Registration of Particulars for Foreign Limited Liability Partnership (FLLP) – Section 59 of LLP Act 2008, Form 27 Filing, India Place of Business, Authorised Representative & FEMA Compliance

Registration of Particulars for a Foreign Limited Liability Partnership (FLLP) is the statutory registration mandated under Section 59 of the LLP Act 2008 read with Rule 34 of the LLP Rules 2009. Every FLLP — being an LLP formed, incorporated, or registered outside India — that establishes a place of business in India must, within 30 days of such establishment, file Form 27 with the Registrar of Companies, disclosing its incorporation particulars, partners, and details of an authorised representative in India who can accept service of legal notices.

Documents from the home country must be apostilled or consularised, with certified English translations where applicable. The registration must align with parallel FEMA approvals from the RBI / AD Bank for branch / liaison / project office structures. Our secretarial practice services cover the full lifecycle — India entry diagnostic, RBI / FEMA coordination, document apostille and translation, authorised-representative documentation, Form 27 filing, ongoing alteration filings via Form 28, cessation via Form 29, annual filings (Form 8 / Form 11), and post-registration tax registrations and bank-account opening.

Sec 59
LLP Act 2008 Provision
Form 27
Registration of Particulars
30 Days
Filing Window
Auth Rep
India Representative
Laws & Forms We Work With
LLP Act 2008
Section 59 – Foreign LLP
Chapter XI – FLLP
LLP Rules 2009 – Rule 34
Form 27 – Registration
Form 28 – Alteration
Form 29 – Cessation
Form 25 – Reservation
Form 8 / Form 11
FEMA
RBI / AD Bank
Apostille / Hague Convention
Income Tax Act
GST Act

FLLP Registration Routes We Handle

Form 27

Initial FLLP Registration

First-time registration of a Foreign LLP establishing a place of business in India — apostilled documents, authorised representative documentation, and Form 27 filing within 30 days.

  • Apostilled incorporation docs
  • Partners list
  • Authorised rep documentation
  • India-office address proof
  • Form 27 filing
  • FRC issuance
Branch Office

FLLP Branch / Liaison Office

FLLP setting up a branch, liaison, or project office in India under FEMA — coordinated RBI / AD Bank approval, FNC / branch registration, and Form 27 filing.

  • RBI Form FNC
  • AD Bank coordination
  • Branch registration
  • Form 27 filing
  • FEMA compliance
  • UIN / PAN allotment
Form 28

Alteration in Particulars

Notice of any alteration in the FLLP's particulars — name, registered office (home country), partners, authorised representative, India place of business — filed via Form 28 within 60 days.

  • 60-day filing window
  • Apostilled supporting docs
  • Updated declarations
  • Form 28 filing
  • Master-data refresh
  • Stakeholder intimation
Form 29

Cessation of India Operations

Notice of cessation of place of business in India by the FLLP — filed via Form 29 within 30 days, along with evidence of closure of operations and stakeholder settlement.

  • 30-day filing
  • Closure evidence
  • Tax / FEMA closure
  • Form 29 filing
  • RoC closure certificate
  • Stakeholder settlement
Annual Filings

Annual Compliance for FLLPs

Annual filings applicable to registered FLLPs — Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return), with India-side accounts and partner declarations.

  • Form 8 — accounts
  • Form 11 — annual return
  • India-side accounts
  • Partner declarations
  • Solvency statement
  • RoC filing
Auth Rep Change

Authorised Representative Change

Change of the authorised representative of the FLLP in India — fresh consent, KYC, supporting POA, and Form 28 filing as alteration in particulars within statutory window.

  • Fresh POA
  • Consent letter
  • KYC of new rep
  • Form 28 filing
  • Notification to authorities
  • Records refresh

Key Concepts in FLLP Registration

Sec 59

Foreign LLP Mandate

Master section requiring every Foreign LLP that establishes a place of business in India to register particulars with the Registrar in the prescribed form.

