What does an LLP file after incorporation?
After incorporation, an LLP files its agreement with the Registrar in Form 3 within 30 days. The yearly annual return, Form 11, is due by 30 May, and the statement of account and solvency, Form 8, by 30 October. The certificate of incorporation is the start of those filings. It is not a substitute for them, and it does not by itself create a GST registration.
What is filed within 30 days?
Section 23 requires the LLP agreement, and the rules require that information in Form 3 within 30 days of incorporation. A later change in the agreement is filed again in Form 3 within 30 days of the change. Where the agreement is silent, the First Schedule of the Act decides the mutual rights and duties of the partners. The form, and what it does not cover, is on the Form 3 page.
The agreement is written on stamp paper of the state. Stamp duty is a state charge. This page does not quote a rate. The filing carries the government fee, and a delay draws an additional fee. A partner is not personally liable for the obligations of the LLP merely for being a partner. A designated partner is responsible for the filings the Act places on designated partners.
Which steps are not a 30-day MCA filing?
The incorporation form can carry the application for the LLP’s permanent account number and its tax deduction account number. If those numbers are not allotted with incorporation, the LLP applies to the income-tax department. That application is not Form 3. A current account in the LLP’s name is a bank’s requirement. It is not a form filed with the Registrar.
Books start under section 34 of the LLP Act, not under the Companies Act. They are kept on a cash basis or an accrual basis, in double entry, and they give a true and fair view. They are kept at the registered office. A state shops registration, or professional tax in a state that levies it, is a state registration. It is not an MCA form, and it is not due in every state on one national day-count.
GST registration follows the turnover rules on the GST registration page. Incorporation does not cross that line by itself. There is no rule in the LLP Act that the contribution stated in the agreement must be paid within 60 days.
Which filings come later in the year?
Form 11, the annual return, is filed within 60 days of the financial year end, which is 30 May. Form 8, the statement of account and solvency, is filed by 30 October. An LLP below the audit line still files both. A statutory audit applies when turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. The working set is on the LLP annual page. The income-tax return is ITR-5, and its due date is not the due date of Form 11 or Form 8.
A designated partner who holds a DIN files Form DIR-3 KYC Web by 30 June of every third consecutive financial year, and within 30 days of a change of mobile number, email address, or residential address. That rule is on the DIR-3 KYC page. It is not a filing that falls due 30 days after the LLP is incorporated.
Frequently asked questions
Four questions cover the 30-day count, contribution, GST, and DIR-3 KYC.
Is every step after incorporation due within 30 days?
No. Form 3 is the 30-day filing. Form 11 and Form 8 are yearly filings. A bank account, a state shops registration, and GST are not MCA forms with that 30-day count.
Must the contribution arrive within 60 days?
The LLP Act does not set a 60-day deadline for bringing in the contribution. The agreement states what each partner contributes and when.
Does incorporation create a GSTIN?
No. A GST registration is a separate application. The turnover rules are on the GST registration page.
Is DIR-3 KYC due on 30 September?
No. A designated partner who holds a DIN files the KYC intimation in Form DIR-3 KYC Web by 30 June of every third consecutive financial year. A change of mobile number, email, or residential address is filed in the same form within 30 days.
Sources
The agreement is section 23 of the Limited Liability Partnership Act, 2008, filed in Form 3. The yearly return is Form 11 and the statement of account and solvency is Form 8. Books are section 34 of that Act.