Introduction
A Limited Liability Partnership (LLP) is one of the most popular business structures in India — combining the flexibility of a partnership with the legal protection of limited liability. Registering an LLP is done entirely online through the Ministry of Corporate Affairs (MCA) portal, and the process — while straightforward in principle — has several steps that must be completed in the right sequence.
This guide walks through every step of LLP registration, the documents you will need, what to watch out for, and how long it typically takes.
Step 1: Obtain DIN for Designated Partners
Every Designated Partner of an LLP must have a Director Identification Number (DIN) issued by the MCA. If your proposed partners already have a DIN (from being a director in another company), they can use the same DIN. If not, a DIN application must be filed first.
Documents required for DIN:
- PAN card (self-attested)
- Aadhaar card or passport (address proof)
- Passport-size photograph
- Digital Signature Certificate (DSC) — Class 3
Turnaround: 1–2 working days (if documents are in order)
Step 2: Obtain Digital Signature Certificate (DSC)
All MCA filings must be digitally signed. Each Designated Partner needs a Class 3 DSC, which can be obtained from any MCA-approved certifying authority (eMudhra, Sify, NSDL, etc.).
Documents required for DSC:
- PAN card
- Aadhaar card
- Passport-size photograph
- Mobile number linked to Aadhaar (for OTP verification)
Turnaround: 1–3 working days
Important: The DSC is person-specific and is stored on a USB token. The Designated Partner must physically sign all e-forms using this token.
Step 3: Reserve the LLP Name — Fillip or Run
Before filing the incorporation form, you must reserve the LLP name. There are two routes:
Option A — FiLLiP (Form for Incorporation of LLP):
The incorporation form itself allows you to propose a name as part of the filing. If the name is approved, the LLP is incorporated in one step. If rejected, you must refile.
Option B — RUN-LLP (Reserve Unique Name — LLP):
File separately to reserve the name before incorporation. Costs ₹200. If approved, the name is reserved for 90 days.
Name approval rules:
- The name must end with "LLP" or "Limited Liability Partnership"
- It must be unique — no identical or deceptively similar name can exist on MCA
- It must not use restricted words (e.g., National, Government, India) without specific approval
- Check the MCA name search tool and the trademark registry before proposing
Tip: Prepare 2–3 name options in order of preference. Name rejections are common — having alternatives ready saves days.
Step 4: File Fillip (Form for Incorporation of LLP)
FiLLiP is the main incorporation form. It captures:
- Proposed LLP name
- Registered office address (in India)
- Details of all Designated Partners (name, DIN, PAN, address)
- LLP Agreement — whether the standard agreement is adopted or a custom one is being submitted
Documents to be attached to FiLLiP:
- Subscriber sheet (signed by all Designated Partners)
- Proof of registered office address:
- Ownership document (if owned) or rent/lease agreement (if rented)
- No Objection Certificate (NOC) from the owner if the premises is rented
- Utility bill (electricity/telephone) not older than 2 months
- Identity and address proof of all Designated Partners (PAN, Aadhaar/Passport)
- Passport-size photographs
Government filing fee: Based on the proposed contribution amount of the LLP (₹500 to ₹5,000 depending on contribution slab)
Turnaround: The MCA typically processes FiLLiP within 5–7 working days if all documents are in order. Once approved, a Certificate of Incorporation is issued.
Step 5: Execute and File the LLP Agreement (Form 3)
The LLP Agreement governs the relationship between partners — how profits are shared, the rights and duties of each partner, capital contributions, and how the LLP will be managed.
Form 3 must be filed within 30 days of the Certificate of Incorporation being issued.
Key provisions in the LLP Agreement:
- Names and contributions of all partners (Designated and otherwise)
- Profit and loss sharing ratio
- Rights of partners to participate in management
- Remuneration of Designated Partners (if any)
- Procedure for admission and resignation of partners
- Dispute resolution mechanism
Important: If Form 3 is not filed within 30 days, the LLP is deemed to have adopted the default provisions under Schedule I of the LLP Act — which may not reflect what the partners intended. Always file a custom LLP Agreement.
