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LLPs get more time to file annual returns without additional fee
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ease of doing business. The ministry clarified that disclosure of the LLP agreement and changes to it (in form three) and reporting of appointment of partners (in form four) would be automatically approved, except when there were changes in business activity.
Filing these two forms for the period starting 1 January 2021 won’t attract an additional fee. For the period before that, the ministry has specified the additional fee to be paid.
The window for filing these forms will remain open from 1 September to the end of November. LLPs making use of this opportunity won’t be liable for any action for their delayed filing, the ministry said.
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