to 50 times the normal fee (up to 25 times for a small LLP)Annexure A, LLP Rules
Fewer than two partners for over six monthsThe remaining partner is personally liable for obligations of that periodSection 6(2)
No resident designated partner, or fewer than twoThe vacancy must be filled; penalty for continuing defaultSections 7 to 10
DIR-3 KYC not filedDIN deactivated; ₹5,000 fee to reactivateDirector KYC rules
Business carried on to defraud creditorsUnlimited liability for the LLP and persons involved; imprisonment up to five years and fineSection 30
Penalty order not followed within 90 daysLLP: fine of ₹25,000 to ₹5 lakh. Partner: up to six months' jail, a fine of ₹25,000 to ₹1 lakh, or bothSection 76A(8) and (9)

How late fees grow

For Form 8 and Form 11, the additional fee starts at the normal fee for up to 15 days of delay. For an LLP that is not small, it rises to 4, 8, 12, 20 and then 30 times the normal fee as the delay crosses 15, 30, 60, 90 and 180 days. After 360 days, ₹20 is added for every further day. A small LLP pays half these multiples, and ₹10 a day after 360 days.

Relief you can use

Under the proviso to Section 76A(3), no penalty applies for certain Form 8 and Form 11 defaults that are fixed before the officer's notice, or within 30 days of it. Small LLPs and start-up LLPs pay half the penalty, with lower caps. The additional fee is still payable. The cheapest route is simply to file on time.

← Previous Next: Common Mistakes and FiLLiP Rejection Reasons →

16 Topic 16 of 20

Common Mistakes and FiLLiP Rejection Reasons

Most rejections and resubmissions come from a short list of avoidable errors. We check each of these before filing.

  1. Name too close to an existing name or brand. A plural, a missing letter or a different spelling does not make it unique.
  2. Weak registered office proof. The bill is older than two months, shows a different address, or the NOC is unsigned.
  3. Mismatched personal details. The father's name or date of birth differs between PAN and Aadhaar.
  4. Wrong business activity code. The activity code does not match the objects you describe.
  5. No resident designated partner. Both designated partners live abroad, which breaks Section 7.
  6. DIN requested for too many people. FiLLiP allows a DIN application for up to five individuals; anyone beyond that must apply separately.
  7. Unclear contribution. The contribution in FiLLiP differs from the agreement, which changes the fee slab and raises a query.
  8. Foreign papers not apostilled. Plain photocopies of a foreign passport or address proof are not accepted.
  9. Signing by the wrong DSC. An expired DSC, or one not linked to the person's PAN, fails at upload.
  10. Agreement filed late or not at all. The LLP is then run under the First Schedule, and an additional fee builds up.
  11. Restricted word without approval. Words like Bank, Finance or Insurance in the name need regulator approval first.
  12. Partner disqualified or insolvent. A person barred under Section 5 cannot be a partner, and the filing will fail later checks.
  13. Copied object clauses. Generic wording that does not describe your real business invites questions from the bank later.

If a query is raised, the Registrar gives a set time to resubmit. We reply on the same day where possible, so your name reservation does not lapse.

← Previous Next: Converting a Firm or Company Into an LLP →

17 Topic 17 of 20

Converting a Firm or Company Into an LLP

You do not have to close an existing business to become an LLP. The Act gives three conversion routes, and each keeps your assets and contracts intact.

FromLawFormMain condition
Partnership firmSection 55, Second ScheduleForm 17 with FiLLiPAll partners of the firm, and no one else, become partners of the LLP
Private companySection 56, Third ScheduleForm 18 with FiLLiPAll shareholders, and no one else, become partners; no security interest is pending, or the holders agree
Unlisted public companySection 57, Fourth ScheduleForm 18 with FiLLiPSame conditions as a private company

What happens on conversion

  • All property, assets, contracts and pending cases move to the LLP.
  • The old firm or company is treated as dissolved and removed from its register.
  • After a firm converts, the LLP informs the Registrar of Firms within 15 days.
  • Licences and registrations, such as GST, must be updated in the LLP's name.

Tax on conversion

Conversion can be tax-neutral, but only when the conditions in the income tax law are met. These cover turnover, total assets, profit-sharing ratios and holding periods. We review them before you file, because a failed condition can create capital gains tax.

Moving from LLP to a company later

An LLP can also become a company under Section 366 of the Companies Act, 2013. This is common when investors join. See our Private Limited Company registration page for that route.

Abhinay Rai

Abhinay Rai Company Registration Expert

Have a question on this topic? Ask Abhinay on a free call.

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← Previous Next: What Changed in 2026 for LLPs →

18 Topic 18 of 20

What Changed in 2026 for LLPs

These are the official changes that affect an LLP formed or running in 2026. We follow the rules in force today and update this page when the MCA notifies new ones.

