LLP Form 3 is the MCA form that files your LLP agreement with the Registrar, and it is due within 30 days of incorporation and again within 30 days of any change to the agreement. The MCA fee is ₹50 to ₹600 depending on total contribution, a late filing adds a multiple of that fee under the 2022 rules, and Karnataka stamp duty on the agreement is paid separately through Karnataka e-stamping before anyone signs. Professional fee from ₹2,499, excluding GST.
| Item | Position for Bangalore |
|---|---|
| Form | Form 3 |
| Registrar | ROC Bangalore (Karnataka) |
| Governing provision | Section 23, LLP Act, 2008 read with Rule 21, LLP Rules, 2009 |
| MCA filing fee | ₹50 to ₹600, by total contribution |
| Deadline | Within 30 days of incorporation, and within 30 days of any change to the agreement |
| Late filing | Additional fee from 1 times the normal fee (up to 15 days) to 25 times (small LLP) or 50 times (other LLPs) beyond 360 days |
| Stamp duty basis | Total capital contribution by the partners |
| Stamp duty state | Karnataka - LLP entry in the Karnataka Stamp Act, 1957 - steps up with capital |
| Payment route | Karnataka e-stamping, procured before the agreement is signed |
| Signed and certified by | A designated partner's DSC, with certification by a practising professional |
In short: Form 3 is how a Bangalore LLP tells ROC Bangalore what its partners have agreed. It is filed once within 30 days of incorporation and again within 30 days of every change to the LLP agreement, with the agreement stamped at the Karnataka rate before it is signed.
Form 3 is how an LLP files its executed LLP agreement with the Registrar of Companies. The agreement sets out the mutual rights and duties of the partners. It must be executed on correctly stamped paper before it is filed, and the stamp duty is governed by the State Stamp Act of the state where the LLP's registered office is located - not by where the partners live or where the business operates.
For a Bangalore LLP that means Karnataka rates apply. Karnataka has its own LLP entry in the Schedule to the Karnataka Stamp Act, 1957, rather than borrowing the partnership rate as many states do. Duty steps up with capital contribution above the base slab.
Stamp duty on the LLP agreement is not paid on the MCA portal. It is a state subject, paid under the relevant State Stamp Act through that state's own stamping route. The MCA fee for filing Form 3 is a separate and much smaller amount.
For Bangalore, the stamping route is: Karnataka e-stamping, procured before the agreement is signed.
Where a state has not prescribed a separate LLP rate, the agreement is in practice stamped under that state's partnership article.
The spread across states is wider on LLP agreements than on almost any other incorporation document, because some states charge a flat fee and others charge a percentage of capital contribution.
| State | Basis | Effect on a capital-heavy LLP |
|---|---|---|
| West Bengal | ₹150 once capital exceeds ₹50,000 (₹20 to ₹100 below that) | Negligible, does not scale with capital |
| Delhi | 1 per cent of capital, capped ₹5,000 | Capped, so predictable |
| Maharashtra | 1 per cent of capital, subject to cap | Scales with capital |
| Karnataka | LLP entry in the Karnataka Stamp Act, 1957 | Steps up above the base slab |
| Telangana | Indian Stamp Act, 1899 as applied in Telangana | Confirmed at execution |
Rates in this table are a guide to how states differ, not a quote. State governments revise slabs and caps from time to time, so we confirm the Karnataka figure against the Karnataka Stamp Act and the e-stamp computation before the agreement is executed.
The agreement records capital contribution, profit sharing, management rights and exit terms. Contribution drives the stamp duty, so it must be settled first.
Karnataka has its own LLP entry in the Schedule to the Karnataka Stamp Act, 1957, rather than borrowing the partnership rate as many states do. Duty steps up with capital contribution above the base slab.
Duty is paid through Karnataka e-stamping, procured before the agreement is signed. This is a Karnataka process and is entirely separate from the MCA portal.
All partners sign on the correctly stamped instrument. Signing before stamping creates a defect that is expensive to cure.
The executed agreement is attached to Form 3 and filed within 30 days of incorporation, signed with a designated partner's DSC and certified by a professional.
