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📜 LLP Agreement — MCA Compliance Guide

Stamp Duty on LLP Agreement
State-Wise Rates, Calculator
& Complete Guide 2025-26

Calculate stamp duty payable on your LLP Agreement (LLP Deed) before filing Form 3 with MCA. Rates vary by state and capital contribution. File within 30 days of incorporation to avoid ₹100/day penalty.

All 28 States Covered
Free Calculator
Updated 2025-26
E-Stamp Available
CA + CS Assisted
What is Stamp Duty on LLP Agreement?

LLP Agreement Stamp Duty in India — Complete Guide for 2025-26

The LLP Agreement (also called the LLP Deed) is the most fundamental legal document of a Limited Liability Partnership (LLP) — it defines the rights, duties, profit-sharing ratio, capital contribution, and governance structure of all designated partners. Under the Limited Liability Partnership Act, 2008, this agreement must be filed with MCA in LLP Form 3 within 30 days of incorporation. Failure to file on time attracts a penalty of ₹100 per day, with no maximum cap.

Before filing, the LLP Agreement must be executed on non-judicial stamp paper or through e-Stamping with the correct stamp duty paid as per the state where the LLP's registered office is located. Stamp duty on the LLP Agreement is governed by the Indian Stamp Act, 1899 and respective State Stamp Acts. The amount varies widely by state — Karnataka charges just ₹500 flat, while Delhi charges 1% of capital contribution capped at ₹5,000, and Andhra Pradesh/Telangana charge up to ₹10,000. In most states, the duty is calculated as a percentage of the total capital contribution by all partners, making the choice of LLP state and capital amount financially significant.

TAXAJ's CA and CS team handles complete LLP registration including correct stamp duty computation, LLP Agreement drafting, e-Stamp procurement, notarisation, and MCA Form 3 filing. Use the free calculator below to estimate your stamp duty, or register your LLP with TAXAJ today.

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30-Day Filing Deadline: The LLP Agreement must be filed with MCA in Form 3 within 30 days of the Certificate of Incorporation date. Late filing attracts ₹100 per day penalty with no maximum limit. Underpayment of stamp duty also makes the LLP Deed legally invalid and inadmissible as evidence in court. TAXAJ ensures correct stamp duty and timely filing — avoiding penalties for 5,000+ LLP clients.

Free Tool

LLP Agreement Stamp Duty Calculator — State-Wise 2025-26

Select your state and total capital contribution to estimate stamp duty payable on the LLP Agreement before filing Form 3 with MCA.

📊 LLP Stamp Duty Estimator
Based on prevailing State Stamp Acts 2025-26. Verify exact amounts before executing agreement.
Stamp Duty Estimate
Stamp Duty
Payment Mode
Form 3 Deadline
30 days from COI

⚠️ Indicative estimate only. Verify with current State Stamp Act before executing agreement. TAXAJ computes exact amounts as part of LLP registration service.

Want TAXAJ to handle stamp duty calculation, LLP Deed drafting, and Form 3 filing?

State-Wise Rates

Stamp Duty on LLP Agreement — All Major States 2025-26

Complete state-wise stamp duty for LLP Agreement based on capital contribution. Rates as per respective State Stamp Acts and Finance Act amendments.

StateStamp Duty RateFor ₹1L CapitalFor ₹10L CapitalFor ₹1Cr CapitalMax CapCost Level
KarnatakaFlat ₹500₹500₹500₹500None (flat)Very Low Best
Delhi (NCT)1% of capital₹1,000₹5,000₹5,000₹5,000 maxModerate
Maharashtra1% (min ₹500)₹1,000₹10,000₹15,000₹15,000 maxModerate–High
Gujarat0.5% of capital₹500₹5,000₹5,000₹5,000 maxLow
Tamil Nadu1% (min ₹100)₹1,000₹10,000₹10,000VariesModerate–High
Telangana / AP0.5% – 2%₹500₹5,000₹10,000₹10,000Moderate
Uttar PradeshSlab-based₹1,000₹3,000₹5,000~₹5,000Moderate
RajasthanSlab-based₹500₹2,000₹5,000Moderate
West BengalSlab-based₹500₹2,500₹5,000Moderate
HaryanaSlab-based₹1,000₹3,000₹5,000Moderate
Kerala% of capital₹1,000₹5,000₹10,000High
Punjab% of capital₹1,000₹5,000₹10,000High
Madhya Pradesh% of capital₹1,000₹5,000₹10,000High
Chandigarh (UT)Flat / e-stamp₹500₹1,000₹2,000Low
GoaLow slab₹200₹1,000₹2,500Very Low
BiharSlab-based₹500₹2,000₹5,000Moderate

