LLP registration online Name, FiLLiP and LLP agreement filed by a CS team, from ₹1,499.
A Limited Liability Partnership gives its partners limited liability, a separate legal identity and a lighter annual compliance load than a private limited company. We reserve the name, file FiLLiP with the MCA, draft your LLP agreement and file it in Form 3. In our usual experience, a complete LLP registration takes 10-14 working days once documents are ready.
Professional fee from ₹1,499 + govt fees and DSC (if partners don't already hold a valid one), plus GST on our fee. Government fees and state stamp duty at actuals, quoted before we file.
Starting at
₹1,499
LLP
MCA FiLLiP · CS reviewed
Members
2 designated partners (1 resident in India)
Liability
Limited
Minimum partners
2 designated partners (1 resident in India)
Minimum capital
None
Usual timeline
10-14 working days (our experience)
Professional fee
From ₹1,499 + govt fees and DSC (if partners don't already hold a valid one)
What is an LLP?
An LLP is a body corporate registered under the Limited Liability Partnership Act, 2008. It is separate from its partners, so it can own property, sign contracts and sue or be sued in its own name.
Each partner's liability is limited to the contribution they agreed to bring in. A partner is not personally liable for another partner's wrongful act or misconduct. The partners run the business under an LLP agreement, which sets profit shares, capital, duties and exit terms.
An LLP suits professional practices, consultancies, agencies and family businesses that want limited liability without the board meetings, share capital rules and heavier filings of a company. It is a weaker fit if you plan to raise equity from investors; see the comparison below.
Who can form an LLP: the requirements
An LLP needs at least two partners and at least two designated partners who are individuals. At least one designated partner must be resident in India. There is no minimum contribution.
Designated partners and the resident test
Designated partners are the partners responsible for the LLP's legal compliance: filings, returns and notices to the Registrar. Every designated partner needs a DIN (also called DPIN for LLPs) and a digital signature certificate (DSC).
Under section 7 of the LLP Act, as amended by the LLP (Amendment) Act, 2021, a person is "resident in India" for this purpose if they stayed in India for at least 120 days during the financial year. The other designated partner can be an NRI or a foreign national.
Companies and LLPs as partners
A company or another LLP can be a partner. Because designated partners must be individuals, a body corporate partner nominates an individual to act as designated partner on its behalf (section 7(2)).
If the LLP drops to one partner
An LLP must have at least two partners. If the number falls below two and the LLP carries on business for more than six months with one partner, that person becomes personally liable for the LLP's obligations incurred during that period (section 6). Add a new partner well within six months; see adding a designated partner.
LLP vs private limited vs partnership firm
Choose an LLP for a service business owned by working partners. Choose a private limited company if you will raise equity or issue ESOPs. A partnership firm is cheapest to set up but carries unlimited liability.
| Point | LLP | Private limited company | Partnership firm |
|---|---|---|---|
| Law | LLP Act, 2008 | Companies Act, 2013 | Indian Partnership Act, 1932 |
| Liability | Limited to agreed contribution | Limited to unpaid share capital | Unlimited, personal |
| Separate legal entity | Yes | Yes | No |
| Minimum owners | 2 partners, 2 designated partners | 2 directors, 2 shareholders | 2 partners |
| Minimum capital | None | None | None |
| Registration | Mandatory, with the MCA | Mandatory, with the MCA | Optional, with the state Registrar of Firms |
| Annual MCA filings | Form 11 and Form 8 | AOC-4 and MGT-7 or MGT-7A, plus board and general meetings | None |
| Statutory audit | Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh | Always | Only if tax audit applies |
| Income tax (FY 2025-26) | 30% plus surcharge and cess | 22% base rate under s.115BAA if opted, plus surcharge and cess | 30% plus surcharge and cess |
| Tax on profit paid to owners | Partner's share of profit is exempt in the partner's hands | Dividends are taxed in shareholders' hands | Partner's share of profit is exempt in the partner's hands |
| Raising equity | Not possible; only partner contributions | Yes, shares, ESOPs, convertible instruments | Not possible |
| Foreign investment | Automatic route only in eligible sectors (see below) | Automatic route in most sectors, subject to sector caps | Very restricted; needs a case review |
| Best for | Consultants, agencies, professional firms, family businesses | Startups raising funds, product businesses | Small local businesses with trusted partners |
Still unsure? Our private limited company and partnership firm pages go deeper, and the company registration guide compares every structure. Already run a firm? See partnership deed drafting, or consider converting a firm into a company instead.
