LLP Registration in Kolkata
FiLLiP filed with ROC Kolkata-I, from our Lake Town head office
A Limited Liability Partnership is the structure of choice for Kolkata's professionals, consultancies and partner-run businesses: anyone wanting the liability protection of a company with the flexibility and low compliance of a partnership. For CA/CS practices, agencies and family businesses, LLP registration in Kolkata combines a separate legal identity with far lighter annual obligations. Our fee starts from ₹1,499 + govt fees and DSC (if partners don't already hold a valid one).
Reviewed by CS Gaurav Singh· Last updated 25 September 2026
Also available in
From ₹1,499
+ govt fees and DSC (if partners don't already hold a valid one)
10-14 working days
to incorporation, on complete documents
CS-reviewed
MCA incorporation
A hybrid of partnership and company.
An LLP is a body corporate under the LLP Act, 2008. Each partner's liability is limited to their agreed contribution, and the LLP agreement sets out how the partners run it. For the full explainer, see LLP registration: the full guide, fees and forms.
- How long
- 10-14 working days, in our usual experience, from complete documents to certificate.
- Indicative cost
- MCA fees of ₹750 on a ₹1,00,000 contribution, plus West Bengal stamp duty on the LLP agreement, quoted before you buy the stamp paper. Professional fee from ₹1,499.
- Jurisdiction
- ROC Kolkata-I, for a registered office in Kolkata district. Filed by our CS team.
Which office registers a Kolkata LLP
Your FiLLiP goes to the Registrar of Companies with jurisdiction over the registered office, and for Kolkata that is now ROC Kolkata-I. Until the 2026 reorganisation a single ROC Kolkata covered the whole of West Bengal. It has been split: Kolkata-I takes the district of Kolkata only, and Kolkata-II takes all the rest of West Bengal, Howrah included. The re-notification of jurisdictions took effect on 1 January 2026 and the reorganised offices became operational on 16 February 2026.
Both offices sit in Kolkata city, so the address of the ROC tells you nothing. The district recorded on your registered-office proof is what decides it. This catches people out, because several addresses that everybody calls Kolkata are recorded in a neighbouring district, and an LLP at such an address is a Kolkata-II filing, not a Kolkata-I one. We check the district on the utility bill and the rent agreement before the form goes in. If you later shift the registered office from Kolkata into another West Bengal district, or the other way, you are changing ROC, not just changing address, and the filing is not the same one.
West Bengal's Regional Director is the RD (Eastern Region) at Kolkata, whose jurisdiction was not re-notified, so nothing changed there.
The West Bengal cost layer for an LLP
Stamp duty on the LLP agreement. The agreement is stamped under the stamp law of the state where the LLP is registered, and the duty is scaled to the partners' contribution. West Bengal's LLP agreement rate is not published on this page, because we could not verify it to a standard we would bill you against. We quote your figure before you buy the stamp paper, and the quote is in writing. Any page giving you a single all-in "cost to register an LLP in Kolkata" has almost certainly guessed the state duty and added it to the MCA fees.
Professional tax: the LLP itself, and the LLP as an employer. West Bengal levies professional tax under its 1979 Act, administered by the Directorate of Commercial Taxes at comtax.wb.gov.in. Two registrations exist. PTEC is the enrolment your LLP takes in its own right, as a business, whether or not it has staff. PTRC is the registration you need as an employer once you start deducting from salaries. Neither certificate carries a government fee, and a duplicate costs ₹20 per application under rule 26. The constitutional ceiling is ₹2,500 per person per year under Article 276(2). We do not quote a West Bengal slab: a revised schedule has been reported and commentary sources cite different notifications, so we take your figure from the Directorate. A Kolkata LLP has this cost; a Delhi LLP has none of it, because Delhi levies no professional tax at all.
Shop and Establishment. Your Kolkata office registers under the West Bengal Shops and Establishments Act, 1963 through wbshopsonline.gov.in, on a fee slab by number of employees which we confirm for your headcount. The West Bengal point worth knowing: the renewal fee was dispensed with by notification Labr/175/IT&EoDB dated 7 January 2019, so renewal is deemed and free. You register once.
The municipal document. Kolkata Municipal Corporation does not issue a "trade licence". It issues a Certificate of Enlistment for your place of business. The rate sits in the Licence Department Budget Schedule that the Corporation passes each financial year under section 131(3) of the KMC Act, 1980, so it turns on your trade category and premises and moves with the budget. Renewal is annual and late renewal attracts a fine. We do not publish a KMC amount.
What a Kolkata LLP usually needs alongside registration
Most LLPs we register in Kolkata need three things in the same run: GST registration if turnover will cross ₹40 lakh on goods or ₹20 lakh on services, the Certificate of Enlistment for the premises, and Shop and Establishment registration. West Bengal's state single-window portal for approvals and clearances is Silpasathi at silpasathi.wb.gov.in. If you are still deciding between an LLP and a company, our company registration in Kolkata hub compares them on the Kolkata numbers, and note one West Bengal fact that favours a company on stamp duty: West Bengal's articles of association duty is a flat ₹300 rather than a percentage of capital, which is not true of Delhi.
