LLP Registration Process in India: Step by Step (2026)

The LLP registration process in India has three main stages. You reserve a name (through RUN-LLP or inside the incorporation form), file FiLLiP with the Ministry of Corporate Affairs (MCA) to incorporate the LLP, and then file your LLP Agreement in Form 3 within 30 days of incorporation. After that, every LLP files two annual forms with MCA each year.

The facts in this guide are current as of November 2026. If you are still deciding between structures, start with the guide on how to register a business in Hyderabad.

Key Takeaways

• An LLP needs at least 2 partners, including at least 2 designated partners who are individuals, and at least 1 designated partner resident in India.
• Name reservation through RUN-LLP costs ₹200. The incorporation fee depends on your partners' contribution, so check it on MCA's fee calculator.
• FiLLiP is the single incorporation form. It can also cover name reservation and DIN/DPIN applications for a limited number of designated partners.
• File the LLP Agreement in Form 3 within 30 days of incorporation, Form 11 by 30 May and Form 8 by 30 October each year.
• An audit is not required if turnover is ₹40 lakh or less, or contribution is ₹25 lakh or less.

Who can form an LLP

An LLP is a separate legal entity under the Limited Liability Partnership Act, 2008, which gives its partners limited liability while letting them run the business as a partnership.

You need at least two partners to form a Limited Liability Partnership. Among them, at least two must be designated partners, and designated partners must be individuals. At least one designated partner must be resident in India.

These rules come from sections 6 and 7 of the LLP Act, summarised on MCA's partners and designated partners page.

The residency test for that designated partner was changed by the LLP (Amendment) Act, 2021. Check whether your partner qualifies as resident as defined in the amended Act before you file.

Designated partners are the partners responsible for the LLP's statutory compliance. Choose people who will be available to sign and file documents on time.

Partners and designated partners compared

Role	Minimum number	Who can hold it	Key duty
Partner	2	Individuals or bodies corporate	Contributes to the LLP and shares in its profits
Designated partner	2	Individuals only, at least 1 resident in India	Responsible for statutory compliance and filings

Step-by-step LLP registration process

The whole process runs online on the MCA portal. Follow these steps in order.

Step 1: Decide on partners, contribution and the registered office

Agree who the partners and designated partners will be and how much each will contribute. Contribution matters later, because it affects your incorporation fee and whether you need an audit. You will also need an address for the LLP's registered office, for example in Hyderabad if that is where the LLP will operate.

Step 2: Prepare documents and DSCs

Collect identity and address proof for each partner and proof of the registered office address. MCA e-forms are signed with Digital Signature Certificates, so check the FiLLiP instruction kit for who must sign and which attachments are required.

Step 3: Reserve the LLP name

You have two options. You can file RUN-LLP on its own to reserve a name before incorporation, for a fee of ₹200. Or you can include name reservation directly inside FiLLiP.

Filing RUN-LLP first lets you confirm the name before you prepare the rest of the incorporation papers. The period for which a reserved name is held is set by MCA, so confirm it in the RUN-LLP instruction kit and plan your FiLLiP filing within that window.

Step 4: File FiLLiP for incorporation

FiLLiP (Form for incorporation of Limited Liability Partnership) is the single form used to incorporate an LLP. It can also include name reservation and applications for DIN/DPIN for a limited number of designated partners who do not have one yet.

In FiLLiP you give details of the proposed name, registered office, partners, designated partners and their contribution. The instruction kit lists who must sign the form and which attachments are required. Read it before you start, because MCA updates its forms and checklists from time to time.

Step 5: Pay the fee and submit

The fee is calculated based on the contribution you declare. Once paid, the form is submitted for processing by the Registrar. If the Registrar asks for changes, respond within the time given in the notice.

Step 6: Receive the certificate of incorporation

Once FiLLiP is approved, the LLP is incorporated and you receive a certificate of incorporation. Your 30-day clock for filing the LLP Agreement starts from the date of incorporation.

Step 7: File the LLP Agreement in Form 3

The LLP Agreement sets out partners' rights, duties, profit sharing and how decisions are made. You must file it in Form 3 within 30 days of incorporation, as set out in the LLP Rules. Draft it alongside FiLLiP so you are not rushing after approval.