💡 Pro Tip: Karnataka (flat ₹500) and Goa offer the lowest LLP stamp duty regardless of capital. Delhi is moderate with ₹5,000 cap. Maharashtra and Tamil Nadu can be expensive for high-capital LLPs. TAXAJ advises on optimal state selection based on your business needs and stamp duty cost.

Key Concepts

LLP Agreement — What You Must Know Before Filing

Understanding the LLP Agreement, stamp duty rules, and Form 3 filing requirements prevents costly mistakes during LLP incorporation.

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What is an LLP Agreement?

The LLP Agreement (LLP Deed) defines partner rights, duties, profit-sharing, contribution, meetings, and governance. It is a mandatory document under LLP Act 2008. Without it, default LLP rules under Schedule I apply — which may not suit all partnerships.

Form 3 — 30-Day Filing Rule

LLP Form 3 (LLP Agreement filing) must be submitted to MCA within 30 days of the Certificate of Incorporation date. Late filing attracts ₹100/day with no cap — an LLP missing 1 year pays ₹36,500 in penalty alone. TAXAJ ensures timely filing.

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Stamp Paper vs E-Stamping

LLP Agreement can be executed on physical non-judicial stamp paper or via e-Stamping through SHCIL. Delhi, Karnataka, Gujarat, and Chandigarh have made e-stamping mandatory. Maharashtra uses GRAS / e-SBTR. TAXAJ arranges e-stamp papers virtually for clients across India.

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Capital Contribution & Stamp Duty

In most states, stamp duty scales with total capital contribution by all partners. Starting with minimal capital reduces stamp duty — you can increase it later via supplementary agreement. TAXAJ advises optimal capital structure during LLP registration.

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Amendment to LLP Agreement

Any change to the LLP Agreement — adding partners, changing capital, profit ratio, or objects — requires a Supplementary LLP Agreement with fresh stamp duty. The amendment must also be filed with MCA in Form 3 within 30 days. TAXAJ handles amendments end-to-end.

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Legal Validity of Stamp Duty

An LLP Agreement executed on insufficient stamp paper is legally invalid — it cannot be used as primary evidence in court, may be impounded, and penalties can exceed the original stamp duty shortfall. TAXAJ's team verifies correct stamp duty before execution to prevent this.

Step-by-Step Process

How to Pay Stamp Duty & File LLP Agreement with MCA

Complete process from LLP incorporation to LLP Agreement stamp duty payment and Form 3 filing.

1

Incorporate the LLP

Register the LLP through FiLLiP form on MCA portal. Receive Certificate of Incorporation with LLPIN. The 30-day clock for Form 3 starts from this date.

2

Draft the LLP Agreement

Draft the LLP Deed covering capital contribution, profit-sharing, partner rights, management, meetings, dispute resolution, and dissolution. TAXAJ provides legally vetted LLP Agreement templates.

3

Calculate Stamp Duty

Use the calculator above or consult TAXAJ to determine the exact stamp duty payable as per the State Stamp Act of your LLP's registered state and total capital contribution.

4

Procure Stamp Paper / E-Stamp

Purchase non-judicial stamp paper of the required value or obtain an e-Stamp certificate via SHCIL / state portal. TAXAJ arranges e-stamp papers virtually for clients across India and abroad.

5

Execute & Notarise Agreement

All designated partners sign the LLP Agreement on stamp paper. Get it notarised by a Notary Public. TAXAJ offers virtual notarisation — partners can sign and notarise from anywhere in India or abroad.

