FiLLiP (Form for Incorporation of LLP): fees, documents and step-by-step process

What does FiLLiP do?

FiLLiP is the single application to incorporate an LLP. It combines the incorporation document and the statement under section 11 of the LLP Act, 2008, and can also be used to reserve a name, allot DIN to designated partners who do not have one, and apply for the LLP's PAN and TAN.

On approval the Registrar issues a Certificate of Incorporation with an LLPIN. The LLP agreement is not part of FiLLiP; it is filed separately in Form 3 within 30 days of incorporation.

Who can file and what are the minimum requirements?

An LLP needs at least two partners and at least two designated partners who are individuals, with at least one designated partner resident in India. Body corporates can be partners through nominees.

Designated partners who do not have a DIN can get one through FiLLiP, subject to the limit set in the form. Each proposed designated partner needs a DSC. Foreign nationals and NRIs can be partners, but documents must be notarised or apostilled as applicable.

What does it cost?

The government fee for incorporation depends on the total contribution stated in the form, under Annexure A of the LLP Rules. Stamp duty on the LLP agreement varies by state and is separate. PAN and TAN fees are collected with the form.

Documents needed

Scanned copies must be clear and the names must match PAN exactly. Mismatched spellings are among the most common reasons for resubmission. Foreign partners' documents should be notarised or apostilled, and the registered office proof should be in the name of the owner who signs the NOC.

• Identity proof (PAN for Indians, passport for foreign nationals) of all partners
• Address proof of partners, not older than two months
• Registered office proof: utility bill not older than two months
• NOC from the owner of the registered office premises, and rent agreement if rented
• Subscription sheet and consent of partners
• Approved name, if reserved earlier through RUN-LLP

Common mistakes and consequences

Typical mistakes include choosing a name that is too close to an existing company, LLP or trademark, using an old utility bill, missing the owner's NOC and filling a contribution figure that does not match the intended LLP agreement. The Registrar may send the form back for resubmission, or reject it.

There is no penalty for not filing FiLLiP, but carrying on business as an LLP without registration is not possible. If a name was reserved through RUN-LLP and FiLLiP is not filed within the reservation period, the name lapses and the fee is forfeited.

After incorporation: first compliances

Once the certificate is issued, open a current account in the LLP's name and bring in the contribution stated in the agreement. File Form 3 with the LLP agreement within 30 days. Register for GST if your turnover or business type requires it, and obtain professional tax, shops and establishments and other state registrations that apply.

From the first financial year the LLP must file Form 11 by 30 May and Form 8 by 30 October each year, plus its income-tax return. Keeping proper books from day one makes these filings far easier.

Step by step

1. 1Obtain DSCs

   Get class 3 DSCs for all proposed designated partners.

2. 2Choose and check the name

   Search MCA and trademark records; optionally reserve through RUN-LLP.

3. 3Prepare documents

   Collect ID, address proof, office proof and NOC for all partners.

4. 4Fill FiLLiP on MCA V3

   Enter name, office, partners, designated partners and contribution.

5. 5Sign, certify and pay

   Designated partners sign, a practising CA, CS or CMA certifies, then pay the fee.

6. 6Receive certificate

   On approval, download the Certificate of Incorporation, PAN and TAN.

7. 7File Form 3

   Execute the LLP agreement and file Form 3 within 30 days.