Executive Summary:
This document, GSR 470E, published on May 16, 2017, amends the Limited Liability Partnership Rules, 2009. The amendments, called the Limited Liability Partnership Amendment Rules, 2017, come into effect on May 20, 2017. These rules provide additional requirements for striking off the name of a Limited Liability Partnership (LLP) from the register, including filing overdue returns and providing specific documentation.
Key Points / Main Content:
Amendments to Limited Liability Partnership Rules, 2009:
* These amendments are called the Limited Liability Partnership Amendment Rules, 2017.
* Effective Date: May 20, 2017.
Amendment to Rule 37:
* A new subrule (1A) is inserted after subrule (1) in rule 37 of the Principal Rules.
* LLPs filing Form 24 (application for striking off name) must meet additional requirements.
Requirements for Striking Off (Form 24):
* File overdue returns in Form 8 and Form 11 up to the end of the financial year in which the LLP ceased operations.
* Enclose a statement of account disclosing nil assets and nil liabilities, certified by a Chartered Accountant within 30 days of filing Form 24.
* Include an affidavit signed by designated partners confirming:
* The LLP has not commenced business or has ceased business.
* The LLP has no liabilities, indemnifying against future liabilities.
* No bank account was opened, or all accounts have been closed with bank statements provided.
* No income tax return was filed if no business was conducted since incorporation.
* Provide a copy of the latest income tax return acknowledgement (if applicable).
* Include a copy of the initial limited liability partnership agreement (if not previously filed), along with any changes.
Form 24 (Application for Striking Off Name) Modifications:
* The existing Form 24 is replaced with a new form.
* The form requires details such as LLPIN, name, registered office address, email ID, and reasons for the application.
* It also asks whether up-to-date income tax returns have been filed and the date from which the LLP ceased business.
* Mandatory attachments include:
* Authority to make the application signed by all partners.
* Acknowledgement of the latest income tax return.
* Statement of Accounts disclosing Nil Assets and Nil Liabilities.
* Affidavit signed by designated partners.
Impact Analysis:
Limited Liability Partnerships (LLPs):
Impact: LLPs seeking to strike off their name from the register must now comply with the new requirements, including filing overdue returns and providing specific documentation.
Action Required: Ensure all necessary documents are prepared and submitted along with Form 24, and that all designated partners are aware of and compliant with the new requirements.
Designated Partners:
Impact: Designated partners are required to sign an affidavit attesting to the LLP's cessation of business, lack of liabilities, and status of bank accounts. They are also subject to potential prosecution under Section 37 of the LLP Act, 2008 for any misstatements or omissions in the application.
Action Required: Review and sign the affidavit accurately, ensuring all information provided is truthful and complete.
Chartered Accountants:
Impact: Chartered Accountants are required to certify the statement of accounts disclosing nil assets and nil liabilities.
Action Required: Conduct a thorough review of the LLP's financials and provide an accurate and certified statement of accounts.
Central Government / Registrar:
Impact: The Central Government, through the Registrar, is responsible for enforcing the amended rules and processing applications for striking off LLP names.
Action Required: Update processes and systems to reflect the new requirements and ensure consistent application of the rules.
Key Entities Referenced
Limited Liability Partnership Act, 2008: The primary legislation being amended, cited as '6 of 2009'.
Limited Liability Partnership Rules, 2009: The rules that are being amended by this notification.
Central Government: The governing body making the amendments to the rules.
Form 8: A form related to filing overdue returns for Limited Liability Partnerships.
Form 11: A form related to filing overdue returns for Limited Liability Partnerships.
Form 24: Application to the Registrar for Striking off Name of the LLP.
Incometax Act, 1961: Indian Legislation related to Income Tax.
Amardeep Singh Bhatia: The Joint Secretary who approved the notification.
