Limited Liability Partnership Registration in Kolkata
To register an LLP in Kolkata you need two designated partners (at least one resident in India), DSCs, a registered office address in West Bengal and the FiLLiP form; a Kolkata-district office files with ROC Kolkata-I and the rest of West Bengal, including Salt Lake and New Town, with ROC Kolkata-II. It usually takes 10 - 15 working days. Register your LLP with its registered office in Kolkata, filed with ROC Kolkata-I / Kolkata-II. We also set up the West Bengal professional tax registration that follows, which is an ongoing obligation most LLP packages leave out. Professional fee from Rs 1,999, excluding GST, government fees and DSCs.
| Item | Position for Kolkata |
|---|---|
| Governing Act | LLP Act, 2008 |
| Incorporation form | FiLLiP |
| Registrar | ROC Kolkata-I / Kolkata-II |
| Minimum partners | Two, of whom at least two are designated partners |
| Resident requirement | At least one designated partner resident in India |
| Professional tax | Applicable - Directorate of Commercial Taxes, West Bengal |
| Typical timeline | 10 - 15 working days |
An LLP is a body corporate under the LLP Act, 2008 that gives partners limited liability while keeping the internal flexibility of a partnership. Registered in Kolkata, its file sits with ROC Kolkata-I / Kolkata-II. Compared with a private limited company it carries a materially lighter annual compliance load - no mandatory board meetings, and audit only above the turnover and contribution thresholds.
Registrar note: ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim; Kolkata-II covers the rest of West Bengal. Both sit in Kolkata but hold separate files.
West Bengal levies professional tax. An entity registered in Kolkata must obtain professional tax registration and file the associated returns, which is an ongoing obligation rather than a one-time cost.
This is administered by the Directorate of Commercial Taxes, West Bengal. It is not a one-time registration - it carries periodic returns, and the liability attaches to the entity and its designated partners regardless of profitability. An LLP that registers in Kolkata and never obtains professional tax registration accrues a quiet liability from the day it incorporates.
Because professional tax is a state levy, an LLP that moves its registered office out of West Bengal changes this obligation entirely. It is worth deciding the registered office state deliberately rather than by default.
| Registered office | Registrar | Regional Director |
|---|---|---|
| Kolkata district | ROC Kolkata-I, Kolkata | RD Eastern Region, Kolkata |
| West Bengal outside Kolkata district, including Salt Lake, Rajarhat, Howrah and the 24 Parganas | ROC Kolkata-II, Kolkata | RD Eastern Region, Kolkata |
Check the district of the registered office address, not the postal city. A Park Street, Gariahat or Burrabazar address is in Kolkata district and goes to ROC Kolkata-I. Salt Lake (Bidhannagar), New Town, Rajarhat, Lake Town and Bangur Avenue (South Dum Dum), Howrah and the 24 Parganas are outside Kolkata district, so an LLP registered there sits with ROC Kolkata-II, even though both offices are in Kolkata.
Because an LLP is a separate legal entity, a professional tax or ROC default is the LLP's liability first, unlike a partnership firm in Kolkata where the partners carry it personally. Designated partners are still the people answerable for the LLP's filings.
Class 3 DSCs are issued for every designated partner.
The proposed name is reserved through RUN-LLP or within FiLLiP, checked against existing names and trademarks.
The incorporation form is filed online on the MCA portal and processed centrally by the Central Registration Centre (CRC), and DPIN is allotted to designated partners who do not already hold one. The LLP's file then sits with ROC Kolkata-I / Kolkata-II.
The CRC issues the COI with the LLPIN, along with PAN and TAN.
The agreement is executed on correctly stamped paper and filed in Form 3 within 30 days. Stamp duty follows West Bengal rates and is a separate exercise - see our Form 3 page for the detail.
The current account is opened on the COI, PAN and the filed agreement.
Professional tax registration with the Directorate of Commercial Taxes, West Bengal, plus GST where thresholds require it.
| Stage | Working days | Depends on |
|---|---|---|
| DSC and DPIN | 1 - 2 | Video KYC |
| Name reservation | 1 - 3 | Registrar name scrutiny |
| FiLLiP processing | 3 - 7 | Central Registration Centre (CRC) workload |
| LLP agreement and Form 3 | 3 - 5 | West Bengal stamping route |
| Total | 10 - 15 | Assumes complete documents at the outset |
| Head | Basis |
|---|---|
| FiLLiP filing fee | Slab based on capital contribution |
| Name reservation | Per submission |
| LLP agreement stamp duty | West Bengal rate on capital contribution, paid under the State Stamp Act and not on the MCA portal |
| DSC | Per designated partner |
| Professional tax | Recurring, per West Bengal rates |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 1,999 | DSC coordination (DSC cost charged separately), DPIN, name reservation, FiLLiP filing, PAN and TAN |
| Growth | On quote | Essential plus LLP agreement, Form 3 filing and West Bengal professional tax registration |
| Complete | On quote | Growth plus first-year Form 8 and Form 11 compliance |
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.
