LLP Form 17 — converting a partnership firm into an LLP, step by step
Due: Filed inside FiLLiP, with the incorporation
LLP Form 17 is the application and statement filed when an existing partnership firm converts into an LLP, carrying its business, assets and liabilities across. On MCA V3 it is not filed separately: you select Conversion of Firm into LLP as the type of incorporation in FiLLiP, and Form 17 then becomes available as a linked form within that same application. On conversion the firm ceases to exist and everything vests in the LLP by operation of law. Note that the older guidance referring to LLP Form 2 alongside Form 17 is out of date — Form 2 was replaced by FiLLiP.
Form 17 is not a standalone filing on the MCA V3 portal. It is a linked form inside FiLLiP, and the option to open it appears only when Type of incorporation at FiLLiP field 1(c) is set to Conversion of Firm into LLP. Set that field wrongly and the Form 17 button never appears at all.
LLP Form 17 at a glance
| What it is | Application to Convert a Partnership Firm into an LLP |
|---|---|
| Governing law | Section 55 of the Limited Liability Partnership Act, 2008, read with the Second Schedule to the Act and Rule 38 of the Limited Liability Partnership Rules, 2009 |
| Deadline | Completed as a linked form within FiLLiP at the time of applying for incorporation |
| Processing mode | Filed as part of FiLLiP |
| Who signs | Digitally signed within the FiLLiP application by the proposed designated partners. |
| Who certifies | The statement of assets and liabilities must be certified by a chartered accountant in practice. Certification of the application itself is handled at FiLLiP level. |
| Late fee | No — no additional fee applies |
Who has to file LLP Form 17
- An existing partnership firm — registered or unregistered — wishing to convert into an LLP.
- All partners of the firm must become partners of the LLP, and no one else. Conversion cannot be used to add or drop a partner.
- The firm must have no outstanding position that prevents conversion, and secured creditors must consent.
- Not for a company converting into an LLP — that is Form 18.
When it is due
| Type of incorporation | Set FiLLiP field 1(c) to Conversion of Firm into LLP |
|---|---|
| Form 17 availability | The Proceed to Form 17 button then appears in the FiLLiP flow |
| Separate deadline | None — it is submitted with FiLLiP |
| After conversion | File Form 3 for the LLP Agreement within 30 days of incorporation |
Where to find it on the MCA portal
The exact path on MCA V3, in order:
MCA Services → LLP e-Filing → FiLLiP Incorporation of LLP → Type of incorporation = Conversion of Firm into LLP → Proceed to Form 17
Before you start
Every one of these has to be true before the form will go through. Checking them first is what saves a cancelled SRN.
- All partners of the firm, and only those partners, must become partners of the LLP. Change the composition first if you need to, then convert.
- Consent of the secured creditors to the conversion.
- A statement of the firm's assets and liabilities, certified by a practising chartered accountant.
- Acknowledgement of the firm's latest income-tax return.
- The proposed LLP name must be reserved, or applied for within FiLLiP itself.
- At least two designated partners with DSCs, one of whom is resident in India.
How to file LLP Form 17, step by step
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Fix the partner composition before you start
Conversion requires that the partners of the LLP be the same people as the partners of the firm, with no additions and no omissions. If someone is joining or leaving, do that in the firm first, or admit them to the LLP after conversion — not during.
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Get the CA-certified statement of assets and liabilities
A statement of the firm's assets and liabilities certified by a chartered accountant in practice is a core document. It should be recent, and it must reconcile to the firm's books and to the latest income-tax return being filed with it.
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Obtain the secured creditors' consent
Every secured creditor of the firm must consent to the conversion in writing. This is a statutory condition, not a formality, because their security moves to the LLP by operation of law.
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Start FiLLiP and set the type of incorporation correctly
Sign in, then MCA Services → LLP e-Filing → FiLLiP. At field 1(c), Type of incorporation, select Conversion of Firm into LLP. This is the step that unlocks Form 17. Choose a plain new incorporation here and the Form 17 option will simply never be offered.
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Fill FiLLiP and complete Form 9
Complete the main application — proposed name, registered office, activity, partners, contribution — then proceed through Form 9, the consent of each designated partner.
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Click Proceed to Form 17
After Form 9, an action button for Form 17 appears because of the conversion type you selected. This is step 8 in MCA's numbering of the FiLLiP flow.
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Complete the application and statement
Give the firm's registration details, the date of its constitution, particulars of its partners, and the statement of assets and liabilities. The partner list here must match the partner list in FiLLiP exactly.
