LLP incorporation

Registration packages

Tax and government-fee treatment is not specified. Confirm the total payable before engagement.

Overview and benefits

• A separate legal entity registered through MCA / RoC using FiLLiP, with an LLP Identification Number (LLPIN). Registration is required to constitute an LLP; a partnership agreement alone does not create one.
• Suited to CA, CS, law, architecture and design practices, IT and digital agencies, management consultants and other service businesses seeking partnership flexibility and limited liability.
• Partners’ liability is limited to their agreed capital contribution. The LLP can own assets, contract and litigate independently, and continues despite changes in partners.
• The LLP agreement can tailor management, responsibilities and profit-sharing. No minimum capital is required; contributions may be cash, property or services.
• The document describes taxation at entity level without dividend distribution tax. Contributions from new partners and FDI in permitted sectors are possible.
• An LLP has no share capital or shareholders and cannot issue equity shares to outside investors. The document recommends a private limited company for venture capital or ESOP plans.

Eligibility and requirements

• At least 2 partners, with no maximum, and at least 2 designated partners responsible for statutory compliance. Individuals and bodies corporate may be partners, subject to exclusions.
• At least one designated partner must be resident in India. The source conflicts on the threshold: 120 days in the narrative and 182 days in the table. Confirm the applicable threshold with the filing professional before proceeding.
• A physical registered office in India with proof, and a name ending in “LLP” or “Limited Liability Partnership”.
• Class 3 DSC and DPIN for designated partners. The source describes DPIN as the same identifier as DIN, allotted through FiLLiP.
• Excluded partners: a person declared of unsound mind by a competent court, an undischarged insolvent, or a person with a pending application to be adjudicated insolvent.
• The source excludes non-profit and charitable activities from LLP registration and points to a Section 8 company or trust.

Documents to prepare

• Indian partners: mandatory PAN, Aadhaar / passport / voter ID / driving licence as identity or address proof, and a passport-size photograph of each partner.
• Foreign national / NRI partners: mandatory passport, notarised or apostilled address proof and passport-size photograph; the source also calls for notarisation or apostille of the passport in the country of origin.
• For foreign nationals from the listed border-sharing countries (China, Pakistan, Bangladesh, Nepal, Bhutan, Myanmar and Afghanistan), the document specifies a passport and Ministry of Home Affairs security clearance, with a recent photograph, government-issued ID and recent address proof, apostilled or notarised where required.
• Registered office: latest utility bill no older than 2 months, rent or lease agreement if rented, and the property owner’s No Objection Certificate.
• Form 9 consent signed by each designated partner, Class 3 DSC for designated partners and the LLP agreement. The agreement is filed in Form 3 within 30 days of incorporation.

Conditions, charges and points to confirm

• The 7–10 working day timeline depends on all necessary documents being ready. No separate completion deadline is stated for Fast track or Premium.
• Form 8 & 11 filing is included only in Premium and only for Year 1. Premium tax filing is capped at ₹30 lakh turnover, bookkeeping at 100 transactions, and DIR-3 KYC at 2 partners. No fee for higher limits or subsequent years is stated.
• GST / taxes, government fees, DSC costs, stamp duty, additional charges and recurring prices are not specified. Do not treat the listed package amounts as an all-inclusive total.
• The source predominantly names the Limited Liability Partnership Act, 2008, but one paragraph says “Limited Partnership Act, 2008”. This inconsistent Act name and the residency threshold need clarification.