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Documents Checklist for LLP Compliance Application

Documents Checklist for LLP Compliance Application

Staying compliant with the legal requirements of a Limited Liability Partnership (LLP) in India is essential for smooth operations and avoiding penalties. Whether you're filing your annual returns or updating partner information, having the right documents ready makes the process faster and stress-free.

This checklist covers the mandatory and event-based compliances and the documents required for each filing.

📋 1. Annual Return (Form 11)

Due Date: 30th May every year

Documents Required:

  • LLP Identification Number (LLPIN)

  • Details of all partners (Designated and Ordinary)

  • Contribution details of each partner

  • Digital Signature Certificate (DSC) of a Designated Partner

  • Verification and consent from all partners (if applicable)

📋 2. Statement of Accounts and Solvency (Form 8)

Due Date: 30th October every year

Documents Required:

  • Financial Statements (Profit & Loss Account, Balance Sheet)

  • Statement of Solvency Declaration

  • DSC of a Designated Partner

  • Approval from partners on the finalized books

  • Auditor’s report (if audit is applicable)

  • Disclosure of contingent liabilities, if any

📋 3. Income Tax Return (ITR-5)

Due Date:

  • 31st July (without audit)

  • 31st October (if audit is required)

Documents Required:

  • PAN of the LLP

  • Financial statements

  • Tax computation sheet

  • Details of TDS and advance tax paid

  • Bank statements

  • Books of accounts

  • Auditor’s report (if applicable)

  • DSC of Designated Partner

📋 4. GST Return (if registered under GST)

Documents Required:

  • GSTIN certificate

  • Sales and purchase invoices

  • Input Tax Credit (ITC) records

  • GST return forms (GSTR-1, GSTR-3B, etc.)

  • Reconciliation reports

  • DSC or EVC for submission

📋 5. Event-Based Filings (Change in LLP Structure)

A. Change in Partners/Designated Partners (Form 4)

Documents Required:

  • Resolution of existing partners

  • Consent letter of the incoming/outgoing partner

  • Updated LLP Agreement (if applicable)

  • Identity and address proof of the new partner

  • DSC of the existing Designated Partner

B. Change in Registered Office Address (Form 15)

Documents Required:

  • Copy of address proof (utility bill, rent agreement, or ownership proof)

  • NOC from property owner (if rented)

  • Resolution for change of address

  • Updated LLP agreement (if applicable)

  • DSC of a Designated Partner

C. Change in LLP Agreement (Form 3)

Documents Required:

  • Revised LLP agreement

  • Resolution approving changes

  • DSC of a Designated Partner

D. Closure of LLP (Form 24)

Documents Required:

  • Affidavit and indemnity by partners

  • Statement of accounts (not older than 30 days)

  • IT return acknowledgment showing NIL assets/liabilities

  • Consent of all partners

  • Resolution for closure

  • DSC of a Designated Partner

💼 Other Important Documents to Keep Ready Year-Round

  • PAN, TAN, and GST registration documents

  • Certificate of Incorporation of LLP

  • Original LLP Agreement

  • ROC login credentials

  • Valid and updated DSCs of Designated Partners

  • Bank account statements and cancelled cheques

  • Records of meetings/resolutions (if any)

✅ Pro Tip:

Always ensure that all DSCs are valid, financial records are properly maintained, and all documents are digitally stored and backed up before deadlines.

✍️ Conclusion

Having the right documents ready in advance is key to hassle-free LLP compliance. Whether you're filing Form 8 or handling a partner change, following this checklist can help you avoid last-minute delays, penalties, and errors.

 

If you’re unsure about any step or document, consult a compliance expert to guide you through the process smoothly.