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Information for LLP Agreement and Changes – Form 3 Filing under Section 23 of LLP Act 2008, Rule 21 of LLP Rules 2009, Initial Agreement Filing, Supplementary Agreements, Stamp Duty & ROC Approvals
The LLP Agreement is the foundational governance document of every Limited Liability Partnership — defining the rights, duties, profit-sharing ratios, capital contribution, decision-making framework, partner admission / exit terms, dispute resolution, and dissolution mechanics. Under Section 23 of the LLP Act 2008 read with Rule 21 of the LLP Rules 2009, the LLP agreement and any subsequent change to it must be intimated to the Registrar of Companies (ROC) by filing Form 3 — Information with regard to LLP agreement and changes, within 30 days of incorporation or change.
Form 3 is filed at two stages — (i) initial filing within 30 days of LLP incorporation with the original stamped LLP agreement, and (ii) supplementary filings on every subsequent change — addition / removal of partners, change in profit-sharing ratio, change in capital contribution, change in registered office, change in business activities, change in remuneration, change in dispute-resolution clauses, or any other governance modification. Each change requires an executed supplementary LLP agreement on appropriate state stamp paper, partner consent, and Form 3 e-filing on the MCA V3 portal. Our Form 3 services cover the full chain — drafting / vetting of LLP agreement and supplementary agreements, stamp-duty optimisation across states, partner consent / resolutions, Form 3 preparation, and downstream coordination with Form 4 (partner change), Form 11, and statutory registers.
Section 23
LLP Act 2008
Form 3
LLP Agreement Filing
30 Days
Filing Window
₹100/Day
Late Fee – No Cap
Laws & Forms We Work With
LLP Act 2008
LLP Rules 2009
Section 23 – LLP Agreement
Rule 21 – Filing Procedure
Form 3 – Initial / Supplementary
Form 4 – Partner Change
Form 11 – Annual Return
Indian Stamp Act
State Stamp Acts
Income-Tax Sec 184
FEMA / FDI
MCA V3 Portal
Form 3 Filing Use Cases We Handle
Initial Filing
Initial LLP Agreement Filing
First-time Form 3 filing within 30 days of LLP incorporation — drafting comprehensive LLP agreement, state stamp duty payment, partner execution, and ROC e-filing.
- Comprehensive agreement
- State stamp duty
- Partner execution
- Notarisation (where needed)
- 30-day filing window
- Form 3 SRN closure
Profit Share
Change in Profit-Sharing Ratio
Change in profit / loss sharing ratio between partners — supplementary agreement, partner consent, stamp duty on supplementary, Form 3 within 30 days of execution.
- Supplementary agreement
- Partner consent
- Stamp duty
- Form 3 filing
- Sec 184 IT alignment
- Updated registers
Capital Change
Change in Capital Contribution
Increase / decrease / restructure of partner contribution — supplementary agreement reflecting revised contribution, partner consent, stamp duty, and Form 3.
- Contribution restructure
- Supplementary agreement
- Bank evidence
- Partner consent
- Form 3 + Form 4 link
- FEMA (if foreign)
Office Shift
Office-Shift Linked Form 3
When registered office changes, the LLP agreement clause stating address must be amended — supplementary agreement + Form 3, alongside Form 15 for the office change itself.
- Address-clause amendment
- Form 15 + Form 3 pair
- Supplementary agreement
- State stamp duty
- Coordinated filing
- Updated MCA records
Business Scope
Change in Business Activities
Addition / deletion of business activities, NIC code changes, or pivot to new line of business — supplementary agreement, partner consent, stamp duty, and Form 3.
- NIC-code update
- Object-clause expansion
- Supplementary agreement
- Form 3 within 30 days
- GST alignment
- Banking / IEC update
Partner Linked
Form 3 with Partner Changes
Where new partners are admitted or existing partners exit — Form 4 (partner change) plus Form 3 (supplementary agreement reflecting new partner / contribution / sharing) — paired filing.
- Form 4 + Form 3 pair
- Admission / exit terms
- Restated agreement
- Partner consent
- 30-day window
- Stamp duty
Governance
Governance / Decision Rules
Change in partners' meeting rules, voting rights, quorum, dispute-resolution clauses, exit / lock-in terms, non-compete — supplementary agreement, stamp duty, Form 3.
