Compliance questions, answered.

Two recurring MCA filings: Form 11 (Annual Return, due 30 May) and Form 8 (Statement of Account & Solvency, due 30 October). Designated partners also need to complete DIR-3 KYC on its own cycle. All of these apply every year regardless of whether the LLP did any business.

Yes — an LLP has to file its income tax return annually regardless of whether it made a profit, had any turnover, or did any business at all during the year. This is separate from, and in addition to, the MCA filings (Form 8 and Form 11).

Additional filing fees are charged when a form is filed after its applicable due date; statutory penalties are a separate consequence under the relevant legal provision and adjudication process. Paying an additional filing fee does not automatically remove liability for a statutory penalty. The filing fee depends on the form, contribution slab, Small LLP status, exact days of delay and any applicable relaxation. For example, the Form 11 fee table places a delay of exactly 90 days in the 61–90-day band: additional fees of 6 times the normal fee for a Small LLP and 12 times for other LLPs, plus the normal filing fee. A delay of 91 days moves to the next band. Do not apply one fee formula to every LLP form or assume a general ₹100-per-day rate. Check the current notified fee schedule and MCA payment calculation before filing. Reference: MCA Form 11 instruction kit and the LLP Rules fee schedule.

Not automatically — a statutory audit under the LLP Rules only kicks in once the LLP's turnover or partners' contribution crosses specified thresholds. Below those thresholds, a self-certified Statement of Account & Solvency (Form 8) is enough. Because these thresholds are set by rule and can be revised, it's worth confirming the current figures rather than assuming — get in touch and we'll check against your LLP's numbers.

No — only designated partners need a Director/Designated Partner Identification Number (DIN/DPIN). Ordinary partners who aren't designated partners don't require one, unless they're separately appointed as a designated partner later.

The initial LLP agreement information is normally filed in Form 3 within 30 days of incorporation. Changes to the LLP agreement are normally reported within 30 days of the change. Do not postpone the initial filing merely because business has not started. Check that partner names, contribution, profit-sharing terms, execution details and applicable stamp duty match the supporting agreement. Any relaxation must be supported by the applicable notification; do not assume an old scheme remains available. Reference: MCA Form 3 instruction kit, read with section 23 of the LLP Act and rule 21 of the LLP Rules.

Section 2(1)(ta) specifies contribution not exceeding ₹25 lakh and turnover not exceeding ₹40 lakh, subject to prescribed conditions and the relevant preceding accounts. Verify the applicable records and category. Small LLP classification, Form 11 certification and accounts-audit requirements are separate tests.

No: the statutory contribution condition is not exceeding ₹25 lakh. The turnover and other applicable conditions must also be satisfied. Do not decide Small LLP status from contribution alone.

No. Current Form 8 and Form 11 additional fees use delay bands and multiples of the normal fee, with a ₹10/day Small LLP or ₹20/day other LLP component only for days beyond 360. The ₹100/day statutory penalty provisions are separate from portal additional fees.

It is an additional amount. Add the normal filing fee to the calculated additional fee to obtain the government filing amount. For example, a normal fee of ₹50 and a 4× additional fee means ₹50 + ₹200 = ₹250. Professional fees are separate.

Assuming the applicable Small LLP classification and current schedule, the normal fee is ₹50. A 45-day delay falls in the 31–60-day band, giving an additional fee of 4×₹50 = ₹200. Total government fee for that one Form 8 or Form 11 is ₹250. Confirm the MCA demand before payment.

With a ₹50 normal fee, additional fee is 15×₹50 plus ₹10 for each of the 40 days beyond 360: ₹750 + ₹400 = ₹1,150. Add normal fee ₹50 for a total of ₹1,200 for one annual form under the current schedule. Verify category, due date and the portal demand.

No. Under Annexure A, Form 8 and Form 11 have the 15×/30× plus daily-tail treatment. Other covered forms use 25× normal fee for Small LLP or 50× for other LLP beyond 360 days, without that annual-form daily tail. Identify the form and actual normal fee first.

The Annexure A category-based normal fee for Form 4 is ₹50 for Small LLP and ₹150 for other-than-small LLP, before any additional fee. Do not automatically apply the contribution-based Form 8/Form 11 normal-fee slab to Form 4.

No. Sections 34(5) and 35(2) specify ₹100 for each continuing day of the relevant default, with statutory caps of ₹1 lakh for the LLP and ₹50,000 for designated partners under the applicable provision. Section 76A relief and category-specific reductions may apply. These caps do not cap the separate annual-form MCA additional fees.

For the specified section 34(3) or section 35(1) defaults, section 76A(3) provides no-penalty protection if rectified before or within 30 days of the adjudicating officer’s notice. Check the actual notice and retain filing evidence. This protection does not automatically waive MCA additional filing fees.

No. Check the scheme’s notification, eligible entities, forms and dates. A company filing relaxation should not be treated as an LLP waiver without an express applicable provision. Calculate the LLP’s form-wise obligations from the actual official terms.

Go to mca.gov.in and open MCA Services, then Master Data, then View Company/LLP Master Data, and enter your LLPIN or search by name. It shows the registered office, date of incorporation, status, number of partners and contribution as MCA holds them. Since the V3 changeover this screen sits behind a login, so you need an MCA account to view it — that was not the case on the old V2 portal. It is worth checking before any filing, because the forms pre-fill from this data and most of it cannot be edited inside the form.

No. CHG-1 is a Companies Act form and LLPs do not file it. An LLP records charge particulars through Form 8, by selecting 'Charge' at field 1 of that form instead of the annual Statement of Account and Solvency. There is no separate charge filing fee, and unlike the annual filing, MCA's fee rules record no additional (late) fee for the charge option. Where the filing is a creation or modification, the instrument creating or modifying the charge is a mandatory attachment.

Not automatically — it depends on turnover and on what the LLP does. The ordinary thresholds are Rs 40 lakh for a supplier of goods and Rs 20 lakh for a supplier of services, and Rs 20 lakh and Rs 10 lakh respectively in the special category states. Some situations require registration regardless of turnover, including making inter-state taxable supplies of goods, selling through an e-commerce operator, and cases where tax is payable under reverse charge. An LLP is treated no differently from any other business here; the entity type does not change the limits.

The widely followed position is no — remuneration to a partner is treated as an appropriation of the LLP's profit rather than a supply of services, and so falls outside GST. Be aware, though, that this is not entirely free from dispute: the treatment of payments to partners and directors has been litigated, and the position can turn on how the payment is actually characterised in the LLP agreement and in the accounts. If the amounts are substantial, or the agreement describes the payment as a fee for specific services rather than a share of profit, take advice on your own facts before deciding.