LLP Fee & Late Filing Calculator

No. The additional filing fee payable at the MCA portal checkout was transitioned to a slab-multiplier system under Section 69. However, the substantive Limited Liability Partnership Act, 2008 maintains separate statutory adjudication penalties: Section 34(5) for Statement of Account defaults and Section 35(2) for Annual Return defaults prescribe ₹100 per day during continuance of default (capped at ₹1,00,000 for the LLP entity and ₹50,000 for each Designated Partner). These penalties require formal ROC adjudication under Section 76A and are not collected at portal checkout.

Section 76A of the LLP Act contains a statutory proviso for specified defaults under Section 34(3) (Statement of Account & Solvency) or Section 35(1) (Annual Return). Under this proviso, no penalty shall be imposed by the adjudicating officer where the default is rectified before or within 30 days of the notice issued by the adjudicating officer, subject to statutory conditions.

Under Section 2(ta) of the Limited Liability Partnership Act, 2008, a Small LLP is defined as an LLP whose total contribution does not exceed ₹25 Lakhs (or such higher amount as may be prescribed) AND whose turnover for the immediately preceding financial year (from its latest Statement of Account & Solvency) does not exceed ₹40 Lakhs. Qualifying as a Small LLP grants significant concessions on late filing multipliers.

Under Annexure-A Items 4 & 5 of the LLP Rules, 2009, filing Form 8 for the creation, modification, or satisfaction of a charge attracts a flat statutory document fee of ₹1,000 per document (unlike the annual Statement of Account & Solvency, which uses contribution slabs). Filings beyond the 30-day statutory window attract additional fees under Table B Item 1 (capped at 25× for Small LLPs and 50× for Other LLPs).

Form 3 has its own discrete base fee schedule under Annexure-A Item 3 (ranging from ₹500 for contribution ≤ ₹1 Lakh to ₹25,000 for contribution > ₹1 Crore). For subsequent agreement changes with a contribution increase, an incremental registration fee differential is payable based on the difference between the new and old contribution slabs.

Under Rule 37 and Annexure-A Item 5 of the LLP Rules, 2009, Form 24 carries a flat application fee of ₹500 for Small LLPs and ₹1,000 for Other LLPs. Additional delay fees are N/A. However, substantive prerequisites must be met: at least 1 year of commercial cessation, zero active assets/liabilities/charges, closed bank accounts, completed annual filings up to the year of cessation, and a CA-certified Statement of Account prepared within 30 days of application.

Form 11 (Annual Return) must be filed within 60 days of financial year closure (30 May for FY ending 31 March). Form 8 (Statement of Account & Solvency) must be filed within 30 days from the expiry of 6 months of financial year closure (30 October for FY ending 31 March).

Under Annexure-A Item 1 of the LLP Rules, 2009, MCA registration fees for Form FiLLiP are based on proposed contribution: ≤ ₹1L = ₹500; ₹1L–₹5L = ₹2,000; ₹5L–₹10L = ₹4,000; ₹10L–₹25L = ₹5,000; ₹25L–₹1Cr = ₹10,000; > ₹1Cr = ₹25,000. In addition, mandatory PAN (₹78) and TAN (₹77) electronic processing fees total ₹155. DPIN / DIN for up to 2 designated partners is included at no extra charge. If name reservation is done beforehand via RUN-LLP, an additional ₹200 fee applies.

For Small LLPs (contribution ≤ ₹25L and turnover ≤ ₹40L), the LLP (Second Amendment) Rules, 2022 provide huge concessions: up to 15 days delay = 1× normal fee; 16–30 days = 2×; 31–60 days = 4×; 61–90 days = 6×; 91–180 days = 10×; and 181–360 days = 15×. Beyond 360 days, late fees accumulate at only ₹10 per day (compared to ₹20 per day for non-small LLPs).

Under Section 23(2) of the LLP Act, 2008 read with Rule 21(1), Form 3 must be filed strictly within 30 calendar days of the LLP incorporation date (Certificate of Incorporation date). Base filing fees range from ₹500 (contribution ≤ ₹1L) to ₹5,000 (contribution ₹10L–₹25L). If delayed past 30 days, Table B Item 1 additional fees apply, escalating from 2× to a maximum cap of 25× for Small LLPs and 50× for Other LLPs.

Under Annexure-A Item 5 of the LLP Rules, 2009, the government filing fee for Form 24 (Striking off the Name of LLP under Section 75) is a flat ₹500 for Small LLPs and ₹1,000 for Other LLPs. No late filing fee or daily multiplier applies to Form 24. However, the LLP must have ceased commercial operations for at least 1 year, have zero active bank accounts or creditors, and must have filed Form 8 and Form 11 up to the financial year of cessation.