- Voting / quorum updates
- Dispute resolution
- Lock-in / exit terms
- Non-compete clauses
- Stamp duty
- Form 3 filing
Belated
Belated Form 3 Filings
Where LLP agreement / supplementary was executed long ago but Form 3 was never filed — penalty quantification, ₹100/day uncapped late fee, and clean compliance reset.
- Penalty quantification
- Multi-year arrears
- Reconstructed records
- Form 3 belated filing
- Stamp duty regularisation
- Compliance closure
Key Concepts in Form 3 Filing
Section 23
Statutory Mandate
Section 23 of the LLP Act 2008 — every LLP and its partners are bound by the LLP agreement; the agreement and every change must be intimated to the ROC in the prescribed form.
Sec 23
All LLPs
Rule 21
Filing Procedure
Rule 21 of the LLP Rules 2009 — prescribes Form 3 as the e-form for filing the LLP agreement (initial) and any change (supplementary), along with attached agreement.
Rule 21
Form 3
30-Day Window
Filing Deadline
Form 3 must be filed within 30 days from the date of incorporation (initial) or 30 days from the date of the change (supplementary) — strict statutory window.
30 Days
From Change Date
Stamp Duty
State-Wise Stamp Duty
LLP agreements and supplementary agreements attract stamp duty under the relevant State Stamp Act — rates vary across Maharashtra, Delhi, Karnataka, Tamil Nadu, etc.
State Act
Capital-Linked
Sec 184 (IT)
Income-Tax Linkage
For partner remuneration / interest to be tax-deductible under Sec 40(b), the LLP agreement must comply with Section 184 — terms, rate, and quantum spelt out clearly.
Sec 184
Sec 40(b)
Late Fee
₹100 / Day Uncapped
Like other LLP forms, late filing of Form 3 attracts a flat ₹100 per day with no upper cap — multi-year delays compound to lakhs of additional fees.
No Cap
Per Day
Form 4 Link
Form 3 + Form 4 Pair
When change involves both partner changes and agreement changes, Form 4 (partner change) and Form 3 (agreement change) must be filed together within 30 days.
Linked Filing
30 Days
DSC
Designated Partner DSC
Form 3 must be digitally signed by a designated partner with valid Class 3 DSC and active DPIN; lapsed DPIN or DIR-3 KYC default blocks the filing entirely.
Class 3 DSC
Active DPIN
Our Form 3 Filing Services
LLP Agreement Drafting
Drafting comprehensive LLP agreement at incorporation — capital, profit-sharing, decision-making, partner admission / exit, dispute resolution, lock-in / non-compete, and dissolution.
Supplementary Agreement
Drafting supplementary LLP agreements for every change — profit ratio, capital, partners, office, business activity, governance — on appropriate state stamp paper.
Stamp Duty Optimisation
State-wise stamp-duty mapping for LLP agreements and supplementary agreements — Maharashtra, Karnataka, Delhi, Tamil Nadu, Telangana, Gujarat — for cost-efficient execution.
Sec 184 IT Compliance
Drafting partner-remuneration / interest clauses to align with Sec 184 of the Income-Tax Act, ensuring deductibility under Sec 40(b) without disallowance risk.
Partner Consent & Execution
Drafting partner-consent letters / resolutions, coordinating execution on stamp paper, witness attestation, and notarisation where required.
Form 3 Preparation
End-to-end Form 3 preparation on MCA V3 web portal — pre-fill verification, agreement attachment, partner declarations, designated-partner DSC, fee payment, and SRN closure.
Form 3 + Form 4 Coordination
Where partner change and agreement change happen together — coordinated Form 3 + Form 4 filing within 30 days, sequencing, and document alignment.
Belated Filing Cleanup
Late Form 3 filings where supplementary agreement was executed long ago — penalty quantification, additional-fee payment, reconstructed records, compliance reset.
FEMA / FDI Coordination
For LLPs with foreign partners — agreement clauses aligned with FDI sectoral cap, FCGPR for capital contribution, and FEMA-compliant exit / lock-in terms.
Restated Agreements
Where multiple supplementary agreements have accumulated — drafting a fully restated LLP agreement consolidating all changes, single stamp duty, single Form 3 filing.
Dispute & Exit Clauses
Strong drafting of dispute-resolution, deadlock, partner-exit, drag-along / tag-along, and arbitration clauses — critical for dispute prevention and resolution efficiency.
Statutory Register Refresh
Post Form 3 approval — updates to LLP statutory registers, partner ledger, profit-share register, capital register, and MCA portal master alignment.
