LLP & Partnership — Guides, Updates & Practical Insights
Understand LLP & Partnership with practical, easy-to-follow guidance — from the basics through registration, returns, compliance and notices.
“Incorporation” in LLP & Partnership
Conversion of Partnership Firm to LLP — Complete Process & Tax Guide 2026
Conversion of Partnership Firm to LLP — Complete Process & Tax Guide 2026 Conversion of Partnership Firm explained: this guide…
Conversion of Proprietorship to LLP — Complete Guide 2026
Conversion of Proprietorship to LLP — Complete Guide 2026 Conversion of Proprietorship explained: this guide covers what Conversion of Proprietorship…
Consent Letter of Designated Partner for LLP
Complete guide to consent under Limited Liability Partnership Act, 2008. Process, documents, penalties, latest amendments. Updated March 2026.
Form 17: How to File the Application to Convert a Firm into an LLP (Rule 38, Section 55)
Rule 38(1) says the application is made "in the format provided in Part A of Form 17 together with the statement of partners in format provided in Part B of Form 17", with the fee in Annexure A. On conversion the Registrar issues a certificate of registration in Form 19 (rule 38(2)). The LLP then...
LLP Agreement Draft -- Comprehensive Template with All Clauses
Complete guide to LLP agreement under Limited Liability Partnership Act, 2008. Process, documents, penalties, latest amendments. Updated March 2026.
LLP Registration: FiLLiP Form, Compliance Calendar and Annual Filing Requirements
LLP registration is done via the FiLLiP web form on the MCA portal. Post-registration, LLPs must file annual return (Form 11) and statement of accounts (Form 8) with ROC within prescribed due dates.
LLP Agreement -- What It Must Contain and How to Draft
Complete guide to LLP agreement under Limited Liability Partnership Act, 2008. Process, documents, penalties, latest amendments. Updated March 2026.
Form 3: How to File the LLP Agreement and Changes in It (Rule 21, Section 23)
Under rule 21(1), every LLP files information about its LLP agreement in Form 3 within thirty days of the date of incorporation, and the proviso requires any change in the agreement to be filed in Form 3 within thirty days of the change. Under rule 21(2), an agreement made before incorporation and...
Form 23 Under Section 18: A Direction to Change a Similar Name
An entity whose name a later LLP too nearly resembles can ask the Registrar to direct a change — but only within twenty-four months of that LLP's incorporation.
Form 3 Under Rule 21: The LLP Agreement and Its Changes
Thirty days from incorporation for the agreement, and thirty days from any change to it — with the contribution-slab difference payable through the same form.
Form 29 Under Rule 34(8): Indian Alterations and Cessation of Business
Thirty days for anything that affects how the entity is reached in India — and the same form gives notice when it stops having a place of business here.
Rule 10 of the Limited Liability Partnership Rules, 2009: The Designated Partner Identification Number (DPIN)
Every individual or nominee of a body corporate intending to be appointed designated partner had to apply to the Central Government for a DPIN (rule 10(1)). A provisional DPIN was valid for sixty days, within which the regular application had to be made or the number would lapse (rule 10(4), (5))...
Form 27 Under Rule 34: Registration of Particulars by a Foreign LLP
Thirty days from establishing a place of business in India — with RBI approval, a power of attorney, and two Indian residents authorised to accept service.
Rule 18 of the Limited Liability Partnership Rules, 2009: Name of LLP, Restrictions and Reservation of Name
A name cannot be one prohibited under the Emblems and Names (Prevention of Improper Use) Act, 1950 (rule 18(1)). A name "shall not generally be reserved" in sixteen listed cases, such as offensive words, close phonetic resemblance, trade marks without consent, and professional words without council...
Rules 1-2 of the Limited Liability Partnership Rules, 2009: Short Title, Commencement and Definitions
The Rules are called the Limited Liability Partnership Rules, 2009. Rules 1 to 31, 34 to 37 and 41 came into force on 1 April 2009, while rules 32, 33 and 38 to 40 were to start on a date the Central Government would notify. Rule 2(1) contains sixteen definitions, and rule 2(2) borrows undefined...
Form 17 Under Section 55: Converting a Firm Into an LLP
An application and a declaration in one form, filed alongside FiLLiP — and a physical intimation to the Registrar of Firms within fifteen days of registration.
Form 12 Under the LLP Rules: Another Address for Service of Documents
An LLP can nominate a second address at which documents may be served, without moving its registered office — and it is intimated on its own form.
Form 25 Under Rule 18: Name Reservation by a Foreign LLP
A foreign LLP or foreign company can reserve the name it is registered under abroad for three years, renewable — at ten thousand rupees, and five to renew.
Rules 11-14 of the Limited Liability Partnership Rules, 2009: Incorporation Document, Foreign Signatories, Statement and Register of LLPs
The incorporation document is filed in the prescribed form with the Registrar having jurisdiction over the State of the proposed registered office (rule 11). Foreign nationals residing outside India in Hague Apostille Convention countries must have their signatures and addresses notarised in their...
Incorporation of LLP -- FiLLiP Form and Process
Complete guide to LLP incorporation under Limited Liability Partnership Act, 2008. Process, documents, penalties, latest amendments. Updated March 2026.
Rules 19-20 of the Limited Liability Partnership Rules, 2009: Direction to Change a Similar Name and Change of Name by the LLP
An LLP, body corporate or other entity with a similar name can apply to the Registrar for a direction that the later LLP change its name (rule 19(1)). The application states identifying details and the grounds, is verified, and carries the applicant's authority and a copy of its certificate (rule...
Rules 15-16 of the Limited Liability Partnership Rules, 2009: Service of Documents and Address for Service
Documents can be served on an LLP, a partner or a designated partner by electronic transmission or courier (rule 15). Every LLP must give an address for service within the jurisdiction of the Registrar where its registered office is, including postal code and e-mail address (rule 16(1)). It may add...
Rules 3-6 of the Limited Liability Partnership Rules, 2009: Forms, Digital Signature, Fees and Manner of Filing
Every LLP must use the forms annexed to the Rules and state its LLPIN on them (rule 3). An electronic form is authenticated by authorised signatories using digital signatures (rule 4). Fees are as in Annexure 'A' and go into the Public Account of India, with payment options listed in rule 5. The...
Rules 21-22 of the Limited Liability Partnership Rules, 2009: LLP Agreement Filing and Changes in Partners
Every LLP must file information about its LLP agreement within thirty days of its date of incorporation, and any change in the agreement within thirty days of the change (rule 21(1)). Where an agreement made before incorporation is ratified by all partners, the filing is due within thirty days of...