Mandatory 30 Days
Form 27

Registration Form

Prescribed e-form on the MCA portal for registration of particulars by an FLLP, capturing incorporation details, partners, authorised representative, and India address.

e-Filing DSC Required
FLLP

Foreign LLP Definition

An LLP formed, incorporated, or registered outside India which establishes a place of business in India is a Foreign LLP under the LLP Act 2008.

Cross-Border Sec 2(1)(m)
Auth Rep

Authorised Representative

Every FLLP must appoint a person resident in India as its authorised representative empowered to accept service of legal notices and documents on its behalf.

Resident Mandatory
Place of Business

India Place of Business

The trigger for FLLP registration is the establishment of a place of business in India — branch, liaison, project office, or any operational presence.

Trigger Address Proof
Apostille

Document Authentication

Foreign incorporation documents, partner lists, and authority documents must be apostilled (Hague Convention countries) or consularised (non-Hague countries).

Hague Convention Consular
FEMA

FEMA / RBI Sync

FLLP registration runs parallel to FEMA / RBI approvals — Form FNC for branch / liaison / project offices, sectoral caps, and AD-bank coordination.

Form FNC AD Bank
Annual

Annual Filings

Once registered, the FLLP must file Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return) every year for India operations.

Form 8 / 11 Annual

Our FLLP Registration Services

01

India Entry Diagnostic

Strategic India entry assessment — FLLP vs subsidiary vs branch, sectoral feasibility, FEMA gating, timeline mapping, and end-to-end compliance roadmap.

02

RBI / FEMA Coordination

End-to-end Form FNC drafting and AD-bank coordination for branch, liaison, or project office setup, including sectoral approval where required.

03

Apostille / Consular Coordination

Apostille (Hague Convention) or notarial-and-consular legalisation (non-Hague) of incorporation documents, partner lists, and supporting authority papers.

04

English Translation

Certified English translation of foreign-language incorporation and partnership documents, with translator declarations and notarisation as required.

05

Authorised Representative Documentation

Identification, KYC, consent letter, and Power of Attorney drafting for the resident-Indian authorised representative empowered to accept service.

06

Form 27 Drafting & Filing

End-to-end drafting and online filing of Form 27 with all attachments, DSC of authorised signatory, and RoC fee payment within 30-day statutory window.

07

Form 28 Alteration Filings

Filing of Form 28 for any subsequent alteration in particulars — name, address, partners, authorised rep — within prescribed timelines.

08

Form 29 Cessation Filing

Cessation paperwork on closure of India operations — Form 29 filing, evidence collation, FEMA closure, and RoC closure certificate procurement.

09

Annual Filings (Form 8 / 11)

Preparation and filing of annual Form 8 (accounts & solvency) and Form 11 (annual return) for India operations of the FLLP, with partner declarations.

10

Tax Registration

Coordination of PAN, TAN, GST, and professional-tax registration for the FLLP's India operations post Form 27 acceptance and place-of-business setup.

11

Bank Account Opening

End-to-end coordination with banks for opening of FLLP's India operating account, AD-bank designation, and KYC formality completion.

12

Compliance Calendar

Annual compliance calendar covering Form 8, Form 11, alteration triggers, FEMA filings, tax returns, and authorised-rep KYC refreshes.

When You Need FLLP Registration Support

New India Place of Business

FLLP has decided to establish an India place of business — branch, liaison, project office — triggering 30-day Form 27 filing requirement.

Branch / Liaison / Project Office

Coordinated FEMA + LLP filing — Form FNC with RBI alongside Form 27 with RoC for new branch, liaison, or project office of the FLLP.

Authorised Rep Change

Existing authorised representative is resigning, retiring, or being replaced, triggering Form 28 filing with fresh KYC, POA, and consent letter.

Particular Alteration

Change in FLLP's name, home-country registered office, partners, or India place of business requiring Form 28 alteration filing within 60 days.