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Attach the conversion documents
CA-certified statement of assets and liabilities, acknowledgement of the latest income-tax return, consent of secured creditors, and the firm's partnership deed and registration certificate where it is registered. PDF or JPG, 2 MB maximum each.
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Complete AGILE-PRO-S and submit as one application
AGILE-PRO-S is mandatory in the FiLLiP flow and covers PAN, TAN and related registrations. The whole application — FiLLiP, Form 9, Form 17 and AGILE-PRO-S — is submitted together under a single SRN. Affix the DSC, upload the signed PDF within 15 days and pay within the usual window.
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File Form 3 after incorporation
Once the certificate of incorporation is issued, file Form 3 with the LLP Agreement within 30 days. Then tell the Registrar of Firms about the conversion, and update PAN, TAN, GST, bank accounts and contracts to the LLP's name.
Documents to attach
Mandatory
- Statement of assets and liabilities of the firm, certified by a chartered accountant in practice.
- Acknowledgement of the latest income-tax return of the firm.
- Consent of the secured creditors to the conversion.
- List of all partners of the firm, matching the partners of the proposed LLP.
Optional
- Partnership deed of the firm, and its certificate of registration where the firm is registered.
- No-objection certificates from any authority whose approval the firm's activities require.
File limits: Attachments are made within the FiLLiP application. PDF or JPG only, maximum 2 MB per file.
Government fee for LLP Form 17
Form 17 has no separate fee. What is payable is the FiLLiP fee, which is based on the contribution of the proposed LLP, together with the name reservation fee where the name is reserved separately through RUN-LLP.
Is there a late fee?
No additional or delay fee applies to Form 17, because it has no independent filing deadline — it is submitted as part of FiLLiP. The Form 3 that follows incorporation does have a 30-day deadline and does carry a late fee.
Why LLP Form 17 gets rejected
These are the failures that actually stop filings, in rough order of how often they come up.
Old guidance about LLP Form 2
Form 2 no longer exists — it was replaced by FiLLiP. Any guide telling you to file Form 2 alongside Form 17 is out of date.
Wrong type of incorporation in FiLLiP
If field 1(c) is not set to Conversion of Firm into LLP, the Form 17 option never appears.
Partner list does not match
The partners of the LLP must be exactly the partners of the firm — no additions, no omissions.
Secured creditors' consent missing
A statutory condition of conversion, not an optional supporting document.
Statement of assets and liabilities not CA-certified or stale
It must be certified by a chartered accountant in practice and should be recent.
Form 3 not filed after incorporation
The LLP Agreement still has to be filed within 30 days of incorporation.
Assuming conversion is a way to restructure ownership
It is not. Conversion carries the same partners across; any change of partners happens before or after, separately.
LLP Form 17 — frequently asked questions
Can I file LLP Form 17 on its own?
No. On MCA V3 it is a linked form inside FiLLiP. The option to open it appears only once you select Conversion of Firm into LLP as the type of incorporation at FiLLiP field 1(c).
Do I still need to file LLP Form 2 with Form 17?
No. Form 2 was the old incorporation document and has been replaced by FiLLiP. Guidance that still refers to filing Form 2 alongside Form 17 predates the current system.
Can a partner join or leave during the conversion?
No. All partners of the firm, and only those partners, become partners of the LLP. Any change to the partner group has to happen in the firm before conversion, or in the LLP after it.
Can an unregistered partnership firm convert into an LLP?
Yes. Registration of the firm under the Partnership Act is not a precondition for conversion, though a registered firm will also need to inform the Registrar of Firms afterwards.
What happens to the firm's assets and liabilities?
On conversion, the whole of the firm's property, assets, interests, rights, privileges, liabilities and obligations vest in the LLP by operation of law, and the firm is deemed dissolved.
What is the fee for Form 17?
There is no separate fee. You pay the FiLLiP fee, which is based on the proposed LLP's contribution, plus any name reservation fee.
What do I have to do after the conversion is approved?
File Form 3 with the LLP Agreement within 30 days of incorporation, notify the Registrar of Firms, and update PAN, TAN, GST registration, bank accounts, licences and contracts into the LLP's name.
Checked against the Ministry of Corporate Affairs instruction kit for this web form and the Limited Liability Partnership Rules, 2009. MCA changes its forms and fees from time to time — confirm the current position on mca.gov.in before you file.