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No. 374] NEW DELHI, TUESDAY, MAY 16, 2017/VAISAKHA 26, 1939
कारपोरेट काय र्म(cid:7074)ं ालय
अिधसचू ना
नई िदल्ली, 16 मई, 2017
सा.का.िन. 470(अ).—केन्(cid:7076)ीय सरकार, सीिमत दाियत्व भागीदारी अिधिनयम, 2008 (2009 का 6) की धारा 79 की
उपधारा (1) और उपधारा (2) के (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े हुए सीिमत दाियत्व भागीदारी िनयम, 2009 का और संशोधन
करन ेके िलए िन(cid:7388)िलिखत िनयम बनाती ह,ै अथार्त ्:—
(1) इन िनयम(cid:7298) का सिंक्ष(cid:7385) नाम सीिमत दाियत्व भागीदारी (संशोधन) िनयम, 2017 ह।ै
(2) ये िनयम 20 मई, 2017 से (cid:7079)वृ(cid:7275) ह(cid:7298)गे।
2. सीिमत दाियत्व भागीदारी िनयम, 2009 (िजसे इसम(cid:7286) इसके प(cid:7391)ात् मूल िनयम कहा गया ह)ै, के िनयम 37 के उप-िनयम (1) के प(cid:7391)ात ्
िन(cid:7388)िलिखत उप-िनयम अंतःस्थािपत िकया जाएगा, अथातर् ् :—
“(1क) िनयम 37 के उपिनयम (1) के खडं (ख) म(cid:7286) िन(cid:7416)द(cid:7397)र् ”—
(I) उस िव(cid:7275)ीय वष र्के अन्त तक िजसम(cid:7286) (cid:7079)रूप 24 फाइल करने से पूव र्सीिमत दाियत्व भागीदारी ने अपना कारबार या वािणज्य
(cid:7079)चलन दाियत्व भागीदारी न े अपना कारबार या वािणज्य (cid:7079)चलन बन्द कर िदया ह,ै (cid:7079)रूप 8 और (cid:7079)रूप II म (cid:7286) अितशोध्य
िववरिणया ंफाइल करेगी।
(II) (cid:7079)रूप 24 के साथ िन(cid:7388)िलिखत सलं (cid:7336) करेगी,—
(क) लेखा िववरण िजसम(cid:7286) शून्य आिस्तयां और शून्य दाियत्व(cid:7298) का (cid:7079)कटन हो जो (cid:7390)वसायरत चाटर्डर् अकाउऩ्ट(cid:7286)ट स े (cid:7079)मािणत
हो जो (cid:7079)रूप 24 के फाइल िकए जान ेकी तारीख स े30 िदन से पवू र् नह(cid:7277) बनाया गया ह;ै
(ख) अिभिहत भागीदार(cid:7298) (cid:7367)ारा या तो संयु(cid:7334) रूप से या पृथक रूप स ेहस्ताक्षिरत इस (cid:7079)भाव का एक शपथ प(cid:7074) िक,—
3181 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) सीिमत दाियत्व भागीदारी न े(cid:7390)वसाय शुरू नह(cid:7277) िकया ह ैया जहां उसन े(cid:7390)वसाय शुरू िकया था उसने ऐसा (cid:7390)वसाय
............................. (तारीख/मास/वषर्) को बंद कर िदया ह।ै
(ii) यह िक सीिमत दाियत्व भागीदारी का कोई दाियत्व नह(cid:7277) ह ैऔर िकसी ऐस ेदाियत्व की क्षितपूत(cid:7278) का वचन दते ा ह ैजो
उसके रिजस्टर म(cid:7286) स ेनाम हटाने के बाद भी उद्भतू हो सकेगी।
(iii) सीिमत दाियत्व भागीदारी ने कोई बक(cid:7289) खाता नह(cid:7277) खोला ह ै और जहां उसने खाता खोला था, वहां उसके ब(cid:7289)क खाता
(खाते) को, साथ म(cid:7286) संबंिधत बक(cid:7289) से बक(cid:7289) खाता बंद होने सबं ंधी (cid:7079)माणप(cid:7074) या िववरण के साथ बंद कर िदया/िदए ह।(cid:7289)
(iv) यह िक सीिमत दाियत्व भागीदारी ने कोई आयकर िववरणी फाइल नह(cid:7277) की है जहां वह उसके िनगमन से कोई
(cid:7390)वसाय नह(cid:7277) कर रही ह ै(यिद लागू हो)।
(ग) आय-कर अिधिनयम 1961 (1961 का 43) और तत्समय (cid:7079)वृ(cid:7275) उसके अधीन बनाए गए िनयम(cid:7298) के अधीन फाइल की गई
नवीनतम आय-कर िववरणी की अिभस्वीकृत की (cid:7079)ित जहां सीिमत दाियत्व भागीदारी ने कोई (cid:7390)वसाय िकया था और ऐसी
िववरणी फाइल की थी।
(घ) (cid:7079)ारंिभक सीिमत दाियत्व भागीदारी करार की (cid:7079)ित, उसम(cid:7286) िकए गए पिरवतर्न(cid:7298) के साथ, यिद िकया गया था और फाइल
