Who can form an LLP
- At least 2 designated partners (individuals). At least one must be resident in India.
- A registered office address in India (home or office, with proof).
- No minimum capital. The government fee depends on the partners' total contribution.
Step by step
- Digital Signature Certificate (DSC) for each designated partner, from a licensed provider listed on cca.gov.in (licensed DSC providers).
- Create user accounts on mca.gov.in for the partners.
- Reserve the name with the RUN-LLP service on mca.gov.in. Give 2 name options; check trademarks on ipindia.gov.in (trademarks) first.
- File FiLLiP (Form for incorporation of LLP) on mca.gov.in, with address proof, partner IDs and the subscriber sheet. DPIN/DIN for new partners can be applied for in the same form.
- Get the Certificate of Incorporation with your LLPIN. PAN and TAN for the LLP are issued with it.
- File the LLP Agreement (Form 3) on mca.gov.in within 30 days of incorporation. Late filing costs Rs 100 per day.
- Open a current account, then register for GST on gst.gov.in and Udyam on udyamregistration.gov.in if needed.
Every year (compliance)
| What | When | Where |
|---|---|---|
| Form 11 - annual return | By 30 May | mca.gov.in |
| Form 8 - accounts and solvency | By 30 October (file Form 11 first) | mca.gov.in |
| Income tax return (ITR-5) | By the income tax due date (later if audited) | incometax.gov.in |
| Audit | Needed if turnover is above Rs 40 lakh or contribution is above Rs 25 lakh (check current limits) | By a CA |
| Partner KYC / changes | When partners or address change | mca.gov.in |
Problems you may face, and the fix
| Problem | Fix |
|---|---|
| Name rejected | Choose a unique name, avoid words like "India", "National" or "Bank" unless allowed; send 2 options. |
| DSC does not work on the MCA site | Install the DSC driver and the MCA signer utility, use the same name as PAN, and try another browser. |
| Address proof rejected | Use a utility bill not older than 2 months, plus the owner's NOC (and rent agreement if rented). |
| Forgot Form 8 or 11 | File as soon as possible - the Rs 100/day late fee keeps growing with no upper limit. |
| Partner disputes | Write a clear LLP Agreement: capital, profit share, roles, exit and what happens if a partner leaves. |
Lesson learned
An LLP needs 2 partners, a DSC each, RUN-LLP and FiLLiP on mca.gov.in - then never miss Form 11 and Form 8.
Frequently asked questions
How many partners are needed for an LLP?
At least two designated partners, and at least one must be resident in India.
What is the penalty for late LLP annual filing?
Rs 100 per day for each late form, with no maximum - file Form 11 and Form 8 on time.
Last checked: November 2026. General information only, not legal or tax advice.