When You Need Form 3 Filing Support
Just Incorporated an LLP
Fresh LLP — initial Form 3 with the original LLP agreement on stamp paper must be filed within 30 days of incorporation; no extension available.
Profit-Sharing Reset
Partners restructuring profit / loss sharing ratios for performance, equity, or strategic reasons — supplementary agreement and Form 3.
New Partner Admission
Onboarding a new partner / designated partner — paired Form 3 (agreement) + Form 4 (partner) filing within 30 days.
Capital Contribution Change
Existing partner contributing more, new partner contributing in, or capital being returned — supplementary agreement and Form 3.
Office or Business Change
Registered office shift (paired with Form 15) or change in business activity / NIC code — supplementary agreement clause, Form 3.
Partner Remuneration Update
Change in partner-remuneration / interest terms — must align with Sec 184 of IT Act for deductibility under Sec 40(b).
Multi-Year Arrears
LLP agreement / supplementary executed years ago but Form 3 never filed — ₹100/day uncapped penalty has compounded; urgent regularisation needed.
Restating Agreement
Multiple supplementary agreements over the years — consolidated restated agreement for clarity, with single Form 3 filing.
Documents Needed for Form 3 Filing
LLP Records
- LLPIN / Certificate of Incorporation
- Existing LLP agreement
- Prior supplementary agreements
- Last filed Form 3 SRN
- List of partners / DPs
- DSC of designated partner
- Statutory registers
Agreement & Stamp
- Draft LLP / supplementary agreement
- State stamp paper
- Stamp duty challan
- Notarisation (where needed)
- Witness attestation
- Partner consent letters
- Resolution / minutes
Partner / Capital
- DPIN / DIN of all DPs
- DIR-3 KYC status
- PAN / Aadhaar of partners
- Capital contribution evidence
- Bank statements
- FEMA / FDI evidence (if foreign)
- Email / mobile (V3 OTP)
Our Form 3 Engagement Process
1
Diagnostic & Drafting
Identify trigger (initial / supplementary), draft LLP / supplementary agreement, stamp-duty mapping, and timeline + cost estimate.
2
Stamp & Execute
State stamp paper, partner execution, witness attestation, notarisation where needed, and certified true copy preparation.
3
Form 3 Preparation
Form 3 preparation on MCA V3, agreement attachment, designated-partner declarations, DSC affixation, and fee calculation.
4
Filing & SRN Tracking
Form 3 e-filing, fee payment, SRN tracking, and ROC query handling (if any) until approval.
5
Closure & Continuity
Approved Form 3 download, statutory registers refreshed, MCA master updated, and downstream Form 4 / Form 11 / Form 15 alignment.
Why Choose Us for Form 3 Filing
✓
LLP agreement drafting experts
✓
Stamp duty optimisation
✓
Sec 184 IT-aligned drafting
✓
Form 3 + Form 4 coordination
✓
Restated agreement support
✓
Belated filing cleanup
✓
FEMA / FDI alignment
✓
End-to-end MCA V3 SRN closure
FAQs on Form 3 (LLP Agreement & Changes)
What is Form 3?
It is the e-form for filing the LLP agreement and every subsequent change to it with the ROC.
Within what time must Form 3 be filed?
Within 30 days of LLP incorporation or within 30 days of the change in agreement.
Is the LLP agreement mandatory?
Yes — every LLP must have an LLP agreement and file it with the ROC in Form 3.
When is a supplementary agreement needed?
Whenever any clause of the LLP agreement is changed, added, or deleted.
Is stamp duty payable on the agreement?
Yes — under the relevant State Stamp Act, with rates varying state to state.
What is the late fee for Form 3?
₹100 per day with no upper cap until the form is filed.
Who signs Form 3?
A designated partner with a valid Class 3 DSC and active DPIN / DIN.
Are Form 3 and Form 4 filed together?
Yes — when partner change and agreement change happen together, both are filed within 30 days.
Can the LLP agreement be amended without filing Form 3?
No — every change is invalid against the ROC until Form 3 is filed and registered.
Is Sec 184 of the Income-Tax Act relevant?
Yes — partner remuneration / interest must be specified in the agreement to be deductible under Sec 40(b).
Agreement Filed. Changes Recorded. Compliance Closed.
Partner with our LLP compliance specialists for end-to-end Form 3 filing — agreement drafting, stamp duty, partner consent, and on-time MCA V3 SRN closure for FY 2026–27.
Talk to a Form 3 Filing Expert