Generally assessee’s are concerned about the fees structure before incorporating or making any changes in any entity. Payment of requisite amount of fees is a necessity for every assessee. Similarly fees have been prescribed in the LLP Act & Rules for its incorporation or any other changes if any made by the partners of Limited Liability Partnerships (LLPs).
Tax Mantra has come up with a brief idea about the different fees to be paid by the partners for different activities being conducted in a Limited Liability Partnership. The fees structure of LLPs is summarized as below:-
- For registration of LLP including conversion of a firm or a Private Company or an Unlisted Public Company into Limited Liability Partnership:
CONTRIBUTION AMOUNT (in Rs.)
Less than Rs. 1 lakh 500/-
More than Rs. 1 lakh but less than Rs. 5 lakhs 2000/-
More than Rs. 5 lakhs but less than Rs. 10lakhs 4000/-
More than Rs. 10 lakhs 5000/-
2. Fee for any application other than application for conversion of a firm or a private company or an unlisted public company into LLP are :
- Application for reservation of name u/s 16 200/-
- Application for direction to change the name u/s 18 10000/-
- Application for reservation of name under Rule 18(3) 10000/-
- Application for renewal of name under rule 18(3) 5000/-
- Application for obtaining DPIN under rule 10(5) 100/-
3. Fee for inspection of documents or for obtaining certified copy thereof are :
- For inspection of documents of an LLP under section 36 – Rs. 50
- For Copy or extract of any document under section 36 to be certified by Registrar - Rs. 5 per page
4. Fee for filing any form or a Statement of Account and Solvency or a notice or a document by foreign LLP :
- For filing a document under rule 34(1) – Rs. 5000
- Any other form or Statement of Account and Solvency or notice or document – Rs. 1000
5. For filing, registering or recording any document, form, statement, notice, Statement of Accounts and Solvency, annual return and an application along with the Statement for conversion of a firm or a private company or an unlisted public company into LLP by this Act or by these rules required or authorized to be filed, registered or recorded are :
CONTRIBUTION AMOUNT (in Rs.)
Less than Rs. 1 lakh 50/-
More than Rs. 1 lakh but less than Rs. 5 lakhs 100/-
More than Rs. 5 lakhs but less than Rs. 10lakhs 150/-
More than Rs. 10 lakhs 200/-