नह(cid:7277) िकया गया था उस दशा म(cid:7286) जहा ंसीिमत दाियत्व भागीदारी ने (cid:7390)वसाय या वािणज्यक (cid:7079)चालन इसके िनगमन स ेशुरू
नह(cid:7277) िकया है।
स्प(cid:7397)ीकरण : (cid:7390)वसाियक (cid:7079)चालन को बदं करन ेकी तारीख वह तारीख होगी िजससे सीिमत दाियत्व भागीदारी ने अपने राजस्व
सृजन करन ेवाल े(cid:7390)वसाय को बंद कर िदया ह ैऔर सं(cid:7390)वहार, जैसे, दने दार(cid:7298) से धन (cid:7079)ाि(cid:7385) या लेनदार(cid:7298) को धन का संदाय ऐसी बंदी
के प(cid:7391)ात ्इस इस तरह बंद राजस्व सृजन करन ेवाले कारबार का भाग नह(cid:7277) ह(cid:7298)गे।”
(3) मूल िनयम(cid:7298) के (cid:7079)रूप 24 के स्थान पर, िन(cid:7388)िलिखत (cid:7079)रूप रखा जाएगा, अथार्त ्:—
[(cid:7079)रूप 24]
[सीिमत दाियत्व भागीदारी िनयम, 2009 के िनयम 37(1)(ख) और िनयम 37(1क) के अनसु रण म(cid:7286)]
नाम हटान ेके िलए रिजस्(cid:7069)ार को आवदे न
िटप्पण : *िचिन्हत सभी स्थान(cid:7298) को अिनवाय र्रूप स ेभर(cid:7286)।
1. सीिमत दाियत्व भागीदारी पहचान संख्या (एलएलपीआईएन) —
पहले से भरा हुआ
2. (क) सीिमत दाियत्व भागीदारी (एलएलपी) का नाम —
____________________________________________________________
(ख) सीिमत दाियत्व भागीदारी के रिजस्(cid:7069)ीकृत कायार्लय का पता
____________________________________________________________
____________________________________________________________
(ग) *ई-मेल आई.डी.- ________________________________________
3. *आवेदन करन ेके कारण पाठ बॉक्स
200 शब्द¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
4. *क्या नवीनतम आयकर िववरणी फाइल की ह ै οहां οनह(cid:7277)
5. *वह तारीख िजसस ेसीिमत दाियत्व भागीदारी ने कारबार करना बंद िकया ह ै तारीख/मास/वष र्
सलं (cid:7336)क :
(क). * सभी भागीदारी (cid:7367)ारा सम्यक् रूप स ेहस्ताक्षिरत आवेदन (cid:7079)ित तैयार करन ेके िलए (cid:7079)ािधकरण की (cid:7079)ित
संल(cid:7336) कर(cid:7286)
संल(cid:7336)क(cid:7298) की सूची
(ख). *नवीनतम आय-कर िववरणी की अिभस्वीकृित की (cid:7079)ित संल(cid:7336) कर(cid:7286)
(ग).* शून्य आिस्तय(cid:7298) और शून्य दाियत्व(cid:7298) का (cid:7079)कटीकरण करन ेवाल ेलेख(cid:7298) का िववरण
[िनयम 37 के उपिनयम(1क) के खंड (II) का उपखंड (क)] संल(cid:7336) कर(cid:7286)
(घ). *अिभिहत भागीदार(cid:7298) (cid:7367)ारा हस्ताक्षिरत शपथ-प(cid:7074)
[िनयम 37 का उपिनयम (1क) का खंड (II) का उपखंड (ख)]
संल(cid:7336) कर(cid:7286)
(ङ). वकै िल्पक सलं (cid:7336)क – यिद कोई ह ै
संल(cid:7336) कर(cid:7286)
संल(cid:7336)क(cid:7298) को हटाना
सत्यापन
इस आवेदन म(cid:7286) दी गई सचू ना और इसके सलं (cid:7336)क मरे ी सव(cid:7299)(cid:7275)म जानकारी और िव(cid:7393)ास के अनसु ार सत्य और पूण र्ह(cid:7289)। म(cid:7289) इससे अवगत हू ंिक
यिद िकए गए कथन(cid:7298) का कोई भाग या इसम(cid:7286) दी गई सूचना म (cid:7286)कोई ऐसा अशु(cid:7373) कथन अन्तिव(cid:7397)र् ह ैजो िकसी ताित्वक िविश(cid:7397)ी म(cid:7286) िमथ्या ह ै
या िकसी सारवान तथ्य का लोप िकया गया ह ैतो म(cid:7289) सीिमत दाियत्व भागीदारी अिधिनयम, 2008 की धारा 37 के तहत अिभयोजन का
भागीदार होगा।
अिभिहत भागीदार (cid:7367)ारा िडजीटल हस्ताक्षर के िलए
*अिभिहत भागीदार की अिभिहत साझेदार पहचान सख्ं या (डी.पी.आई.एन.)