Step 8: Complete tax and business registrations

Once incorporated, the LLP will need its own tax registrations, such as PAN and TAN, and GST if it crosses the threshold or must register for other reasons. The guide to GST registration in Telangana explains the limits and steps for Hyderabad businesses.

LLP registration fees

There are two government fees to plan for at the incorporation stage.

Fee	Amount	Source
RUN-LLP name reservation	₹200	RUN-LLP instruction kit
FiLLiP incorporation	Depends on total contribution	MCA fee calculator

The incorporation fee rises with the partners' contribution, so there is no single figure that fits every LLP. Use MCA's fee calculator with your planned contribution to see the current amount. Professional fees, if you use an adviser, are separate from government fees.

After registration: LLP Agreement and annual filings

Registration is the start, not the end. An LLP has fixed yearly filings with MCA, plus its income-tax return.

Filing calendar

Filing	What it is	Due date	Source
Form 3	LLP Agreement	Within 30 days of incorporation	LLP Rules
Form 11	Annual return	Within 60 days of the financial year end, i.e. 30 May	MCA filing requirements
Form 8	Statement of account and solvency	Within 30 days after six months of the financial year end, i.e. 30 October	MCA filing requirements

Late fees

Since 1 April 2022, late fees on Forms 3, 8 and 11 are charged as multiples of the normal filing fee, and the multiple rises the longer you delay. Small LLPs pay lower multiples. After 360 days of delay, a per-day amount is added on top, as explained in the Form 8 and Form 11 instruction kits.

Older articles often quote a flat ₹100 per day. That is not how the current structure works, so rely on the instruction kits for the exact amount.

Audit

An LLP does not need its accounts audited if its turnover is ₹40 lakh or less, or its contribution is ₹25 lakh or less, per MCA's filing requirements page. In practice, that means an audit is required only when turnover is above ₹40 lakh and contribution is also above ₹25 lakh.

For example, an LLP with ₹30 lakh turnover and ₹50 lakh contribution needs no audit, because its turnover is within ₹40 lakh. An LLP with ₹60 lakh turnover and ₹30 lakh contribution does need one, because both limits are exceeded.

Even without an audit, you still file Form 8 and Form 11 every year.

Income tax

For tax year 2026-27, an LLP is taxed at 30%, plus a 12% surcharge if income exceeds ₹1 crore, plus 4% cess, according to the Income Tax Department's LLP page. The Income-tax Act, 2025 has been in force since 1 April 2026, and "tax year" replaces "assessment year" (PIB).

LLP vs private limited company: a quick note

An LLP gives partners limited liability with a lighter set of annual MCA filings than a company. A private limited company is usually the better fit if you plan to raise equity or add shareholders over time.

Tax rates also differ between the two. For a side-by-side view of liability, tax, audit and filings, read the comparison of private limited vs LLP vs OPC vs proprietorship.

Frequently Asked Questions

How many partners do I need to register an LLP?

You need at least 2 partners. At least 2 must be designated partners who are individuals, and at least 1 designated partner must be resident in India as defined in the LLP Act as amended in 2021. This is the position as of November 2026.

When must the LLP Agreement be filed?

File the LLP Agreement in Form 3 within 30 days of incorporation. Late filing attracts a late fee calculated as a multiple of the normal fee, which grows with the delay.

What are the annual filings for an LLP?

Every LLP files Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October, as of November 2026. It also files its income-tax return.

Does an LLP need an audit?

Not if its turnover is ₹40 lakh or less, or its contribution is ₹25 lakh or less. An audit is needed only when both limits are exceeded.

Can an LLP become a company later?

Converting an LLP into a company is a separate legal process under company law, with its own conditions and filings. Confirm the current procedure with MCA or an adviser before you plan around it. If you expect to raise equity soon, it may be simpler to compare structures before you register.

Next steps

If you would like help with the LLP registration process, ProficientNow Books handles LLP formation through its Start an Entrepreneurship service, and LLP annual filing under Annual Filings. You can contact us with your questions, and we will explain what applies to your LLP.

This article is general information, not legal or tax advice for your specific situation. Rules and fees change, so check the linked official sources before you file.

Editorial note: prepared by the ProficientNow Books Team from the official sources linked in this article, as of November 2026. Read more about ProficientNow Books on the About Us page.