Eligibility for LLP Registration

1. Partners:
   • A minimum of 2 partners is required (no upper limit). At least one partner must be a resident of India.
   • Partners can be individuals or corporate entities.
2. Designated Partners:
   • At least 2 designated partners must be appointed, and they must have a Designated Partner Identification Number (DPIN).
3. Unique Name: The LLP’s name must not be identical to an existing company, LLP, or trademark.

Steps to Register an LLP

Step 1: Obtain Digital Signature Certificate (DSC)

• Designated partners need a DSC to file the LLP forms online.
• Apply for a DSC through certifying agencies like eMudhra, Sify, or Capricorn.

Step 2: Apply for Designated Partner Identification Number (DPIN)

• Apply for DPIN through Form DIR-3 or during incorporation via the FiLLiP form (Step 4).

Step 3: Name Reservation

• Propose a unique name for the LLP and check its availability on the MCA portal.
• File RUN-LLP (Reserve Unique Name) for name approval.
• The name must end with “LLP” or “Limited Liability Partnership.”

Step 4: File Incorporation Application (FiLLiP)

• File the FiLLiP (Form for Incorporation of LLP) form online on the MCA portal.
• Upload the required documents:
  • Proof of registered office address (e.g., utility bill, rent agreement, NOC from the owner).
  • ID and address proof of all designated partners (e.g., Aadhaar, PAN, passport, voter ID).
  • Consent of partners in prescribed format.
  • Subscriber sheet signed by all partners.
• DPIN can be applied for the designated partners in the FiLLiP form if not already obtained.

Step 5: Certificate of Incorporation

• Upon approval, the Registrar of Companies (ROC) will issue a Certificate of Incorporation with the LLP’s LLP Identification Number (LLPIN).

Step 6: LLP Agreement

• Draft and execute the LLP Agreement within 30 days of incorporation.
• File Form 3 on the MCA portal to register the agreement.
• The agreement must include details about profit-sharing, roles, duties, and rights of partners.

Post-Incorporation Compliance

1. PAN and TAN: Apply for the LLP’s PAN and TAN through NSDL or UTIITSL.
2. Open a Bank Account: Open a bank account in the name of the LLP.
3. GST Registration: Register for GST if applicable (mandatory if turnover exceeds ₹20/40 lakhs or in specific cases like inter-state supply).
4. Annual Compliance:
   • File Form 8 (Statement of Account & Solvency) annually.
   • File Form 11 (Annual Return) with the ROC.
   • Maintain proper financial and compliance records.

Key Documents Required

1. PAN Card of all partners.
2. Aadhaar or other address proof of partners (e.g., utility bill, passport, driving license).
3. Proof of registered office (rent agreement, utility bill, or NOC from owner).
4. Subscriber sheet and consent forms signed by partners.