Conversion of LLP into a Company

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Converting an LLP into a company requires obtaining a new PAN, TAN, and GST registration for the new company. The LLP must file its final Income Tax Return (ITR) up to the conversion date. Following this, the newly formed company will file its own ITR for the remainder of the financial year. While the e-filing portal may present challenges with filing two returns for the same assessment year, this is typically managed by filing separate returns with distinct PANs or by seeking guidance from the assessing officer.

Piyush Patel

Piyush Patel (Querist)
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12 September 2025 On conversion of LLP into a company, whether new PAN is supposed to be obtained or can the company use the PAN of the LLP (being a successor).

Also how is the Return supposed to be filed in this case. Whether LLP is supposed to file return upto date of conversion and post that company will file separate return ? In this case, given the e-filing process- the portal would not allow filing two returns for same AY.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 A newly converted company must apply for a new PAN as part of statutory post-conversion requirements.

All other registrations like TAN, GST, etc., must also be freshly obtained or updated in the name of the new company.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 The LLP must file its ITR up to the date of conversion as a separate entity; this return covers income earned until conversion.

The company is required to file its own ITR from the conversion date to the end of the financial year

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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12 September 2025 Since the e-filing portal doesn’t normally allow two returns for the same assessment year for one PAN, this is handled by filing two separate returns with different PANs and periods, or, if technical roadblocks exist, by representing the situation to the assessing officer for appropriate guidance.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 September 2025 Good Luck...

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