Government filing fee for Form 3: ₹50 (for LLPs with contribution up to ₹1 lakh) to ₹5,000
Step 6: Apply for PAN and TAN
After incorporation, apply for:
- PAN (Permanent Account Number): Required for the LLP to file income tax returns, open a bank account, and enter into contracts. Applied via NSDL or UTIISL.
- TAN (Tax Deduction Account Number): Required if the LLP will deduct TDS on any payments (salaries, rent, professional fees, etc.)
Turnaround: 7–10 working days
Step 7: Open a Bank Account
With the Certificate of Incorporation, PAN, and LLP Agreement in hand, the LLP can open a current account with any bank. Banks typically require:
- Certificate of Incorporation
- LLP Agreement (stamped)
- PAN card of the LLP
- KYC documents of all Designated Partners
- Board resolution / partner authorisation for the account signatory
Step 8: Register for GST (If Applicable)
If the LLP's turnover is expected to exceed ₹20 lakh (₹10 lakh for special category states), or if it engages in inter-state supply of goods or services, it must register for GST.
GST registration can be applied for on the GST portal (gstin.gov.in) after the LLP has its PAN.
Complete Document Checklist
| Document | Who Provides |
|---|---|
| PAN card of each Designated Partner | Partners |
| Aadhaar / Passport of each Designated Partner | Partners |
| Passport-size photographs of each Designated Partner | Partners |
| Class 3 DSC (USB token) for each Designated Partner | Obtained from certifying authority |
| Proof of registered office (utility bill + rent deed or ownership) | Partners |
| NOC from owner (if rented premises) | Landlord |
| LLP Agreement (drafted by CA/lawyer) | CA/Lawyer |
Timeline Summary
| Step | Duration |
|---|---|
| DSC + DIN | 2–3 working days |
| Name reservation (RUN-LLP) | 1–3 working days |
| FiLLiP processing | 5–7 working days |
| Certificate of Incorporation | On FiLLiP approval |
| Form 3 (LLP Agreement) | Within 30 days of CoI |
| PAN + TAN | 7–10 working days |
| Bank account | 3–5 working days |
| Total (typical) | 3–5 weeks |
Common Mistakes to Avoid
Mistake 1: Using the wrong address as registered office.
The registered office must be a physical address where official correspondence can be received. Using a virtual office or a non-existent address causes problems with bank account opening and GST registration.
Mistake 2: Delaying Form 3 filing.
Many incorporations are completed but Form 3 is not filed in time. The 30-day window from Certificate of Incorporation is firm. A default LLP Agreement under Schedule I may not reflect the partners' actual arrangements.
Mistake 3: Proposing a name without checking trademark registry.
An MCA-approved name does not mean it is free from trademark challenge. If another business holds a trademark on the same name, you may face infringement claims even after registration.
Mistake 4: Not notarising or stamping the LLP Agreement correctly.
The LLP Agreement must be stamped as per state stamp duty laws. An unstamped agreement is not admissible in court and creates problems during bank account opening.
Mistake 5: Skipping professional help to save money.
DIY LLP registration is possible. But errors in the LLP Agreement — particularly around profit sharing, partner exit, and capital contributions — are difficult and expensive to fix after execution.
Key Takeaways
- LLP registration is fully online via the MCA portal
- You need DSC + DIN before you can file any incorporation form
- Reserve the name first (or propose it in FiLLiP) — name rejections are common
- File Form 3 within 30 days of CoI — don't leave it to the default Schedule I
- Get PAN, TAN, and GST registration done immediately after incorporation
- Total timeline is typically 3–5 weeks from start to operational account
- Professional help is strongly recommended for drafting the LLP Agreement
When to Seek Professional Help
LLP registration is straightforward in form but consequential in substance. A professionally drafted LLP Agreement that correctly reflects the partners' intentions — on profit sharing, partner exit, remuneration, and decision-making — is far more valuable than saving on professional fees. Disputes between partners that arise from poorly drafted agreements are among the most disruptive (and expensive) business problems to resolve.
The information in this article is intended for general educational purposes only and does not constitute legal or financial advice. Tax laws change frequently — please consult a qualified Chartered Accountant or Advocate before acting on any information in this article. Pixelex Consultants LLP, New Delhi.