The agreement is recorded against the LLP's file. Any deficiency in stamping can surface here as a resubmission.
| Stage | Working days | Depends on |
|---|---|---|
| Drafting the agreement | 1 - 2 | Partner agreement on contribution and profit share |
| Stamp duty computation and procurement | 1 - 2 | Karnataka stamping route turnaround |
| Execution by all partners | 1 | Partner availability |
| Form 3 filing | 1 | DSC readiness |
| Total | 3 - 5 | Assumes the 30-day window has not lapsed |
| Total contribution of the LLP | MCA fee |
|---|---|
| Up to ₹1,00,000 | ₹50 |
| More than ₹1,00,000, up to ₹5,00,000 | ₹100 |
| More than ₹5,00,000, up to ₹10,00,000 | ₹150 |
| More than ₹10,00,000, up to ₹25,00,000 | ₹200 |
| More than ₹25,00,000, up to ₹1,00,00,000 | ₹400 |
| More than ₹1,00,00,000 | ₹600 |
The old flat penalty of ₹100 a day no longer applies to a late Form 3. Since the LLP (Amendment) Rules, 2022 took effect on 1 April 2022, a delayed form carries an additional fee that is a multiple of the normal fee, and the multiple is lower for a small LLP.
| Delay after the due date | Small LLP | Other LLPs |
|---|---|---|
| Up to 15 days | 1 times the normal fee | 1 times the normal fee |
| More than 15, up to 30 days | 2 times | 4 times |
| More than 30, up to 60 days | 4 times | 8 times |
| More than 60, up to 90 days | 6 times | 12 times |
| More than 90, up to 180 days | 10 times | 20 times |
| More than 180, up to 360 days | 15 times | 30 times |
| Beyond 360 days | 25 times | 50 times |
The additional fee is payable on top of the normal fee. Source: LLP (Amendment) Rules, 2022, G.S.R. 109(E) dated 11 February 2022, amending Annexure A to the LLP Rules, 2009. Whether an LLP is small is decided by the contribution and turnover limits in Section 2(1)(ta) of the LLP Act, 2008, which we check from its latest accounts.
| Bangalore LLP, ₹2,00,000 contribution | Small LLP | Other LLP |
|---|---|---|
| Normal fee (₹1 lakh to ₹5 lakh slab) | ₹100 | ₹100 |
| Filed 10 days after the due date: total | ₹200 | ₹200 |
| Filed 45 days after the due date: total | ₹500 | ₹900 |
| Filed 120 days after the due date: total | ₹1,100 | ₹2,100 |
Illustrative arithmetic only. The MCA portal computes the exact fee when the form is filed.
| Head | Payable to | Basis |
|---|---|---|
| Karnataka stamp duty on the LLP agreement | Karnataka government | Capital contribution, per the Karnataka Stamp Act, 1957 |
| Form 3 MCA fee | Ministry of Corporate Affairs | Contribution slab above |
| Additional fee if late | Ministry of Corporate Affairs | Multiple of the normal fee, by days of delay |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From ₹2,499 | LLP agreement drafting, Karnataka stamp duty computation, Form 3 filing |
| Growth | On quote | Essential plus e-stamp procurement and notarisation coordination |
| Complete | On quote | Growth plus first-year LLP compliance including Form 8 and Form 11 |
All plans exclude GST. Government fees and state stamp duty are paid at actuals and shown separately on your invoice.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Partner and designated partner changes are filed separately in Form 4, and an increase in contribution that moves the LLP into a higher fee slab is reported through Form 3. Our LLP partner change service and LLP annual compliance cover both, and the LLP annual compliance guide sets out the yearly calendar.
| Default | Consequence |
|---|---|
| Form 3 not filed within 30 days | Additional fee of 1 to 50 times the normal fee, depending on the delay and on whether the LLP is small. The multiple jumps at 15, 30, 60, 90, 180 and 360 days, so a few days can double the cost |
| Agreement understamped | The instrument is inadmissible in evidence, and the deficiency can attract a penalty of up to ten times the shortfall |
| Agreement executed before stamping | Curing the defect requires adjudication and can delay the filing well past the 30-day window |
| Form 11 or Form 8 missed | The same multiples apply, and beyond 360 days these two forms also attract ₹10 a day (small LLP) or ₹20 a day (other LLPs) on top |
| Form 3 | Form 11 | Form 8 | |
|---|---|---|---|
| Purpose | LLP agreement | Annual return | Accounts and solvency |
| Due | 30 days of incorporation | 30 May | 30 October |
| Stamp duty | Yes - Karnataka rate | No | No |
| Late filing | Additional fee multiples | Multiples, plus a daily fee beyond 360 days | Multiples, plus a daily fee beyond 360 days |
| MCA fee | ₹50 to ₹600 by contribution | By contribution | By contribution |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP, working with Bangalore LLPs from our Bengaluru office at 26, Krishnalaya Complex, 4th Cross, N.R. Road, Bengaluru 560002. The work that matters here is computing Karnataka stamp duty correctly and getting the agreement stamped before it is signed.
