26 July 2025
You're referring to a **Supplementary Deed to a Partnership Deed** (not LLP), executed to **add or modify certain clauses** in the original agreement.
Letโs clarify your queries in detail:
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## โ Is it mandatory to file the Supplementary Deed with Registrar of Firms?
### ๐น **If the partnership is a *registered firm*** under the Indian Partnership Act, 1932:
Yes, **you are required to notify** the Registrar of Firms (RoF) of **any change** in the partnership deed **if the firm is registered**.
**Section 63 of the Partnership Act, 1932** mandates that:
> "When a change occurs in the constitution of a registered firm or in the name or principal place of business of a registered firm, such change shall be recorded by filing an intimation with the Registrar."
So, even if you are **not adding/removing partners**, but **altering key terms** (profit-sharing ratio, capital, duration, etc.), you should **file the supplementary deed** to ensure the records are up to date.
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## โ If the firm is **unregistered**:
* Thereโs **no statutory obligation** to submit the deed. * But you should still **maintain it in your internal records** for legal and tax purposes.
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## ๐ง No online filing option? Here's why:
* Many states in India **still accept physical submissions** for partnership firm changes. * Unlike LLPs (which are governed by MCA and have e-filing), **traditional partnerships** fall under **state-specific Registrar of Firms**, and digital services **vary widely by state**.
You should:
1. Visit the **Registrar of Firms office** or check the **state government website**. 2. File:
* Form **C** (Change in constitution), * A copy of the **Supplementary Partnership Deed**, * An affidavit (in some states), * Fees (nominal).
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## ๐ Sample Changes You Might Add in a Supplementary Deed:
* Change in profit-sharing ratio * Introduction of interest on capital/salary * Amendment to business scope * Extension of partnership term * Capital contribution updates
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## ๐ Recommendation:
Even if the system doesn't allow online filing, **submit the supplementary deed physically** at the Registrar of Firms office to keep the registration updated and avoid future disputes or legal challenges.
Let me know your state (e.g., Maharashtra, Tamil Nadu), and I can guide you with exact forms/process and provide a draft covering letter or form as well.