Choosing and reserving the LLP name
The name must end with "Limited Liability Partnership" or "LLP" (section 15). It must not be identical to, or too nearly resemble, an existing company, LLP or registered trademark.
We reserve the name through RUN-LLP on the MCA portal. You can propose up to two names in one application, and the government fee is ₹200. An approved name is reserved for 90 days for a new LLP, so FiLLiP should be filed within that window.
Names are usually rejected for three reasons:
- Too close to an existing name. Adding "new", "India" or a plural to someone else's name does not make it different.
- Clash with a registered trademark. We search the trademark register before filing. If the name is your brand, consider trademark registration once the LLP is formed.
- Words that need extra approval. Names suggesting a government connection or a regulated activity may need supporting approvals.
You can also file FiLLiP directly with a proposed name, without a separate RUN-LLP. We usually reserve the name first, because a name rejection inside FiLLiP holds up the whole application.
Documents required for LLP registration
We send a checklist on day one. Most delays come from address proofs that are too old or names that do not match across documents.
From each partner
- PAN card (mandatory for Indian nationals)
- Aadhaar, passport, voter ID or driving licence as identity proof
- Address proof: bank statement, utility bill or mobile bill, not older than two months
- Passport-size photograph
- Email ID and mobile number for OTP verification
- DSC, if the partner already has a valid one
For the registered office
- Utility bill (electricity, water or gas) for the premises, not older than two months
- No-objection certificate from the owner
- Rent agreement, if the premises are rented
- A residential address can be the registered office, with the same proofs
Foreign nationals and NRIs
- Passport (mandatory)
- Foreign address proof, such as a bank statement or utility bill
- Documents executed outside India need notarisation and apostille (or consularisation, depending on the country). We share the exact format before you sign anything abroad.
Company or LLP as partner
- Certificate of incorporation and PAN of the body corporate
- Board resolution (or partners' resolution for an LLP) approving the investment and naming the nominee
- KYC documents of the nominee individual
The LLP registration process
Registration runs in six steps on the MCA V3 portal. In our usual experience it takes 10-14 working days from complete documents to certificate. MCA processing time is outside anyone's control, so we track it daily and tell you if a form is sent back.
- 1Consultation and structure. We confirm that an LLP fits your plans, and settle partners, designated partners, contribution and profit shares.
- 2DSC for designated partners. Each designated partner needs a Class 3 digital signature certificate; a valid one they already hold can be used. See digital signature.
- 3Name reservation (RUN-LLP). Two names, checked against the MCA and trademark registers before filing.
- 4FiLLiP filing. The incorporation form carries partner details, contribution, registered office and subscription sheet. DINs for up to five designated partners who do not already have one are applied for in the same form.
- 5Certificate of Incorporation. The Registrar issues the certificate with the LLPIN. PAN and TAN are allotted with the certificate.
- 6LLP agreement and Form 3. We draft the agreement, you sign it on stamp paper of the right value, and we file Form 3 within 30 days of incorporation.
Once the certificate is issued, we help with the bank account and, where needed, GST registration.
The LLP agreement and Form 3
The LLP agreement is the LLP's rulebook. Form 3 must be filed within 30 days of incorporation. If no agreement is filed, the default provisions in the First Schedule to the LLP Act apply, which rarely suit a real business.
We draft the agreement around your business, not a template. It covers:
- Names of partners and designated partners, and each partner's contribution
- Profit and loss sharing ratio
- Interest on capital and partner remuneration, drafted so they are allowable for tax
- Rights and duties of partners, and decisions that need unanimous consent
- Admission of new partners, retirement, death and expulsion
- Restrictions on competing business and use of confidential information
- Dispute resolution and winding up
The agreement is stamped under the stamp law of the state where the LLP is registered. Rates differ by state and are usually linked to contribution. We quote the stamp duty for your state before you sign.
Any later change (new partner, changed profit share, higher contribution) is made by a supplementary agreement filed in Form 3 within 30 days. See changes to the LLP agreement.
LLP registration fees
Our professional fee starts at ₹1,499. Government fees depend on the contribution amount, stamp duty depends on your state, and DSCs are extra only if partners don't already hold a valid one.