उपान्तरण कर(cid:7286) फामर् की जांच कर(cid:7286) पूव र्संवीक्षा
--------------------------------------------------------------------------------------------------------4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
कायार्लय (cid:7079)योग के िलएः
ई-(cid:7079)प(cid:7074) सवे ा अनरु ोध संख्या (एसआरएन) ई (cid:7079)प(cid:7074) दािखल करन ेकी तारीख
...................(तारीख/मास/वषर्)
(cid:7079)ािधकृत करन ेवाले अिधकारी का िडजीटल हस्ताक्षर
इस ई-(cid:7079)प(cid:7074) का अनुमोदन िकया जाता ह.ै................................(cid:7079)स्तुत करन ेकी पुि(cid:7397) कर(cid:7286)
इस ई-(cid:7079)प(cid:7074) को अस्वीकृत िकया जाता ह.ै................................
[फा. स.ं 17/61/2016-सीएल-V]
अमरदीप िसंह भािटया, संयु(cid:7334) सिचव
पाद िटप्पणी : मूल िनयम भारत के राजप(cid:7074), भाग II, खंड 3, उप-खंड (i) म(cid:7286) तारीख 1 अ(cid:7079)लै , 2009 की सा.का.िन. संख्या 229(अ) के
(cid:7367)ारा (cid:7079)कािशत िकए गए और बाद म(cid:7286) तारीख 4 जून, 2009 की सा.का.िन. सख्ं या 385(अ) एवं 386(अ), तारीख 6 जनवरी, 2010 की
सा.का.िन. संख्या 6(अ), तारीख 11 जनवरी, 2010 की सा.का.िन. संख्या 24(अ), तारीख 15 नवंबर, 2010 की सा.का.िन.
संख्या 914(अ), तारीख 5 जुलाई, 2011 की सा.का.िन. सख्ं या 506(अ), तारीख 14 िसतंबर, 2011 की सा.का.िन. संख्या 680(अ),
तारीख 4 नवंबर, 2011 की सा.का.िन. संख्या 796(अ), तारीख 5 जनू की सा.का.िन. संख्या 430(अ), तारीख 21 जून, 2012 की
सा.का.िन. संख्या 485(अ), तारीख 14 िसतंबर, 2012 की सा.का.िन. संख्या 692(अ) और तारीख 29 अ(cid:7079)ैल, 2015 की सा.का.िन. संख्या
333(अ), तारीख 15 अ(cid:7334)ूबर, 2015 की सा.का.िन. संख्या 785(अ), तारीख 13 अ(cid:7079)लै , 2016 की सा.का.िन. संख्या 418(अ), तारीख 10
जून, 2016 की सा.का.िन. संख्या 593(अ) (cid:7367)ारा संशोधन िकए गए।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 16th May, 2017
G.S.R. 470(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 79 of the
Limited Liability Partnership Act, 2008 (6 of 2009), the Central Government hereby makes the following rules
further to amend the Limited Liability Partnership Rules, 2009, namely:—
1. (1) These rules may be called the Limited Liability Partnership (Amendment) Rules, 2017.
(2) They shall come into force with effect from 20th May, 2017.