1. Designated partner KYC moved to once in three years

The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, notified as G.S.R. 943(E) on 31 December 2025, took effect on 31 March 2026. Every DIN holder, including designated partners of LLPs, now files DIR-3 KYC Web once every three financial years, by 30 June. The old yearly filing has ended. Changes in mobile number, email or address still need a prompt update.

2. New LLP Registrar offices from 16 February 2026

Notification S.O. 4849(E), dated 23 October 2025 under Section 68A of the LLP Act, reorganised the Registrars that handle LLPs. Its start date was moved from 1 January 2026 to 16 February 2026 by S.O. 6113(E), dated 30 December 2025. From the same date, S.O. 696(E) names these Registrars as adjudicating officers under Section 76A. Uttar Pradesh now has two LLP Registrars, at Kanpur and Noida, and Delhi has two. Your Registrar depends on the district of your registered office.

3. Income-tax Act, 2025 in force from 1 April 2026

The new Act uses "tax year" in place of previous year and assessment year. An LLP is still taxed like a firm at 30% plus surcharge and cess. TDS on partner salary and interest, earlier section 194T, now falls under section 393. The 1961 Act still governs returns for financial year 2025-26.

4. Corporate Laws (Amendment) Bill, 2026 (not yet law)

The Bill was introduced in the Lok Sabha on 23 March 2026 and sent to a Joint Parliamentary Committee, which reported on 3 August 2026. For LLPs it proposes rules for LLPs in IFSCs, conversion of certain trusts into LLPs, registered valuers, and more civil penalties in place of offences. It has not been passed. Until it becomes law, the current LLP Act applies in full.

What did not change

The fee table of 2022, the 30-day Form 3 deadline, the Form 11 and Form 8 due dates and the audit limits under Rule 24(8) remain the same in 2026. You can confirm notifications in the e-Gazette of India.

← Previous Next: LLP Registration in Ghaziabad, Delhi NCR and Other States →

19 Topic 19 of 20

LLP Registration in Ghaziabad, Delhi NCR and Other States

The process is the same across India, because every form is filed on the MCA portal. Two things change with your state: the Registrar who approves you, and the stamp duty on your agreement.

Uttar Pradesh

From 16 February 2026, LLPs with a registered office in western UP fall under the Registrar of Companies, Uttar Pradesh-II, at Noida. Its districts include Ghaziabad, Gautam Buddha Nagar, Meerut, Hapur, Bulandshahr, Baghpat, Agra, Aligarh and Mathura. LLPs in Lucknow, Kanpur, Varanasi, Prayagraj and other districts fall under Uttar Pradesh-I, at Kanpur.

Delhi

Delhi now has two LLP Registrars. Delhi-I covers South, South West, New Delhi, South East and East districts. Delhi-II covers Central, West, North, North West, North East and Shahdara districts.

Other states

Maharashtra and West Bengal also have more than one LLP Registrar after the 2025 notification. In every state, stamp duty on the LLP agreement follows the local stamp law, and many states offer e-stamp paper.

Why your Registrar matters

Your Registrar approves the name and FiLLiP, raises queries, and acts as the adjudicating officer for penalties under Section 76A. Notices for late Form 8 or Form 11 also come from that office. Knowing the right office helps you reply in time and to the right place. We track Registrar notices for our clients and reply within the time given.

Moving your office later

A move within the same city needs only Form 15. A move to another state also changes your Registrar, so plan it with your expert. Our office is in Ghaziabad, and we register LLPs online for clients in every state.

← Previous Next: Why TaxCaller, and Related Services After Registration →

Quick checklist before you start

Don't have everything? Send what you have on WhatsApp. Our expert will tell you what's missing.

Send documents on WhatsApp
  • PAN card of each Indian partner
  • Aadhaar, voter ID, passport or driving licence of each partner
  • Bank statement, phone bill or utility bill of each partner, not older than 2 months
  • Passport-size photo of each partner
  • Personal email ID and mobile number of each designated partner
  • Existing DIN of any partner who already holds one
  • Passport and apostilled address proof for NRI and foreign partners
  • Certificate of incorporation, resolution and nominee KYC if a company or LLP is a partner
  • Utility bill of the registered office, not older than 2 months
  • No-objection certificate (NOC) from the property owner
  • Rent agreement (if rented) or ownership papers (if owned)
  • Two proposed LLP names and a short description of the business
  • Contribution of each partner and the profit sharing ratio
  • Trademark owner's NOC if the name uses a registered mark

Why TaxCaller

Real experts, not a call centre

Your work is handled by experienced professionals who explain every step, check your documents and keep you updated.

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Fee told upfront

You know the complete fee, our professional fee and the government fee, before any work starts. No hidden charges.

Support after the work

Notices, renewals, returns and compliance reminders: we stay with your business after the registration is done.