Our professional fee
| What we do | Regikart fee |
|---|---|
| LLP registration: name reservation, FiLLiP filing, LLP agreement drafting and Form 3 filing | From ₹1,499 |
| DSC for designated partners (only if they don't already hold a valid one), bank and GST help, larger or complex LLPs | Quoted before we start |
Government fees
| Government fee | Amount |
|---|---|
| RUN-LLP name reservation | ₹200 per application |
| FiLLiP, contribution up to ₹1,00,000 | ₹500 |
| FiLLiP, contribution above ₹1,00,000 up to ₹5,00,000 | ₹2,000 |
| FiLLiP, contribution above ₹5,00,000 up to ₹10,00,000 | ₹4,000 |
| FiLLiP, contribution above ₹10,00,000 | ₹5,000 |
| Form 3 (LLP agreement), contribution up to ₹1,00,000 | ₹50 |
| Form 3, above ₹1,00,000 up to ₹5,00,000 | ₹100 |
| Form 3, above ₹5,00,000 up to ₹10,00,000 | ₹150 |
| Form 3, above ₹10,00,000 | ₹200 |
| Stamp duty on the LLP agreement | State stamp duty extra, quoted before filing |
For a very large contribution, we confirm the fee on the MCA fee calculator before quoting.
Example. Two partners contribute ₹50,000 each (₹1,00,000 in total). Government fees are ₹200 for RUN-LLP, ₹500 for FiLLiP and ₹50 for Form 3: ₹750, plus the state stamp duty on the agreement.
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Exact inclusions are confirmed on your written quote. Fees verified on 21 September 2026.
Know your full LLP cost before you commit
Tell us the number of partners, the total contribution and your state. We will send the professional fee, government fees and stamp duty in writing.
After registration: annual compliance
Every LLP files two MCA returns each year, even with no business: Form 11 by 30 May and Form 8 by 30 October. It also files an income-tax return in ITR-5.
| Filing | What it is | Due date |
|---|---|---|
| Form 3 | LLP agreement, and any supplementary agreement | Within 30 days of incorporation or change |
| Form 4 | Admission, resignation or change of a partner or designated partner | Within 30 days of the change |
| Form 11 | Annual return: partners, contribution and changes | 30 May (within 60 days of the year end) |
| Form 8 | Statement of account and solvency | 30 October (within 30 days of the end of six months from the year end) |
| ITR-5 | Income-tax return of the LLP | As per the Income-tax Act for the year |
| DIR-3 KYC Web | KYC of each designated partner's DIN | Once every three financial years, by 30 June; next due 30 June 2028 for directors and partners already compliant |
| GST and TDS returns | Only if registered or liable | Monthly or quarterly |
Form 8 for FY 2025-26 is due by 30 October 2026. Our LLP annual compliance service covers Form 11, Form 8 and ITR-5 together, with the fee on quote. If the LLP has employees, see labour law compliance.
Audit and the small LLP test
An LLP's accounts must be audited if its turnover exceeds ₹40 lakh or its contribution exceeds ₹25 lakh in the year. Below both limits, the partners can certify the accounts themselves.
A small LLP, under section 2(1)(ta), is one with contribution up to ₹25 lakh and turnover up to ₹40 lakh. The Act allows the government to raise these limits by rules to ₹5 crore and ₹50 crore, but they have not been raised. A small LLP pays lower additional fees when it files late.
Late filing: fees and penalties are different things
A late MCA form costs an additional fee, calculated as a multiple of the form's normal fee. Separately, the Registrar can impose a penalty for not filing. Many pages mix the two.
Additional fee (LLP (Amendment) Rules, 2022, from 1 April 2022)
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1 x normal fee | 1 x normal fee |
| 16 to 30 days | 2 x | 4 x |
| 31 to 60 days | 4 x | 8 x |
| 61 to 90 days | 6 x | 12 x |
| 91 to 180 days | 10 x | 20 x |
| 181 to 360 days | 15 x | 30 x |
| Beyond 360 days, Form 8 and Form 11 | 15 x plus ₹10 per day | 30 x plus ₹20 per day |
The normal fee for Form 8 and Form 11 is ₹50 to ₹200, by contribution. An LLP with ₹1,00,000 contribution that files Form 8 45 days late pays ₹50 plus an additional fee of ₹400 (8 x ₹50) if it is not a small LLP, or ₹200 (4 x ₹50) if it is.
Penalty (separate from the fee). Under sections 34(5) and 35(2) of the LLP Act, not filing Form 8 or Form 11 can attract a penalty of ₹100 for each day of default, up to ₹1,00,000 on the LLP and up to ₹50,000 on each designated partner. Penalties are imposed by the Registrar through adjudication, not collected automatically on the portal.
How an LLP is taxed
For FY 2025-26 (AY 2026-27), under the Income-tax Act, 1961, an LLP is taxed as a firm at 30%. A surcharge of 12% applies if total income exceeds ₹1 crore, and health and education cess of 4% applies on tax plus surcharge.