| Reference | Relevance |
|---|---|
| Section 23, LLP Act, 2008 | LLP agreement and its filing |
| Rule 21, LLP Rules, 2009 | Prescribes Form 3 and the 30-day window |
| LLP (Amendment) Rules, 2022, G.S.R. 109(E) | Additional fee for delayed filing, with lower multiples for small LLPs, from 1 April 2022 |
| Karnataka Stamp Act, 1957 | Stamp duty on the agreement |
| State partnership article | Applied in practice where a state has not prescribed a separate LLP rate |
| Section 23(4), LLP Act, 2008 | Where there is no agreement on a matter, the First Schedule to the Act applies |
Authority sources: Ministry of Corporate Affairs at mca.gov.in.
A Bangalore LLP with a large capital contribution had its agreement drafted and signed by all partners before anyone computed the stamp duty. Under Karnataka's LLP entry, duty steps up with capital, and the instrument was understamped. Curing it required adjudication, and by the time the corrected agreement was filed the 30-day window had passed and the additional fee had moved up two multiples.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: LLP Registration in Bangalore, Auditor Appointment in Bangalore.
National pages: LLP Registration, LLP Annual Compliance, and the step-by-step LLP registration guide.
The MCA fee depends on the LLP's total contribution: ₹50 up to ₹1 lakh, ₹100 up to ₹5 lakh, ₹150 up to ₹10 lakh, ₹200 up to ₹25 lakh, ₹400 up to ₹1 crore and ₹600 above that. Karnataka stamp duty on the agreement is extra. Our professional fee in Bangalore starts at ₹2,499 plus GST.
Since 1 April 2022 there is no flat ₹100 a day. The additional fee is a multiple of the normal fee: 1 times up to 15 days late, then 2, 4, 6, 10, 15 and 25 times for a small LLP, or 4, 8, 12, 20, 30 and 50 times for other LLPs, as the delay passes 15, 30, 60, 90, 180 and 360 days.
Karnataka has its own LLP entry in the Schedule to the Karnataka Stamp Act, 1957, rather than borrowing the partnership rate as many states do. Duty steps up with capital contribution above the base slab. Exact figures are confirmed against the Karnataka Stamp Act at the time of execution, because states revise slabs without central notification.
No. This is the most common misunderstanding. Stamp duty on the LLP agreement is a state subject paid under the Karnataka Stamp Act, 1957 through Karnataka e-stamping, before the agreement is signed. The MCA fee for filing Form 3 is separate and much smaller, between ₹50 and ₹600 depending on contribution.
Within 30 days of incorporation for the first LLP agreement, and within 30 days of the change for every later amendment. A late form is still accepted, but it carries an additional fee that rises in steps from 1 times the normal fee to 25 or 50 times beyond 360 days, so it pays to file inside the window.
The state where the LLP's registered office is located. A Bangalore LLP pays Karnataka duty even where every partner is resident in another state.
An understamped agreement cannot be relied on as evidence until the shortfall and a penalty are paid, and the penalty can be a multiple of the deficit. Curing it usually needs adjudication by the stamp authorities, which can push the Form 3 filing past the 30-day window and into the additional-fee bands.
Yes. Any change to the LLP agreement requires a fresh Form 3 within 30 days, with supplementary stamp duty where the capital contribution increases.
The Act expects an agreement, and without one the First Schedule to the LLP Act, 2008 fills the gaps under Section 23(4), including equal profit sharing. That default rarely suits a real business, and banks, investors and the tax return all look for a filed agreement. We recommend executing and filing one within the first 30 days.
Form 3 files the LLP agreement and any change to it, such as a new profit-sharing ratio or a change in contribution. Form 4 reports a partner or designated partner joining, leaving or changing designation. A new partner usually needs both: Form 4 for the person, and Form 3 for the amended agreement, each within 30 days.
A designated partner signs Form 3 with a valid DSC and a DIN, and the form is certified by a practising chartered accountant, company secretary or cost accountant. Our CA or CS team certifies the form after checking that the stamped agreement, contribution figures and partner details match the LLP's records at ROC Bangalore.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CA & CS Team - CorporateWalla · Last Updated 14 October 2026 · · Sources: Ministry of Corporate Affairs
Canonical: https://corporatewalla.com/bangalore/llp-form-3-filing
