How to Register a Limited Liability Partnership (LLP) — FiLLiP, LLP Agreement, Annual Filings

Step by step

1. 1

   DSC for partners

   Get DSCs for the designated partners.

2. 2

   Name

   Reserve through RUN-LLP or within FiLLiP.

3. 3

   File FiLLiP

   Partner details, DPIN allotment, registered office proof, contribution and consent.

4. 4

   Certificate

   Certificate of incorporation with LLPIN; PAN and TAN follow.

5. 5

   LLP agreement

   Draft, stamp as per state law and file Form 3 within 30 days.

6. 6

   Start compliances

   Bank account, GST if needed, books, and annual Forms 8 and 11.

How an LLP is taxed

An LLP pays 30% plus surcharge and cess on profits; partners' share of profit is exempt in their hands, while remuneration and interest within section 40(b) limits are deductible to the LLP and taxable for partners. LLPs file ITR-5 and cannot use presumptive taxation.

Common mistakes

• Missing the 30-day window for the agreement (₹100 a day)
• Not filing Form 11 when there was no business

Frequently asked questions

Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.