A Foreign Limited Liability Partnership (FLLP) is an LLP incorporated outside India that establishes a place of business in India. To carry on operations in India, it must register its particulars with the Registrar of Companies under Section 59 of the LLP Act 2008 read with Rule 34 of the LLP Rules 2009. Registration is effected by filing Form 27 within 30 days of establishing a place of business in India, supported by apostilled / consularised constitutional documents and a list of partners and authorised representatives.
Once registered, the FLLP must continue to file Form 28 for any alterations in its constitution, partners, or principal place of business, and Form 29 as its annual return — alongside compliance under FEMA, the Income Tax Act, and sectoral regulators. Our secretarial practice services for FLLP registration cover the full chain — entry-mode advisory, document apostilling and translation, authorised representative on-boarding, Form 27 filing, FEMA / RBI alignment, GST / PAN setup, and ongoing FLLP compliance for FY 2026–27.
End-to-end registration of a foreign LLP establishing its first place of business in India — Form 27 with apostilled constitutional documents and authorised representative on-board.
FLLP entry through a branch / place of business rather than incorporating an Indian entity — suited for project execution, professional services, or trading representation.
Filing of Form 28 for any alteration in constitution of the FLLP, change of partners, address of principal place of business outside India, or authorised representative.
Annual return of FLLP filed in Form 29 — replacing Form 11 for Indian LLPs — capturing parent-LLP data, India operations, and authorised-representative confirmations.
Closure of FLLP's Indian place of business — Form 31 cessation filing with apostilled board resolution, India-side closures (GST, PAN, bank), and master-data closure.
Strategic transition from FLLP to a fully owned Indian subsidiary or LLP — staggered structure with FEMA, tax, and contractual continuity for the India business.
Empowers the Central Government to make rules for foreign LLPs to establish a place of business in India and to register their particulars with the ROC.
The core e-form for FLLP registration — captures parent-LLP details, jurisdiction of incorporation, partners, authorised representatives, and Indian principal address.
Form 27 must be filed within 30 days of the FLLP establishing its place of business in India — late filing attracts additional fees and queries.
Foreign-issued constitutional documents must be apostilled (Hague Convention countries) or consularised by the Indian embassy and translated into English.
Every FLLP must appoint at least one authorised representative resident in India, who accepts service of notices and process on behalf of the FLLP.
FLLPs file Form 29 annually — capturing parent-LLP financials, India operations, and continuity of authorised representative — distinct from Form 11 used by Indian LLPs.
FLLP operations are governed by FEMA, RBI Master Directions, and the FDI Policy — with sectoral cap, pricing, and reporting requirements (FCGPR / FCTRS / FLA).
When the FLLP ceases its place of business in India, it must file Form 31 with the ROC — supported by closure of GST, PAN, and Indian banking operations.
Comparative analysis of FLLP vs Indian subsidiary vs project office vs liaison office — picking the right entry mode for tax, FEMA, and operational efficiency.
Coordination of apostille / consularisation of FLLP charter documents in the home country and certified English translation acceptable to MCA / ROC.
Identification, appointment, and on-boarding of an India-resident authorised representative, with consent letter, ID / address proof, and DSC procurement.
End-to-end Form 27 preparation on MCA V3 — parent-LLP particulars, jurisdiction, partners, India address, authorised rep, attachment pack, and SRN tracking.
Setting up the FLLP's principal place of business address in India — lease / virtual-office arrangement, owner NOC, utility bills, and signage compliance.
Mapping of FEMA-permissible activities, sectoral cap check, RBI Master Direction compliance, and pre-launch RBI approvals where required.
Procurement of PAN and TAN for the FLLP in India, GST registration, professional tax, and other state-level statutory registrations as applicable.
Filing Form 28 for any alteration in constitution, partner list, principal address, or authorised representative within the 30-day statutory window.
Drafting and filing of annual Form 29 — covering parent-LLP financials, India operations, and authorised-rep confirmations to keep ROC standing active.
Annual FLA return to RBI, FCGPR / FCTRS for inflows / outflows, and reconciliation with audited statements for the India arm of FLLP operations.
End-to-end FLLP exit — Form 31 filing, GST / PAN closure, bank account closure, lease termination, FEMA exit alignment, and ROC master-data closure.
Year-round compliance calendar for the FLLP, MIS for parent-LLP reporting, and an audit-ready compliance file for India operations.
Foreign LLP planning India market entry through a place of business, branch, or representative office — needs Form 27 within 30 days of establishment.
Foreign LLP executing a project or contract with an Indian counterparty requiring local registration, GST, and statutory presence.
Cross-border professional services delivered into India that warrant a registered place of business and authorised representative on record.
Activities involving sectoral approvals (defence, telecom, pharma, financial services) — FLLP registration coupled with RBI / sectoral approvals.
Any change in parent-LLP constitution, partners, or authorised representative — Form 28 to be filed within 30 days of the change.
Form 29 annual return falling due — needs careful drafting with parent-LLP financials and India-operations data for ROC compliance.
FLLP planning to wind down India operations — Form 31 cessation supported by GST / PAN / bank closure and FEMA exit alignment.
FLLP scaling India operations and converting to a wholly owned Indian subsidiary or LLP — staggered transition needing structured support.
Comparative entry-mode analysis, sectoral / FEMA check, document inventory of parent-LLP, and timeline + cost mapping for FLLP registration.
Coordination of apostille / consularisation in the home country, certified English translations, and consolidation of the Indian-side documentation pack.
Authorised representative on-boarding, DSC procurement, Indian principal-address setup, owner NOC, and lease / virtual-office arrangement.
End-to-end Form 27 filing on MCA V3, DSC affixation, fee payment, SRN tracking, and ROC approval follow-through with PUCL handling if needed.
PAN / TAN / GST registration, bank account opening, FEMA / RBI alignment, and a forward compliance calendar (Form 28 / 29) for the FLLP.
Partner with our secretarial-practice specialists for end-to-end FLLP registration — entry-mode advisory, apostilled document pack, Form 27 filing, FEMA / PAN / GST setup, and ongoing FLLP compliance for FY 2026–27.
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