6

File Form 3 with MCA

Upload the executed LLP Agreement on MCA portal via LLP Form 3 within 30 days of COI date. TAXAJ files Form 3 as part of the LLP registration package — no penalty risk.

Frequently Asked Questions

Stamp Duty on LLP Agreement — All FAQs Answered

Stamp duty on an LLP Agreement is a government levy payable under the Indian Stamp Act, 1899 and the respective State Stamp Acts when executing the LLP Deed. The LLP Agreement must be printed on non-judicial stamp paper or e-Stamp of the correct value. Rates vary by state and capital contribution — from ₹500 flat in Karnataka to 1% of capital capped at ₹15,000 in Maharashtra. An underpaid LLP Agreement becomes legally invalid and inadmissible as evidence.
In Delhi, stamp duty on the LLP Agreement is charged at 1% of the total capital contribution, subject to a maximum cap of ₹5,000. For example, an LLP with ₹5 lakh capital pays ₹5,000; an LLP with ₹1 crore capital still pays only ₹5,000 due to the cap. Delhi uses e-stamping via SHCIL which is mandatory for high-value stamp duties. TAXAJ arranges Delhi e-stamps for clients across India.
In Maharashtra, LLP Agreement stamp duty is approximately 1% of total capital contribution, with a minimum of ₹500 and a maximum cap of ₹15,000. Maharashtra uses the GRAS (Government Receipt Accounting System) and e-SBTR system for e-stamp duty payment. For a Maharashtra LLP with ₹10 lakh capital, stamp duty would be approximately ₹10,000. TAXAJ assists with Maharashtra GRAS payments and LLP registration in Mumbai, Pune, and all Maharashtra cities.
Karnataka has the lowest stamp duty on LLP Agreement — a flat rate of ₹500 regardless of capital contribution. Whether the LLP has ₹1 lakh or ₹10 crore capital, the stamp duty remains ₹500. Goa and Chandigarh also offer low rates. For cost-conscious LLP founders, registering the LLP in Karnataka or Goa significantly reduces incorporation costs. TAXAJ registers LLPs in all states — our team advises the best state based on your business needs.
The LLP Agreement must be filed with MCA in LLP Form 3 within 30 days of the date of incorporation (Certificate of Incorporation date). This is a statutory requirement under the LLP Act, 2008. If not filed within 30 days, a penalty of ₹100 per day applies with no maximum cap. An LLP that delays filing by 6 months would owe ₹18,000 in penalties, and ₹36,500 for a full year. TAXAJ's LLP registration package includes timely Form 3 filing as standard.
Yes. E-stamping is now available in most states and is mandatory in Delhi, Karnataka, Gujarat, and Chandigarh via SHCIL (Stock Holding Corporation of India Limited). Maharashtra uses its own GRAS portal. E-stamping is faster, tamper-proof, and does not require a visit to a stamp vendor. TAXAJ procures e-stamp papers online and arranges virtual notarisation for LLP Agreement execution — partners can complete the entire process from anywhere in India or abroad.
Yes. Any amendment to the LLP Agreement — including addition or removal of partners, change in capital contribution, change in profit-sharing ratio, change in LLP name or objects — requires a fresh Supplementary LLP Agreement with stamp duty payable as per the applicable state rates. The amendment must also be filed with MCA in Form 3 within 30 days. TAXAJ handles LLP amendment agreements and Form 3 filings across India.
If stamp duty on the LLP Agreement is underpaid, the document becomes legally invalid — it cannot be used as evidence in court, cannot be enforced against other parties, and may be impounded by authorities. Courts may also impose a penalty of up to 10 times the deficient stamp duty amount. If the deficiency is discovered during audit or litigation, the consequences can far exceed the original shortfall. TAXAJ's CA team verifies correct stamp duty before executing any LLP Agreement to prevent this entirely.
Related Services at TAXAJ

LLP Registration & Post-Incorporation Services

TAXAJ handles complete LLP lifecycle — registration, stamp duty, Form 3 filing, annual compliance, and amendments across India.

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TAXAJ registers LLPs and handles LLP Agreement stamp duty across India — Delhi · Bangalore · Mumbai · Goa · Bihar · Chennai · Hyderabad · Pune · All States