- Partners' share of profit is exempt in the partners' hands (section 10(2A)). Profit is taxed once, in the LLP. There is no second tax on distribution, unlike company dividends, which are taxed in the shareholders' hands.
- Interest on capital and remuneration paid to working partners are deductible for the LLP within the limits of section 40(b), if the LLP agreement authorises them. Partners pay tax on these amounts as business income. This is why we draft the agreement with tax in mind.
- Alternate Minimum Tax (AMT) at 18.5% of adjusted total income, plus surcharge and cess, applies where the LLP claims certain profit-linked deductions and its regular tax falls below that amount.
From Tax Year 2026-27 (the year that began on 1 April 2026), an LLP's income is taxed under the Income-tax Act, 2025, which uses new section numbers. We compute advance tax and the return under the Act that applies to each year. For the return itself, see ITR for business.
GST is not automatic for an LLP. It applies when turnover crosses the GST threshold or the business must register for another reason, such as inter-state supplies of goods or selling through e-commerce operators.
Foreign investment in an LLP
Foreign investment in an LLP is allowed under the automatic route only if the LLP operates in a sector where 100% FDI is permitted under the automatic route and there are no FDI-linked performance conditions. This comes from paragraph 3.2.4 of the Consolidated FDI Policy.
An LLP with foreign investment can make downstream investments in another company or LLP only in sectors meeting the same test. An LLP with foreign investment can also convert into a company, and a company into an LLP, under the automatic route, subject to the same sector conditions.
Foreign investment in an LLP must be reported under FEMA. See our FDI filing service. If your investors want shares, a private limited company with FC-GPR reporting is usually the better structure.
Changing, converting or closing an LLP later
An LLP is not a one-way door. The LLP Act and the Companies Act provide routes in and out.
- Partnership firm to LLP: under the Second Schedule to the LLP Act, all partners of the firm become partners of the LLP.
- Private or unlisted public company to LLP: under the Third Schedule, filed in Form 18. See converting a private limited company to an LLP.
- LLP to company: under section 366 of the Companies Act, 2013, typically before raising equity.
- Adding or removing partners: Form 4 within 30 days and a supplementary agreement in Form 3. See adding a designated partner.
- Closing an LLP that has stopped business: see LLP closure.
Common mistakes that delay LLP registration
These are the problems we see most often. Each one is avoidable.
- 1Old address proofs. A utility bill or bank statement older than two months is sent back. Get fresh copies before filing.
- 2Mismatched names. A partner's name spelt differently on PAN, Aadhaar and passport causes resubmission. We match every document before filing.
- 3No resident designated partner. Two NRI partners cannot form an LLP alone. One designated partner must meet the 120-day test.
- 4Missing the Form 3 deadline. The 30 days run from incorporation, not from signing. Stamp and sign the agreement quickly.
- 5Contribution set without thinking about fees. FiLLiP fees, Form 3 fees and stamp duty all rise with contribution. Start with what the business needs, and increase it later by a supplementary agreement.
- 6Treating the LLP like a partnership firm. Form 11 and Form 8 are due every year, even with no revenue.
Why founders use Regikart for LLP registration
Regikart has 250+ clients, and our team includes chartered accountants and company secretaries. LLP registrations are prepared by our secretarial team and reviewed by a Company Secretary before they reach the MCA portal.
Fees in writing before filing.
Professional fee from ₹1,499 + govt fees and DSC (if partners don't already hold a valid one); government fees and stamp duty quoted for your contribution and state.
An agreement written for your business.
Profit shares, remuneration and exits drafted with tax and future conversion in mind.
Chartered accountants and company secretaries on one team.
Registration, Form 11, Form 8, ITR-5, GST and TDS handled by one team.
Offices in Kolkata (Head Office), Delhi and Bengaluru.
LLPs across India served online. Call or WhatsApp +91 70444 94804, or email [email protected].
Related: company registration · private limited company · OPC · partnership firm · director KYC
Frequently asked questions
Answers reviewed by CS Gaurav Singh. For your own case, call or WhatsApp +91 70444 94804.
Still have questions?
Tell us about your case and our team will walk through it and outline next steps.
Talk to our team →Start your LLP registration
Share the partners' names, the total contribution and the state of the registered office. We will confirm the name options, the full cost and the documents list, and start with the name reservation.
+91 70444 94804 · [email protected] · Kolkata (Head Office) · Delhi · Bengaluru
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