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:-

1. 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/-