Reviewed By

Abhinay Rai

Expert for this topic LLP Registration

Abhinay Rai

Advocate

Abhinay Rai is a Advocate specialising in LLP Registration. The process, documents, timelines and fees on this page are checked against the current rules and government portals, and updated whenever the law, forms or fees change.

Reviewed byAbhinay Rai
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LLP Registration: your questions answered

What is LLP registration, and is it mandatory?

LLP registration is the process of forming a Limited Liability Partnership with the MCA under the LLP Act, 2008. It is not mandatory for any business. You choose it when partners want limited liability and a separate legal identity. Once registered, the LLP gets an LLPIN, PAN and TAN, and it must file yearly returns.

How much does LLP registration cost in India?

The total cost has two parts. Government fees include ₹200 for the name, a FiLLiP fee from ₹500 based on contribution, the Form 3 fee and state stamp duty. DSCs are charged separately. TaxCaller's professional fee is shown in the plans on this page and is charged + GST. We confirm your total on the first call.

How many days does it take to register an LLP?

Most LLPs are registered in about 10 to 15 working days once documents are complete. DSC takes one to two days, name approval two to five days, and the Registrar has up to 14 days for FiLLiP under Section 12. The LLP agreement is then filed in Form 3 within 30 days of incorporation.

What is the minimum capital needed to start an LLP?

There is no minimum capital or contribution for an LLP. Partners can agree any amount in cash, property or services. The contribution does affect your costs, because the FiLLiP fee, the Form 3 fee and often the stamp duty rise with it. Many founders start small and increase contribution later through Form 3.

Can one person register an LLP?

No. Section 6 of the LLP Act needs at least two partners, and the LLP must have two designated partners. If an LLP keeps only one partner for more than six months, that partner becomes personally liable for that period. A single founder who wants limited liability should look at a One Person Company instead.

Can an NRI or foreign national be a partner in an LLP?

Yes. An NRI, a foreign national or a foreign company can be a partner. At least one designated partner must be resident in India, meaning a stay of 120 days or more in the financial year. Foreign contribution must follow FEMA rules and be reported to the RBI. Foreign documents must be apostilled or consularised.

Is audit compulsory for every LLP?

No. Rule 24(8) of the LLP Rules says an LLP need not be audited if its turnover does not exceed ₹40 lakh, or its contribution does not exceed ₹25 lakh, in that year. Once both limits are crossed, a Chartered Accountant in practice must audit the accounts. A tax audit may also apply separately.

Is an LLP agreement mandatory, and what if it is filed late?

Yes, in practice. If there is no agreement, the First Schedule applies, so partners share profits equally and get no salary. The agreement must be filed in Form 3 within 30 days of incorporation under Rule 21. A late filing attracts an additional fee that can reach 50 times the normal fee.

Can a salaried employee become a partner in an LLP?

Yes. The LLP Act does not stop a salaried person from becoming a partner or designated partner. Check your employment contract first, because many employers restrict outside business or require approval. The partner's share of LLP profit is exempt, but any salary or interest received from the LLP is taxable in their hands.

Can I use my home address as the LLP's registered office?

Yes. A residential address can be the registered office. You need a recent utility bill not older than two months and a no-objection letter from the owner. If the house is rented, attach the rent agreement too. Under Section 13, the office must be able to receive official letters and notices.

Does an LLP need GST registration?

Not automatically. An LLP needs GST registration when its turnover crosses the GST threshold, or when it makes inter-state supply of goods, sells through e-commerce operators or falls in another compulsory category. Many LLPs register voluntarily to claim input tax credit and to work with larger clients. We can file it right after incorporation.

Which is better for a startup: LLP or Private Limited Company?

It depends on funding plans. An LLP costs less to run and suits service firms and professionals who will not raise equity. A Private Limited Company can issue shares and ESOPs, so investors prefer it. If you expect funding within two years, start as a company; otherwise an LLP is usually enough.

Can an existing partnership firm be converted into an LLP?

Yes. Section 55 and the Second Schedule of the LLP Act allow a firm to convert by filing Form 17 with FiLLiP. All partners of the firm, and no one else, must become partners of the LLP. Assets, contracts and cases move to the LLP, and the firm is treated as dissolved.

What is the difference between a partner and a designated partner?

Every designated partner is a partner, but not every partner is a designated partner. Designated partners must be individuals with a DIN and DSC, and they are responsible under Section 8 for filings, returns and penalties. Other partners share profits and decisions under the agreement but carry fewer statutory duties. An LLP needs at least two designated partners.

What happens if my LLP does no business after registration?

The LLP must still file Form 11 by 30 May, Form 8 by 30 October and its income tax return every year. Late fees apply even with nil activity. If you have no plans to use it, you can apply to close it in Form 24, after filing pending returns and closing the bank account.

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