Registering a Limited Liability Partnership (LLP) involves several steps. Here's a step-by-step guide to registering an LLP:
1. Choose a Name for Your LLP: Select a unique name for your LLP that complies with the LLP Act, 2008 and rules made thereunder. The name should not be identical or similar to any existing company or LLP name.
2. Obtain Designated Partner Identification Number (DPIN): All designated partners of the LLP must obtain a DPIN by filing Form DIR-3 with the Ministry of Corporate Affairs (MCA).
3. Digital Signature Certificate (DSC): Obtain Digital Signature Certificates for all designated partners of the LLP. DSC is required for signing the incorporation documents electronically.
4. Prepare Incorporation Documents: Prepare the incorporation documents, including the LLP Agreement and Form FiLLiP (Form for incorporation of LLP), as per the prescribed format.
5. File Form FiLLiP: File Form FiLLiP online on the MCA portal along with the required documents and fees. The form should be digitally signed by a partner who is authorized to do so.
6. Approval of Incorporation: Once the application is filed, the Registrar of Companies (RoC) will review the documents and, if satisfied, will approve the incorporation of the LLP.
7. LLP Agreement: Draft and execute the LLP Agreement, which governs the rights, duties, and obligations of partners and the LLP. The LLP Agreement must be filed within 30 days of incorporation.
8. Certificate of Incorporation: After approval, the RoC will issue a Certificate of Incorporation, confirming the formation of the LLP. This certificate serves as proof of existence of the LLP.
9. Obtain PAN and TAN: Apply for a Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) for the LLP from the respective authorities.
10. Compliance Requirements: Ensure compliance with ongoing regulatory requirements such as filing of annual returns, maintaining books of accounts, conducting audits, etc., as per the provisions of the LLP Act, 2008.
It's advisable to seek assistance from legal professionals or chartered accountants to ensure compliance with all legal and procedural requirements throughout the LLP registration process.