In a move aimed at easing compliance burdens for Limited Liability Partnerships (LLPs), MCA has announced a significant relaxation in additional fees and an extension of the last filing date for Form No. LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008.
Official copy of the circular has been mentioned below
General Circular No.03 /2024
F.No. 17/30/2018CLV
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
Sth Floor, 'A'Wing Shastri Bhawan,
Dr. R.P. Road. New Delhi
Dated: 7th May,2024
To,
All Regional Directors,
All Registrars of Companles.
All Stakeholders.
Subject: Relaxation of additional fees and extension of last date of Filing of Form No. LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008-regarding.
Sir,
The Ministry of Corporate Affairs has notified Limited Liability partnership (Significant Beneficial Owners) Rules, 2o23 vide G.S.R. No. 832(E) dated 09.11.2023 and has prescribed E-form LLP BEN-2 to file Return to the Registrar in respect of declaration under section 90 of the Companies Act, 2013. Similarly, the Ministry of Corporate Affairs has notilied Limited Liability (Third Amendment) Rules, 2023 vide G.S.R. No. 803(E) dated, 27.1O.2O23 and prescribed E-form LLP Form no. 4D to file Return to the Registrar in respect of declaration of beneficial interest in contribution recelved by the LLP.
2. Keeping in view of transition of MCA-21 from version-2 to version-3 and to promote compliance on part of reporting Limited Liability Partnerships, and in continuation of General Circulars No.01/2024 dated 07.02.2024, it has been decided by the competent authority that LLPs may file Form LLp BEN-2 and LLP Form No. 4D, without payment of any further additional fees, up to 01.07.2024.
3. This issues with approval of the competent authority.
Dr. Amit Kumar
Deputy Director (Policy)
Copy to:
1. E-Governance section and web contents officer to place this circular on the Ministry website.
2. Guard File.
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