LLP Registration in Kolkata (2026): Partners, Documents, FiLLiP, LLP Agreement and Annual Filings
An LLP registered with a Kolkata address is incorporated by the Registrar of Companies, Kolkata through the MCA portal. You need at least two designated partners, one of whom must be resident in India, digital signatures, a name approval, and the FiLLiP incorporation form. The LLP agreement must then be filed in Form 3 within 30 days of incorporation. An LLP gives limited liability with lighter compliance than a company, which suits professional firms, consultants, traders and family businesses in Kolkata. Its two annual MCA forms are Form 11 by 30 May and Form 8 by 30 October.
LLP at a glance
| Point | Rule |
|---|---|
| Law | Limited Liability Partnership Act, 2008 |
| Partners | Minimum 2; no maximum |
| Designated partners | At least 2, of whom one is resident in India (stayed at least 120 days in the previous year) |
| Capital | No minimum |
| Registrar | Registrar of Companies, Kolkata, for West Bengal addresses |
| Income tax | 30% plus surcharge and cess; no dividend tax on partners’ profit share |
Documents
- PAN and Aadhaar (or passport for foreign partners) of each partner.
- Address proof of each partner: bank statement or utility bill not older than two months.
- Photographs.
- Registered office proof: electricity bill (CESC or WBSEDCL) not older than two months, plus a rent agreement and the owner’s NOC if rented.
- Details of contribution and profit-sharing.
Our virtual office address service can help if you do not yet have a Kolkata office.
Step-by-step process
- DSC: class 3 digital signatures for the designated partners.
- Name: reserve the name through RUN-LLP, or apply for it within FiLLiP. Avoid names close to an existing company, LLP or trademark.
- FiLLiP: the incorporation form with partner details, registered office, contribution and DIN allotment for up to two new designated partners.
- Certificate: the Registrar issues the certificate of incorporation with the LLPIN, along with PAN and TAN.
- LLP agreement: sign it on stamp paper as per the West Bengal stamp schedule and file Form 3 within 30 days. Late filing attracts an additional fee for each day. See stamp duty on LLP agreements.
After incorporation
- Open a current account and start books from day one.
- Take GST, KMC trade licence and profession tax enrolment.
- Get Udyam registration.
Annual compliance
| Filing | Due date |
|---|---|
| Form 11 (annual return) | 30 May |
| Form 8 (statement of accounts and solvency) | 30 October |
| Income tax return | 31 July, or 31 October if a tax audit applies |
| DIR-3 KYC for each designated partner | As notified each year |
Penalties for late Form 8 and Form 11 run per day without a cap that helps much, so do not skip a year even if the LLP is dormant. See LLP annual filing.
FAQs
How many partners are needed to register an LLP in Kolkata?
At least two, both of whom can be designated partners, with at least one resident in India.
Is there minimum capital for an LLP?
No.
When must the LLP agreement be filed?
In Form 3 within 30 days of incorporation.
Which RoC handles LLPs in Kolkata?
The Registrar of Companies, Kolkata. See our guide to RoC Kolkata-I and Kolkata-II.
TAXAJ registers LLPs in Kolkata and handles their agreements, annual filings, GST and income tax. See our LLP registration service or talk to our Kolkata team.
Last updated 11 November 2026. Sources: Limited Liability Partnership Act, 2008, sections 7, 23, 34 and 35 (as amended in 2021); LLP Rules, 2009; MCA guidance on FiLLiP and RUN-LLP. General information only.
