LLP Form 4: reporting appointment, cessation and changes of partners
LLP Form 4 reports a partner's admission, exit or change in particulars within 30 days. Fee is ₹50 for small LLPs and ₹150 for others, plus late fees.
Short answer
LLP Form 4 reports the appointment or cessation of a partner or designated partner, change in designation and change in a partner's name, address or other particulars. It must be filed within 30 days of the change. The fee is ₹50 for a small LLP and ₹150 for other LLPs, and late filing attracts additional fee as a multiple of that amount.
- Due date/trigger
- Within 30 days of the change
- Filed by
- The LLP, through a designated partner
- Fee
- ₹50 (small LLP) or ₹150 (other LLP)
- Late fee/penalty
- Multiples of the normal fee, up to 25x or 50x after 360 days
- Portal
- MCA V3 portal
- Law
- Section 25, LLP Act 2008; Rule 22, LLP Rules 2009
What changes are reported in Form 4?
Section 25 of the LLP Act requires the LLP to inform the Registrar of every change among its partners and designated partners. Form 4 covers admission of a new partner, a partner's exit by resignation, death or expulsion, a partner becoming or ceasing to be a designated partner, and changes in a partner's name or address.
The consent of a new partner or designated partner is captured in the same filing. If the admission or exit also changes the LLP agreement, Form 3 must be filed separately.
Who files and the 30-day window
The LLP files Form 4 within 30 days of the change. A partner who has left can file it himself if the LLP fails to, under section 25(3), which protects outgoing partners from continuing liability.
A designated partner signs the form and a practising CA, CS or cost accountant certifies it. A new designated partner needs a DIN, which can be applied for through the form if they do not have one.
Partner change versus agreement change
Form 4 and Form 3 serve different purposes. Form 4 tells the Registrar who the partners are. Form 3 records the terms under which they work together. When a partner joins, contribution and profit share usually change too, so both forms are needed within 30 days.
Where a partner exits, the outgoing partner's capital and share of profit must be settled as per the agreement. The supplementary agreement should record this, along with any revised ratio for continuing partners.
Fees and late fee
Under the LLP (Amendment) Rules, 2022, the Form 4 fee is ₹50 for small LLPs and ₹150 for others. Delay attracts additional fee as a multiple of this amount, reaching 25 times for small LLPs and 50 times for others once the delay exceeds 360 days.
| Delay after due date | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1x normal fee | 1x normal fee |
| 15 to 30 days | 2x | 4x |
| 30 to 60 days | 4x | 8x |
| 60 to 90 days | 6x | 12x |
| 90 to 180 days | 10x | 20x |
| 180 to 360 days | 15x | 30x |
| Beyond 360 days | 25x | 50x |
Documents needed
Make sure the date of change in Form 4 matches the resolution and the supplementary agreement. If an incoming partner is a body corporate, include details of its nominee and the board resolution nominating that person.
- Consent of the incoming partner or designated partner
- Resignation letter or proof of cessation (death certificate, expulsion resolution)
- Partners' resolution approving the change
- ID and address proof of the new partner
- Supplementary LLP agreement, if terms change (filed in Form 3)
Common mistakes and consequences
An LLP must always have at least two designated partners. If a designated partner leaves, the LLP must appoint a replacement within 30 days, otherwise every partner may be treated as a designated partner for compliance purposes. Other mistakes include filing Form 4 without the matching Form 3, and adding a partner without a DIN.
Late filing is costly, and an unreported exit leaves the outgoing partner exposed in the Registrar's records. An outgoing partner should keep proof of resignation and, if needed, file Form 4 directly to protect themselves.
Step by step
- 1Pass resolution
Partners approve the admission, exit or change.
- 2Collect consent
Obtain signed consent from the incoming partner and their documents.
- 3Fill Form 4
Enter the partner's details, type of change and date on MCA V3.
- 4Sign and certify
A designated partner signs; a practising professional certifies.
- 5Pay fee and file Form 3 if needed
Pay the fee and file Form 3 if the agreement changed.
Related services
Sources
- ClearTax: Limited Liability Partnership (Amendment) Rules, 2022
- CorpLawUpdates: LLP MCA fee calculator (Annexure A)
- TaxGuru: LLP Form 3 and Form 4
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the fee for LLP Form 4?
₹50 for a small LLP and ₹150 for other LLPs, under the LLP (Amendment) Rules, 2022. Additional fee applies for delay.
Can an outgoing partner file Form 4 himself?
Yes. Under section 25(3) a former partner can file the notice with the Registrar if the LLP does not.
Do I file Form 3 along with Form 4?
If the partner change also changes the LLP agreement, such as contribution or profit share, file Form 3 as well within 30 days.