File your LLP agreement in Form 3 within 30 days of incorporation, with the stamp duty computed correctly for West Bengal. West Bengal charges a flat Rs 150 on the LLP agreement regardless of capital contribution. This is among the lowest in India and does not scale with capital, which makes Kolkata materially cheaper than Pune, Bangalore or Delhi for a capital-heavy LLP. Professional fee from Rs 2,499, excluding GST.
| Item | Position for Kolkata |
|---|---|
| Form | Form 3 |
| Governing provision | Section 23 read with Rule 21, LLP Act, 2008 |
| Deadline | Within 30 days of incorporation |
| Late penalty | Rs 100 per day, with no upper limit |
| Stamp duty basis | Total capital contribution by the partners |
| Stamp duty state | West Bengal - Flat Rs 150 regardless of capital - among India's lowest |
| Payment route | West Bengal e-stamping through the state directorate of registration |
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 Kolkata LLP that means West Bengal rates apply. West Bengal charges a flat Rs 150 on the LLP agreement regardless of capital contribution. This is among the lowest in India and does not scale with capital, which makes Kolkata materially cheaper than Pune, Bangalore or Delhi for a capital-heavy LLP.
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 Kolkata, the stamping route is: West Bengal e-stamping through the state directorate of registration.
Where a state has not prescribed a separate LLP rate, the duty applicable to a partnership agreement applies instead, following the Finance Bill 2009 position and MCA guidance.
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 | Flat Rs 150 regardless of capital | Negligible, does not scale |
| Delhi | 1 per cent of capital, capped Rs 5,000 | Capped, so predictable |
| Maharashtra | 1 per cent of capital, subject to cap | Scales with capital |
| Karnataka | Article 5(e), Karnataka Stamp Act | Steps up above the base slab |
| Telangana | State Stamp Act on capital contribution | Scales with capital |
[VERIFY at filing] Exact slabs and caps are revised by state governments without central notification, and published rates disagree across sources. Figures are confirmed against the West Bengal Stamp Act or the state e-stamping portal before the agreement is executed, never quoted from a static table.
The agreement records capital contribution, profit sharing, management rights and exit terms. Contribution drives the stamp duty, so it must be settled first.
West Bengal charges a flat Rs 150 on the LLP agreement regardless of capital contribution. This is among the lowest in India and does not scale with capital, which makes Kolkata materially cheaper than Pune, Bangalore or Delhi for a capital-heavy LLP.
Duty is paid through West Bengal e-stamping through the state directorate of registration. This is a West Bengal 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 | West Bengal 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 |
| Head | Payable to | Basis |
|---|---|---|
| West Bengal stamp duty | West Bengal government | Capital contribution, per the State Stamp Act |
| Form 3 MCA filing fee | Ministry of Corporate Affairs | Slab based on contribution |
| Late filing penalty | Ministry of Corporate Affairs | Rs 100 per day, no upper limit |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 2,499 | LLP agreement drafting, West Bengal 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.
| Default | Consequence |
|---|---|
| Form 3 not filed within 30 days | Rs 100 per day with no upper limit, which compounds quickly and is a frequent cause of large unexpected liabilities |
| 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 | Separate per-day default fees under the LLP Act |
| 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 - West Bengal rate | No | No |
| Penalty | Rs 100 per day | Rs 100 per day | Rs 100 per day |
We work from 129A, Bangur Avenue, Block A, Near Reliance Smart, Kolkata 700055. Kolkata is our home city and West Bengal stamping is a route we handle routinely.
| 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 |
| Indian Stamp Act, 1899 as applied in West Bengal | Stamp duty on the agreement |
| Finance Bill, 2009 position | Partnership rate applies where a state has not prescribed a separate LLP rate |
Authority sources: Ministry of Corporate Affairs at mca.gov.in.
A Kolkata LLP with a large capital contribution had its agreement drafted and signed by all partners before anyone computed the stamp duty. Under the West Bengal position - flat rs 150 regardless of capital - among india's lowest - 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 per-day penalty had begun to run.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: LLP Registration in Kolkata, LLP Annual Compliance in Kolkata, Auditor Appointment in Kolkata.
West Bengal charges a flat Rs 150 on the LLP agreement regardless of capital contribution. This is among the lowest in India and does not scale with capital, which makes Kolkata materially cheaper than Pune, Bangalore or Delhi for a capital-heavy LLP. Exact figures are confirmed against the West Bengal 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 State Stamp Act. For Kolkata the route is West Bengal e-stamping through the state directorate of registration. The MCA fee for filing Form 3 is separate and much smaller.
Within 30 days of incorporation. Late filing attracts Rs 100 per day with no upper limit, which is why this deadline is worth treating seriously.
The state where the LLP's registered office is located. A Kolkata LLP pays West Bengal duty even where every partner is resident in another state.
It becomes inadmissible in evidence, and the deficiency can attract a penalty of up to ten times the shortfall. Curing it requires adjudication.
Yes. Any change to the LLP agreement requires a fresh Form 3 within 30 days, with supplementary stamp duty where the capital contribution increases.
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Reviewed by CA & CS Team - CorporateWalla · Last Updated 28 July 2026 · · Sources: Ministry of Corporate Affairs, PIB Release 2210213
Canonical: https://corporatewalla.com/kolkata/llp-form-3-filing