2. In the Limited Liability Partnership Rules, 2009 (herein after referred to as the Principal Rules), in rule 37,
after sub-rule (1), the following sub-rule shall be inserted, namely:—
“(1A) The limited liability partnership referred to in clause (b) of sub-rule (1) of rule 37 shall,—
(I) file overdue returns in Form 8 and Form 11 up to the end of the financial year in which the limited
liability partnership ceased to carry on its business or commercial operations before filing Form 24;
(II) enclose along with Form 24,—
(a) a statement of account disclosing nil assets and nil liabilities, certified by a Chartered Accountant in
practice made up to a date not earlier than thirty days of the date of filing of Form 24;
(b) an affidavit signed by the designated partners, either jointly or severally, to the effect,—¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 5
(i) that the Limited Liability Partnership has not commenced business or where it
commenced business, it ceased to carry on such business from ………….(dd/mm/yyyy);
(ii) that the limited liability partnership has no liabilities and indemnifying any liability that
may arise even after striking off its name from the Register;
(iii) that the Limited Liability Partnership has not opened any Bank Account and where it
had opened, the said bank account has since been closed together with certificate(s) or
statement from the respective bank demonstrating closure of Bank Account;
(iv) that the Limited Liability Partnership has not filed any Income-tax return where it has
not carried on any business since its incorporation, if applicable.
(c) a copy of the acknowledgement of the latest Income-tax return filed under the Income-tax
Act,1961 (43 of 1961) and the rules made thereunder for the time being in force, where the
limited liability partnership has carried out any business and has filed such return.
(d) copy of the initial limited liability partnership agreement, if entered into and not filed, along
with changes thereof in cases where the Limited Liability Partnership has not commenced
business or commercial operations since its incorporation.
Explanation.—The date of cessation of commercial operation is the date from which the
Limited Liability Partnership ceased to carry on its revenue generating business and the transactions
such as receipt of money from debtors or payment of money to creditors, subsequent to such cessation
will not form part of revenue generating business.”
3. In the Principal Rules, for Form 24, the following Form shall be substituted, namely:—
“FORM 24
[Pursuant to rule 37(1) (b) and rule 37(1A) of Limited Liability Partnership Rules, 2009]
APPLICATION TO THE REGISTRAR FOR STRIKING OFF NAME
Note: All fields marked in * are to be mandatorily filled.
1. *Limited Liability Partnership Identification Number (LLPIN) Pre-Fill
2. (a) Name of the Limited Liability Partnership (LLP)
(b) Address of the registered office of the LLP
(c) *e-mail ID
3. *Reasons for making the application Text Box. (200 words).
4. *Whether up to date Income-tax returns filed Yes No
5. *Date from which the LLP Ceased to carry on business dd/mm/yyyy6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Attachments:
(a) *Copy of authority to make the application duly List of attachments
Attach
signed by all partners
(b) Copy of acknowledgement of latest Income-tax Attach
Return
(c) *Statement of Accounts disclosing Nil Assets and
Attach
Nil Liabilities [sub-clause (a) of clause (II) of sub-rule (1A) to rule 37]
(d) * Affidavit signed by designated partners Attach
[sub-clause (b) of clause (II) of sub-rule (1A) to rule 37]
e. Optional attachment(s) – if any
A ttach
Remove Attachment
Verification
To the best of my knowledge and belief, the information given in the application and its attachments is
correct and complete. I am aware that I shall be liable for prosecution under section 37 of the LLP
Act,2008 if any part of the statements made or information furnished herein contain any misstatement
which is false in any material particular or omission of any material fact.
To be digitally signed by a designated partner
*Designated Partner Identification Number (DPIN) of the designated partner
Modify Check Form
Pre scrutiny
----------------------------------------------------------------------------------------------------------------------------------
Form office use only:
E-Form Service Request Number (SRN) e-Form Filing Date (DD/MM/YYYY)
Digital Signature of the authorizing officer
This e-Form is hereby approved Confirm submission
This e-Form is hereby rejected
“.
[F. No. 17/61/2016-CL-V]
Amardeep Singh Bhatia, Jt. Secy.
Footnote : The Principal Rules were published in the Gazette of India, Part II, Section 3, Sub-section (i)
vide GSR No 229(E), dated 1st April, 2009 and subsequently amended by GSR No 385(E)¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 7
and 386(E), dated 4th June, 2009, GSR No. 6(E), dated 6th January, 2010, GSR 24(E), dated
11th January, 2010, GSR 914(E) dated 15th November, 2010, GSR 506(E) dated 5th July,
2011, GSR 680(E), dated 14th September, 2011, GSR 796(E), dated 4th November, 2011,
GSR 430(E), dated 5th June, 2012, GSR 485(E), dated 21st June, 2012, GSR 692(E), dated
14th September, 2012 and GSR 333(E), dated 29th April, 2015, GSR 785(E), dated
15th October, 2015, GSR 418(E), dated 13th April, 2016, GSR 593(E), dated 10th June, 2016.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.