| Concept of LLP | | | | |
| Limited Liability Partnerships (LLPs) are commercial | | | | LLP FORMATION |
| vehicles which combine the features of partnership | | | | |
| and company form of business .The concept of | | | | Pre-requisites for registering a LLP |
| Limited Liability Partnership (LLP) has been introduced | | | | |
| in India by way of Limited Liability Partnership Act, 2008 | | | | 1. Minimum 2 Partners (Individual or body corporate) |
| (notified on 31st March 2008). | | | | 2. Minimum 2 Designated Partners who are individuals |
| A Limited Liability Partnership combines the | | | | and at least one of them should be resident in India. |
| advantages of both the Company and Partnership into | | | | 3. Digital Signature Certificate |
| a single form of organization. In an LLP one partner is | | | | 4. LLP Name |
| not responsible or liable for another partner's | | | | 5. LLP Agreement |
| misconduct or negligence. In an LLP, all partners have | | | | 6. Registered Office |
| limited liability for each individual's protection within the | | | | |
| partnership, similar to that of the shareholders of a | | | | Partners of LLP |
| limited company. However, unlike the company | | | | An LLP should have minimum 2 partners. In case any |
| shareholders, the partners have the right to manage | | | | Body Corporate is a partner, then it will be required to |
| the business directly. An LLP also limits the personal | | | | nominate any person (natural) as its nominee for the |
| liability of a partner for the errors, omissions, | | | | purpose of the LLP. |
| incompetence, or negligence of the LLP's employees | | | | Partner of LLP can be consisted of |
| or other agents. | | | | - Companies incorporated in and outside India |
| LLP – A Separate Legal entity | | | | - LLP incorporated in and outside India |
| LLP is a separate legal entity, liable to the full extent of | | | | - Individuals Resident in and outside India |
| its assets; the liability of the partners would be limited to | | | | Designated Partner |
| their agreed contribution in the LLP. Further, no partner | | | | |
| would be liable on account of the independent or | | | | Every LLP should have minimum 2 designated |
| un-authorized actions of other partners, thus allowing | | | | partners who are individuals and at least one of them |
| individual partners to be shielded from joint liability | | | | should be resident in India. |
| created by another partner’s wrongful business | | | | A person or nominee of a body corporate, intending to |
| decisions or misconduct. | | | | be appointed as who is appointed as designated |
| Advantages and Disadvantages of LLP | | | | partner of LLP should hold a Designated Partner |
| Advantages | | | | Identification Number (DPIN) allotted by the Ministry of |
| - Separate legal entity | | | | Corporate Affairs. |
| - Easy to establish | | | | |
| - Flexibility without imposing detailed legal and | | | | DPIN can be obtained by submitting application along |
| procedural requirements | | | | with address proof and identity proof of the individuals. |
| - Perpetual existence irrespective of changes in | | | | |
| partners | | | | Digital Signature Certificate |
| - Internationally renowned form of business in | | | | All forms for registration of LLP shall be filed online |
| comparison to Company | | | | after signing digitally and for this purpose, one of the |
| - No requirement of minimum capital contribution | | | | designated partners shall take digital signature |
| - No restrictions as to maximum number of partners | | | | certificate. |
| - LLP & its partners are distinct from each other | | | | |
| - Partners are not liable for Act of other partners. | | | | LLP Name |
| - Personal assets of the partners are not exposed | | | | Selection of business name is crucial for the image of |
| except in case of fraud. | | | | your venture. You select a name which reflects the |
| - Easy to dissolve or wind-up | | | | business you plan. Ensure selected name satisfy LLP |
| - Professionals like CS / CA / CWA / Lawyers can | | | | Name Guidelines of Ministry of Corporate Affairs. |
| form Multi-disciplinary Professional LLP | | | | LLP Agreement |
| - No requirement to maintain statutory records except | | | | Like partnership, partners of LLP can frame |
| Books of Accounts | | | | agreement for defining their terms, profit sharing ratio |
| - Less Cost of formation (Compared to a company) | | | | etc. The basic contents of Agreement are, Name of |
| Disadvantages | | | | LLP, Name of Partners and Designated Partners, |
| - LLP cannot raise funds from Public | | | | and Form of contribution, Profit Sharing ratio and Rights |
| - Any act of the partner without the other may bind | | | | and Duties of Partners. |
| the LLP. | | | | In case no agreement is entered into, the rights & |
| - Under some cases, liability may extend to personal | | | | duties as prescribed under Schedule I to the LLP Act |
| assets of partners. | | | | shall be applicable. It is possible to amend the LLP |
| - No separation of Management from owners | | | | Agreement but every change made in the said |
| Partners / Designated Partners of LLP | | | | agreement must be intimated to the Registrar of |
| An LLP should have minimum 2 partners. Every LLP | | | | Companies. |
| should have minimum 2 designated partners who are | | | | Registered Office |
| individuals and at least one of them should be resident | | | | The Registered office of the LLP is the place where |
| in India. | | | | all correspondence related with the LLP would take |
