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Form 15: How to File a Notice of Change of Registered Office (Rule 17, Section 13)

Under rule 17(1) the LLP changes its registered office by the procedure in its LLP agreement, or, if the agreement has none, with the consent of all partners. Notice goes to the...

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March 23, 2026
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Last updated: October 2026Verified against: Government sources

An LLP that moves its registered office files a notice of the change with the Registrar in Form 15. Section 13(3) of the LLP Act, 2008 allows the change, and rule 17 of the Limited Liability Partnership Rules, 2009 sets the procedure, the thirty days and the extra steps for a move from one State to another. If you are planning a move and want the consents, notice and filing handled, our LLP registration team can manage the process.

What the Act says

Section 13(1) requires every LLP to have a registered office to which all communications and notices may be addressed and where they shall be received. Section 13(3) lets an LLP change the place of its registered office and file the notice of the change with the Registrar in the prescribed form and manner and subject to the prescribed conditions, and says "any such change shall take effect only upon such filing". The practical meaning is that, in law, the old address remains the registered office until the notice is filed. Section 13(4) provides a penalty for default in complying with section 13; the LLP (Amendment) Act, 2021 substituted that sub-section, so this page does not quote any figure. See section 13: registered office and change of office.

What rule 17 prints (as notified in 2009)

ProvisionWhat it requires
Rule 17(1)Change by the procedure in the LLP agreement; if the agreement does not provide one, consent of all partners
Proviso to rule 17(1)For a move from one State to another, an LLP with secured creditors must also obtain the consent of those secured creditors
Rule 17(2)Notice to the Registrar in Form 15, with the fee in Annexure A, within 30 days of complying with rule 17(1) (same State) or within 30 days of complying with rule 17(4) (State to State)
Rule 17(3)Particulars of any conviction, ruling, order or judgment against the LLP, and of prosecutions or show cause notices for alleged offences under the LLP Act, are to be stated in the notice
Rule 17(4)State-to-State move: a general notice, not less than 21 days before filing any notice with the Registrar, in a daily newspaper in English and in the principal language of the district of the registered office, circulating in that district
Rule 17(5)Where the move is to the jurisdiction of another Registrar (within the State, or State to State), file Form 15 with the Registrar of the present office, with a copy for information to the Registrar of the new jurisdiction

The form's heading says "See rule 17". This page does not list the 2009 form's fields, as the form has since changed. No fee amount is given; Annexure A of 2009 is out of date.

Step by step: a move within the same State

  1. Pass the decision as the LLP agreement requires. If the agreement is silent, all partners must consent (rule 17(1)). Record it in writing.
  2. Check whether the new office is under the same Registrar. If it falls under another Registrar's jurisdiction, rule 17(5) applies and a copy goes to the Registrar of the new jurisdiction.
  3. Prepare the particulars required by rule 17(3). The rule says the notice must state any such convictions, orders, prosecutions or show cause notices. If there are none, there is nothing to state; the source does not say how a nil position is shown.
  4. File Form 15 within 30 days of completing step 1, with the fee (rule 17(2)).

Example. The partners of Northgate Interiors LLP, whose agreement is silent, all consent to a local shift on 3 July. Under rule 17(2) Form 15 is due within 30 days, by 2 August.

Step by step: a move from one State to another

  1. Obtain consent as in rule 17(1), and, if the LLP has secured creditors, their consent (proviso to rule 17(1)).
  2. Publish the general notice under rule 17(4): at least 21 days before filing any notice with the Registrar, in an English daily and in a daily in the principal language of the district where the registered office is, circulating in that district.
  3. File Form 15 within 30 days of complying with rule 17(4) (rule 17(2)), with the Registrar of the present office, and a copy to the Registrar of the new State (rule 17(5)).

The rule is plain on the order of the newspaper notice and the filing (21 days before). It does not say whether the creditor consent must come before or after the newspaper notice; both are conditions of the move and both should be in place before the filing.

Address for service is a different thing

Rule 16 lets an LLP declare another address for service of documents, by a separate notice in a different form. See rules 15 and 16 and Form 12 under the LLP Rules.

Common mistakes

  • Treating the move as effective from the date of the partners' decision. Section 13(3) says it takes effect only on filing.
  • Starting the 30 days from the wrong event. For a State-to-State move they run from the newspaper notice compliance, not from the consent.
  • Publishing in a paper that does not circulate in the district, or in only one language (rule 17(4)).
  • Forgetting secured creditors' consent or the rule 17(3) particulars.

Need help with a change of registered office?

A State-to-State move involves consents, a newspaper notice and a filing in a set order. Our LLP registration team prepares the resolution, the notice and Form 15, and checks the period at each step.

Key takeaways

  • Form 15 is the notice of change of registered office (rule 17; section 13(3)).
  • Change by the agreement's procedure or all partners' consent; secured creditors also for a State-to-State move (rule 17(1)).
  • File within 30 days (rule 17(2)); newspaper notice 21 days before filing for a State-to-State move (rule 17(4)).
  • The change takes effect only on filing (section 13(3)).
  • Forms, fees and time limits have been amended since 2009; check the portal.

Read next

Disclaimer: Based on the Limited Liability Partnership Rules, 2009 as notified on 1 April 2009 (G.S.R. 229(E)) and the LLP Act, 2008, as consulted on 2 October 2026. The Rules have been amended since, so current forms, fees and time limits must be checked on the MCA portal. This article is general information, not legal advice.

Quick recapKey facts & short answers

Key Facts About Form 15

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which rule governs the change of registered office?

Rule 17 of the LLP Rules, 2009, for section 13(3) of the Act.

What is the time limit for Form 15?

Thirty days of complying with rule 17(1) for a move within the same State, or of complying with rule 17(4) for a State-to-State move (rule 17(2)).

One person should own every deadline. A deadline that belongs to everyone belongs to no one.

— TaxClue Compliance Desk

Form 15: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Rule 17 of the LLP Rules, 2009, for section 13(3) of the Act.

Thirty days of complying with rule 17(1) for a move within the same State, or of complying with rule 17(4) for a State-to-State move (rule 17(2)).

Rule 17(4) prints it for a change from one State to another only. The rule does not print it for a move within the State.

As per the LLP agreement; if the agreement is silent, all partners (rule 17(1)). Secured creditors also consent to a State-to-State move.

Section 13(3) says the change takes effect only upon the filing of the notice.

No amended text of rule 17 was available for this article; confirm on the MCA portal.