| Change | From | What it means for a Kolkata LLP |
|---|---|---|
| ROC Kolkata split into Kolkata-I and Kolkata-II | 16 February 2026 | Kolkata district (and Sikkim) files with Kolkata-I; the rest of West Bengal, including Salt Lake, New Town and Howrah, files with Kolkata-II |
| Partner TDS moved to Section 393(3) of the Income-tax Act, 2025 (old Section 194T) | 1 April 2026 | 10% TDS on partner remuneration, commission, bonus or interest above Rs 20,000 a year, so the LLP needs a TAN from the start |
| Director KYC once every three financial years | 31 March 2026 | Each designated partner's DPIN KYC is no longer an annual filing, but a missed cycle still deactivates the DPIN |
Position as of October 2026. Sources: PIB release 2210213 (ROC restructuring) and the Income-tax Act, 2025.
| Default | Consequence |
|---|---|
| Form 3 not filed within 30 days | An additional fee that is a multiple of the normal fee, rising with the delay to 25 times (small LLP) or 50 times (other LLPs) beyond 360 days |
| Form 11 or Form 8 late | A multiple of the normal fee by length of delay; beyond 360 days, 15 times plus Rs 10 a day (small LLP) or 30 times plus Rs 20 a day (other LLPs) |
| Professional tax not registered | Interest and penalty under the West Bengal professional tax legislation, accruing from the date the liability arose |
| DIR-3 KYC missed | DPIN deactivated with a reactivation fee |
| LLP | Pvt Ltd | Partnership firm | |
|---|---|---|---|
| Registered with | ROC Kolkata-I / Kolkata-II | ROC Kolkata-I / Kolkata-II | Registrar of Firms, West Bengal |
| Liability | Limited | Limited | Unlimited |
| Audit | Above thresholds only | Always | Above thresholds only |
| Investor ready | Rarely | Yes | No |
| Professional tax | Applicable | Applicable | Applicable |
We work from 129A, Bangur Avenue, Block A, Near Reliance Smart, Kolkata 700055, so Kolkata is our home city and the West Bengal route is one we run constantly.
| Reference | Relevance |
|---|---|
| Sections 11 and 12, LLP Act, 2008 | Incorporation document and incorporation by registration |
| Section 7, LLP Act, 2008 | Designated partners and the residency requirement |
| Section 23, LLP Act, 2008 | LLP agreement and its filing in Form 3 |
| LLP Rules, 2009 | Prescribes FiLLiP, Form 3, Form 8 and Form 11 |
| West Bengal professional tax legislation | Administered by the Directorate of Commercial Taxes, West Bengal |
Authority sources: Ministry of Corporate Affairs at mca.gov.in.
A Kolkata consulting LLP incorporated smoothly and filed Form 3 on time. Nobody registered it for West Bengal professional tax. The liability accrued from incorporation for both the entity and its designated partners, and surfaced two years later during a due diligence exercise ahead of a client onboarding, by which point interest had accumulated on every period.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: LLP Form 3 Filing in Kolkata, Partnership Firm Registration in Kolkata and Auditor Appointment in Kolkata. National guides: LLP registration in India, LLP annual compliance and West Bengal professional tax.
ROC Kolkata-I / Kolkata-II. ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim; Kolkata-II covers the rest of West Bengal. Both sit in Kolkata but hold separate files.
Yes. West Bengal levies professional tax. An entity registered in Kolkata must obtain professional tax registration and file the associated returns, which is an ongoing obligation rather than a one-time cost. It is administered by the Directorate of Commercial Taxes, West Bengal and carries periodic returns.
At least two partners, of whom at least two must be designated partners, and at least one designated partner must be resident in India.
Only where turnover exceeds Rs 40 lakh and capital contribution also exceeds Rs 25 lakh. If either figure is at or below its limit, no statutory audit of the accounts is required, which is one of the main advantages over a private limited company. A tax audit under income-tax law is a separate test.
No. It must be executed on correctly stamped paper and filed in Form 3 within 30 days of incorporation. Late filing carries an additional fee that is a multiple of the normal fee, rising with the delay to 25 times for a small LLP or 50 times for other LLPs.
Yes, though it is a distinct process with its own filings, and it is usually cheaper to choose the right structure at the outset if external investment is likely.
Our professional fee starts at Rs 1,999 plus GST and covers name reservation, FiLLiP, PAN and TAN; DSCs are charged separately. Government charges are extra at actuals: the FiLLiP filing fee, which rises with the partners' total contribution, and West Bengal stamp duty on the LLP agreement. We quote both for your contribution figure before anything is filed, so the full cost is known at the start.
Usually 10 to 15 working days once documents are complete: 1 - 2 days for DSCs, 1 - 3 days for name approval, 3 - 7 days for FiLLiP processing at ROC Kolkata-I or Kolkata-II, then 3 - 5 days to stamp the LLP agreement and file Form 3. Resubmissions on the name or on the address proof are the usual cause of delay.
Yes. FiLLiP needs proof of the office address (ownership, lease or rent agreement), a utility bill not older than two months, and a no-objection from the owner where the partners do not own the property. A flat in Salt Lake or New Town works, but because both sit outside Kolkata district the file then goes to ROC Kolkata-II rather than Kolkata-I.
Yes. Since 1 April 2025 an LLP must deduct 10% TDS on salary, remuneration, commission, bonus or interest paid or credited to a partner once the total crosses Rs 20,000 in a year. From 1 April 2026 the rule sits in Section 393(3) of the Income-tax Act, 2025 (old Section 194T), so the LLP needs a TAN from its first year.
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Reviewed by CA & CS Team - CorporateWalla · Last Updated 17 October 2026 · · Sources: Ministry of Corporate Affairs, PIB Release 2210213
Canonical: https://corporatewalla.com/kolkata/llp-registration