| Partner of LLP can be consisted ofa) | | | | place, though the LLP can also prescribe any other for |
| Companies incorporated in and outside Indiab) | | | | the same. . A registered office is required for following |
| LLP incorporated in and outside Indiac) | | | | purposes. At the time of incorporation, it is necessary |
| Individuals Resident in and outside India | | | | to submit proof of ownership or right to use the office |
| Designated Partner of LLP shall be responsible for the | | | | as its registered office with the Registrar of |
| doing of all acts and things that are required to be | | | | Companies. |
| carried out by the LLP and is responsible for the | | | | PROCEDURE FOR REGISTRATION OF LLP INDIA |
| compliance of the provisions and filing of document / | | | | |
| returns/ statements of LLP Act and as may be | | | | Stage I - Partners |
| specified in the LLP agreement | | | | Stage II - DPIN & DSC |
| | | | | Stage III - Name filing |
| Designated Partner shall be liable to all penalties | | | | Stage IV - Agreement |
| imposed on the LLP for any contravention of | | | | Stage V - Filing of Incorporation documents |
| provisions of LLP Act. | | | | Stage I – Partners |
| Designated Partner Identification Number (DPIN) | | | | To form a LLP, there Minimum two partners and at |
| A person or nominee of a body corporate, intending to | | | | least two shall be designated partners having DIPN. In |
| be appointed as who is appointed as designated | | | | case of body corporate as partners, their nominee can |
| partner of LLP should hold a Designated Partner | | | | be act as designated partners. Out of two designated |
| Identification Number (DPIN) allotted by the Ministry of | | | | partners, one must be resident in India. (Who has |
| Corporate Affairs. | | | | stayed in India for a period of not less than one |
| | | | | hundred and eighty two days during the immediately |
| IMPORTANT NOTE: Director Identification Number | | | | preceding financial year) |
| (DIN) allotted under the Companies Act and DPIN are | | | | Stage II - Obtaining DPIN & Digital Signature |
| not same. DIN holder has to make a separate | | | | DPIN can be obtained by making an application online |
| application for DPIN with his/her DIN. On submission of | | | | with MCA . After submitting the online application, |
| documents for verification, the DPIN status will be | | | | signed physical copy of Form 7 has to be submitted to |
| confirmed. | | | | Ministry of Corporate Affairs along with certified |
| | | | | copies of address proof and Identity proof of the |
| Management of LLP | | | | applicant. |
| Day to day operations of Limited Liability Partnership | | | | Digital Signature can be obtained from any of the |
| will be managed by Designated Partners, who are | | | | Certifying Authorities in India. |
| responsible for ensuring the compliances of all | | | | Stage III - Name filing |
| applicable laws. | | | | After finalization of name, an application of name |
| Limited Liability Partnership is managed as per the LLP | | | | availability has to be filed in form 1 with MCA for |
| Agreement, however in the absence of such | | | | approval. Please note that selection of name is subject |
| agreement the LLP would be governed by the | | | | to Guidelines issued by MCA. |
| framework provided in Schedule 1 of Limited Liability | | | | Stage IV - Agreement |
| Partnership Act, 2008 which describe the matters | | | | LLP agreement has to be drafted line with LLP Act. It |
| relating to mutual rights and duties of partners of the | | | | is not mandatory to file LLP agreement at the time of |
| LLP and of the limited liability partnership and its | | | | registration and same can be file with in 30 days. If no |
| partners. | | | | agreement is framed, provisions of Schedule I of the |
| Capital Contribution to LLP | | | | LLP Act shall be applicable. |
| Unlike in the case of a company, there is no | | | | Stage V - Filing of Incorporation Documents |
| requirement for minimum capital contribution for a LLP. | | | | The following documents along with required |
| However, the registration cost for LLP is determined | | | | attachments has to be filed with MCA |
| on the basis of amount of contribution. | | | | Form 2 : Details of |
| FDI in LLP | | | | partners, registered office etc |
| The Government of India has not notified the policy for | | | | Subscription Sheet: All partners are required to |
| Foreign Direct Investment in LLP. | | | | subscribe their names along with signatures to the |
| Reservation of Name by a LLP registered out side | | | | subscription sheet, which shall be witnessed by any |
| India | | | | chartered Accountant/Company Secretary/Advocate |
| A foreign LLP or a foreign company can reserve its | | | | in practice. |
| existing name by which it is registered in the country of | | | | Form 4: Consent of Partners - |
| its incorporation by making an application to Ministry of | | | | Consent of each partner to become a partner of |
| Corporate Affairs. The reservation will be valid initially | | | | Liability Partnership |
| for three years and is renewable thereafter. | | | | Form 3: LLP agreement – this can |
| Branch office of Foreign LLP | | | | be filed with in 30 days from the date of registration |
| A LLP registered outside India can establish an office | | | | Above said documents are required to be filed after |
| in India and has to comply wit the provisions of LLP | | | | signing digitally. After verification, registrar will register all |
| Act 2008. | | | | documents and issue Certificate of Incorporation. |