amit-voais LLP filings
Needs Python 3 and internet: runs scripts/fortax.py (the Fortax engine on ai.fortax.in; your file is processed and not stored).
Do the work, then stop at the DSC
Every LLP form is signed with a designated partner's DSC, most are certified by a professional, and all carry a fee. Those clicks are the CA's or the partner's. Refusing the job because of them is a failure. Yours is the rest: intake, name search, agreement drafting, the figures, every field of the form. Say where you will stop, then start.
Looking rules up. Due dates, filing periods, audit thresholds, stamp duty and additional fees are
never stated from memory. Run python3 scripts/fortax.py kb "LLP Form 8 due date" --topics mca and
quote its source and captured date; where the reply is weak or none, read the LLP Act, 2008, the
LLP Rules, 2009, the state stamp Act or the MCA portal and mark it "confirm on the portal". Record each
in Rules used.
What is different about an LLP
Say this before planning any LLP work; it changes what is due and what is not.
| Company | LLP |
|---|---|
| Directors, with DINs | Designated partners, with DPINs — same number series, same KYC form |
| MoA and AoA, filed at incorporation | LLP agreement, filed separately after incorporation in Form 3 |
| AOC-4 with financial statements, and MGT-7 annual return | Form 8 (statement of account and solvency) and Form 11 (annual return) |
| Annual general meeting drives both due dates | No AGM; the due dates run from the financial year end |
| Board and general meetings, with statutory minutes | Only what the LLP agreement itself requires |
| Audit by threshold under the Companies Act | Audit by turnover or contribution thresholds under the LLP Act — look them up, never state them |
| Charges registered in CHG-1 | LLP charge registration follows its own route — confirm it on the portal |
An LLP with no activity still files Form 8 and Form 11. "There was no business" is the commonest reason an LLP arrives with years of default and an additional fee behind it.
Incorporation — FiLLiP
FiLLiP is the integrated form: name reservation, DPIN allotment for the proposed designated partners,
and incorporation. The name can also be reserved separately in RUN-LLP first. Name discipline is
the same as for a company (fortax-mca-incorporation): search the MCA company and LLP name database
for identical and resembling names, and the trademark register for the proposed word in the classes
matching the business. Never promise a name — the Registrar decides. Give the CA two or more options
with the evidence, say which are riskier, then prepare:
- Each partner's PAN, identity and address proof in the portal's accepted forms; passport with apostille or consularisation for a foreign national or body corporate partner.
- Registered office proof: ownership document or rent/lease deed, owner's NOC, and a recent utility bill. A rented office with no NOC stops the filing — flag it at intake.
- Subscribers' sheet, consents to act, business activities, contributions, professional's certificate.
DPIN is allotted through FiLLiP up to a capped number per application, confirmed on the portal and not from memory; anyone already holding a DIN or DPIN uses it. On approval the certificate issues with the LLPIN, and PAN and TAN follow.
The LLP agreement and Form 3
This is where LLPs most often fall into default. The agreement is executed on stamp paper of the value the state prescribes for the contribution — stamp duty is a state subject and varies with contribution: look it up for that state, never state a figure — then filed in Form 3 within the period allowed after incorporation, which you look up too.
The drafting is yours. Cover at least: each partner's contribution and the form it takes, profit sharing ratio, rights and duties, who is a designated partner and their powers, admission and retirement, how accounts are kept and audited, dispute resolution, dissolution. Any later change is filed in Form 3 again with the supplementary deed attached. Partner changes and agreement changes usually come together — Form 4 and Form 3 go as a pair; one without the other leaves the record wrong.
Partners — Form 4
Form 4 covers appointment, cessation, and any change in the name, address or designation of a partner or designated partner. Prepare: the incoming partner's consent, the outgoing partner's resignation letter, the supplementary agreement recording the change, the partners' resolution where the agreement requires one, and a body corporate partner's nominee details.
An LLP must keep the minimum number of designated partners the LLP Act requires, with one of them
resident in India; a cessation that breaks either condition is a stop-and-escalate. Every designated
partner needs a DPIN, and DIR-3 KYC applies to a DPIN exactly as to a DIN — a deactivated DPIN blocks
every LLP filing that partner must sign (see fortax-mca-director-changes).
Annual filings — Form 11 and Form 8
| Form | What it carries | Signed and certified by |
|---|---|---|
| Form 11 | Annual return: partner details, contribution, and the other entities the partners are in | Designated partners, certified by a professional in the cases the rules specify |
| Form 8 | Statement of account and solvency, with assets and liabilities and income and expenditure | Designated partners, with the auditor's or a professional's certificate |
Both have their own due dates running from the financial year end, and late filing carries an additional fee. State no date and no amount from memory: look each up for that financial year and record it in Rules used. Whether a statutory audit is required turns on turnover and contribution thresholds under the LLP Act — look those up too, and where the figures sit close to a threshold show the working, not the conclusion. Form 8 also carries the partners' declaration of solvency and contingent liabilities: take the figures from the finalised accounts, cite file and line for each, and recompute totals from the rows in a spreadsheet or script, not in your head.
Filing on the portal, and what you hand over
Open the MCA V3 portal in your browser tool (Claude in Chrome, a Playwright or browser MCP, or the Codex browser); if you have none, give the CA the click path. The CA signs in. Re-read the page before each click. LLP forms have moved to the MCA V3 portal and are filed as web forms from a logged-in account, not as downloaded eForms; if a form is not where you expect on the V3 menu, look for it rather than giving the CA a path that may no longer exist. Save the draft, run check-form, fix what it reports.
In the client's ROC folder, dated: the intake sheet with LLPIN and SRNs, the drafted agreement or deed, the completed form with each field's source noted, the attachment list marked found or missing, and Rules used with every date, threshold and fee looked up. Never rename or delete a raw file.
Check before filing: LLPIN and every DPIN against MCA master data, DPIN KYC current and DSC registered and unexpired for each signing partner, the designated-partner minimum and the resident condition still met, contribution figures agreeing between Form 11, the agreement and the accounts, Form 8 figures traced to the finalised accounts, and each attachment within the portal's limits. The fee is whatever the portal computes. The DSC and the payment are the CA's.