How Regikart works in Kolkata
Kolkata is our head office: 129A, Bangur Avenue, near Reliance Smart, Block A, Lake Town, Kolkata, West Bengal 700055. An LLP agreement has to be signed on stamp paper of the right value, and Kolkata clients can execute it and hand it over at Lake Town rather than couriering it. Documents also come to us on WhatsApp at +91 70444 94804 or by email to [email protected]. Our CS team drafts the agreement and files FiLLiP and Form 3. We have offices in Delhi and Bengaluru as well, and we serve founders elsewhere in India online.
Requirements to register an LLP in Kolkata.
The conditions to form an LLP are straightforward - all must be met.
Two partners minimum
No upper limit; partners can be individuals or body corporates.
Two designated partners
At least two designated partners are required, and at least one must be resident in India: 120 days during the financial year, under section 7 of the LLP Act as amended in 2021.
DIN (DPIN) and DSC
Every designated partner needs a DIN, also called DPIN for LLPs, and a Class 3 digital signature certificate. DINs for up to five designated partners who do not already have one are applied for inside FiLLiP. A valid DSC a partner already holds can be used; new DSCs are quoted separately.
An LLP Agreement
The agreement setting out contributions, profit-sharing and governance is filed in Form 3 within 30 days of incorporation.
No minimum capital
Partners decide the contribution; there is no mandatory minimum.
Registered office & unique name
A valid local office and a unique name ending with 'LLP'.
Why choose an LLP.
- Limited liability, with the LLP agreement setting how the partners run the business.
- Two MCA filings a year, Form 11 and Form 8, with no AGM or board meetings.
The honest trade-off
An LLP cannot issue equity shares or run an ESOP. If you plan to raise equity, a private limited company fits better, and converting an LLP to a private limited company later is possible. An LLP is taxed at 30% for FY 2025-26, plus a 12% surcharge above ₹1 crore of income and 4% cess, under the Income-tax Act, 1961. Tax Year 2026-27 onwards falls under the Income-tax Act, 2025, in force from 1 April 2026.
Compare Kolkata structuresWhat we'll need from you.
From every partner
- PAN card, Aadhaar and one photo ID
- Address proof not older than two months
- Passport-size photograph
Plus
- The LLP Agreement, drafted and executed on state stamp paper, filed in Form 3
For the registered office
- Latest utility bill (≤ 2 months)
- Owner's NOC
- Rent / lease agreement, if rented
An LLP is incorporated through the MCA's FiLLiP form (not SPICe+): obtain DSCs for designated partners, reserve a unique name ending in 'LLP' (RUN-LLP), file FiLLiP (which allots DPIN, and on approval the LLPIN, PAN and TAN), receive the Certificate of Incorporation, then file the LLP Agreement (Form 3) within 30 days. For the full walkthrough, see LLP registration: the full guide, fees and forms.
LLP registration fees in Kolkata.
Cost splits into statutory government charges and a professional fee. Regikart charges a fixed professional fee plus transparent, pass-through government fees. Indicative breakdown:
| Component | Type | Indicative amount |
|---|---|---|
| Name reservation (RUN-LLP) | Government | ₹200 |
| Incorporation (FiLLiP), contribution ≤ ₹1L | Government | ₹500 |
| LLP Agreement filing (Form 3) | Government | ₹50 up to ₹1,00,000 contribution, then ₹100, ₹150 and ₹200 by slab |
| Stamp duty on the LLP agreement | Government (West Bengal) | State specific and scaled to contribution. We quote your figure before you buy the stamp paper. |
| DSC (only if designated partners don't already hold a valid one) | Certifying Authority | Quoted separately |
| Professional fee (drafting, FiLLiP, agreement, filing) | Regikart | From ₹1,499 |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 25 September 2026.
The LLP's biggest advantage: audit exemption
An LLP needs a CA audit only if turnover exceeds ₹40 lakh or partner contribution exceeds ₹25 lakh; a Pvt Ltd or OPC is audited every year. Thresholds and Form 8 are covered in the full LLP guide.
Annual compliance for a Kolkata LLP.
We calendar and file each one so nothing lapses.
| Form | Purpose | Due date | Note |
|---|---|---|---|
| Form 3 | File the executed LLP Agreement | Within 30 days of incorporation | One-time; later changes to the LLP agreement are filed again |
| Form 11 | Annual return | By 30 May | All LLPs, any turnover |
| Form 8 | Statement of accounts & solvency | By 30 October | File Form 11 first |
| DIR-3 KYC | Designated-partner KYC | Once every three financial years, by 30 June. Next due 30 June 2028 for partners already compliant. A change of details is reported within 30 days on DIR-3 KYC Web. | Per designated partner. Nil fee on time, ₹5,000 late, ₹500 for a change filing. |
| ITR-5 | Income-tax return | Confirmed for the year in question | All LLPs, whether or not there is business |
LLP registration in Kolkata: your questions.
Still unsure? Call or WhatsApp +91 70444 94804 and our team will walk you through it.
Still have questions?
Tell us about your case and our team will walk through it and outline next steps.
Talk to our team →Register your Kolkata LLP this week.
Tell us the partners, the total contribution and your state. We confirm the documents and send the full fee in writing before we file.