Cessation of Operations

FLLP is closing its India place of business and exiting operations, requiring Form 29 cessation filing and full FEMA / tax closure.

Annual Compliance

Recurring obligation to file Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return) for the registered FLLP each financial year.

Pre-Entry Setup (Post-Form-25)

Approved Form 25 reservation now needs to be converted into actual Form 27 registration as the FLLP is ready to establish its India operations.

Compliance Cleanup

Past Form 27 filings or alterations were missed — requiring backdated cleanup, additional fees, and reconciliation with RoC and FEMA records.

Documents Needed for Form 27 Filing

Foreign Entity Records

  • Certificate of Incorporation (apostilled)
  • Charter / LLP Agreement
  • List of partners (apostilled)
  • Country of incorporation proof
  • Latest filings (home country)
  • Authority to establish place of business
  • Specimen signature

India-Side Documents

  • Form 27 (executed)
  • India address proof (utility bill)
  • Owner NOC / lease deed
  • RBI Form FNC (if applicable)
  • AD Bank certificate
  • Form 25 (if reserved earlier)
  • Earlier name reservation proof

Authorised Rep Documents

  • POA (apostilled)
  • Consent letter from rep
  • PAN & Aadhaar of rep
  • Photograph of rep
  • Address proof of rep
  • DSC of authorised signatory
  • Specimen signature of rep

Our Engagement Process

1

Diagnostic & Strategy

India entry assessment — FLLP route vs alternatives, FEMA gating, sectoral feasibility, timeline mapping, and end-to-end compliance roadmap.

2

Apostille & Translation

Coordination of apostille / consular legalisation of foreign documents and certified English translation as per MCA evidentiary norms.

3

Authorised Rep & FEMA

Authorised representative documentation (POA, consent, KYC) and parallel FEMA / RBI Form FNC drafting and AD-bank coordination.

4

Form 27 Filing

Online filing of Form 27 with all attachments, DSC affixation, RoC fee payment, and active query response till FRC issuance.

5

Post-Registration Compliance

PAN / TAN / GST registration, bank-account opening, compliance-calendar setup for Form 8 / 11, and ongoing alteration / cessation support.

Why Choose Us for FLLP Registration

Section 59 specialists
Form 27 / 28 / 29 expertise
FEMA / RBI coordination
Apostille & consular handling
Authorised rep documentation
30-day filing assured
Annual Form 8 / 11 filings
End-to-end India entry support

FAQs on FLLP Registration of Particulars

What is a Foreign LLP (FLLP)?
An LLP formed, incorporated, or registered outside India which establishes a place of business in India.
What is Section 59 of the LLP Act 2008?
It mandates registration of particulars by every Foreign LLP that establishes a place of business in India.
Which form is used for FLLP registration?
Form 27 — filed online on the MCA portal.
What is the timeline for filing Form 27?
Within 30 days of establishing a place of business in India.
What is an Authorised Representative?
A person resident in India authorised to accept service of legal notices and documents on behalf of the FLLP.
Are foreign documents to be apostilled?
Yes — apostilled (Hague Convention countries) or notarised and consularised (non-Hague countries).
Which form is filed for change in FLLP particulars?
Form 28 — within 60 days of the alteration.
Which form is filed on cessation of India operations?
Form 29 — within 30 days of cessation.
Are annual filings required for FLLPs?
Yes — Form 8 (Statement of Account & Solvency) and Form 11 (Annual Return) every year.
Is RBI / FEMA approval required?
Yes — for branch, liaison, or project office structures, parallel RBI / AD-Bank approval under FEMA is required.

India Operations Registered. Place of Business Established. Compliance Live.

Partner with our secretarial-practice specialists for end-to-end Section 59 FLLP registration — apostille, FEMA coordination, authorised-rep documentation, Form 27 filing, and ongoing Form 28 / 29 / 8 / 11 support in FY 2026–27.

Talk to a FLLP Registration Expert