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Limited Liability Partnership Act

S NoName
1Limited Liability Partnership Act
S NoName
No records to display.
S NoYearHeading
12018LLP Amendment Rules 2018 Dated 19.09.2018
22018Limited Liability Partnership (Amendment) Rules, 2017
32017Limited Liability Partnership (Amendment) Rules, 2017
42016LLP(Second Amendment) Rules, 2016(G.S.R.593(E) dated 10th June, 2016)
52016LLP(Amendment) Rules, 2016(GSR 418(E) dated 13th April, 2016)
62012Corrigendum to LLP amendment rules, 2012 (GSR 430(E) dated 5th June 2012): G.S.R 485(E)
72012Limited Liability Partnership (Winding up and Dissolution) Rules, 2012: G.S.R. 550(E)
82012The Limited Liability Partnership (Amendment) Rules, 2012: G.S.R. 430(E) (2.7 MB)
92011 LLP rules 2009(Amendment) rules,dated 5th July 2011: G.S.R. 506(E)
102011 LLP (Amendment) Rules, 2011 - Insertion of proviso under sub-rule(4)of rule 24. dated 4th November 2011:: G.S.R. 796(E)
112011Limited Liability Partnership (Second Amendment) Rules, 2011: G.S.R. 680(E)
122010LLP Winding Rules, 2010: G.S.R 266(E)
132010LLP (SECOND AMENDMENT) Rules, 2010: G.S.R. 914(E)
142010 LLP (AMENDMENT) Rules, 2010: G.S.R 24(E)
152009Limited Liability Partnership Rules, 2009: G.S.R. 229(E)
162009LLP (AMENDMENT) Rules, 2009: G.S.E. 385(E) and G.S.R. 386(E)
S NoYearDateNumberHeading
1202030 Jan 20G.S.R. 59(E)Notification of under section 67 of LLP dt 30.01.2020
2201515 Oct 15G.S.R. 786(E) The Limited Liability Partnership (Amendment) Rules, 2012
3201529 Apr 15G.S.R.333(E)Applicability of Section 458 of Companies Act, 2013 to LLP
4201214 Sep 12G.S.R.692(E)Limited Liability Partnership(Second Amendmentment)Rules,2012
5201210 Jul 12G.S.R.550(E)Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
6201210 Jul 12G.S.R.549(E)Amendments to SO 891 (E) dated 31st Mar 2009
7201221 Jun 12G.S.R.485(E)Corrigendum to LLP notification dated 05.06.2012
8201205 Jun 12G.S.R.430(E)The Limited Liability Partnership (Amendment) Rules, 2012
9201202 Jun 12No 22Notice under Rule 37(3) of LLP Rule, 2009
10201114 Sep 11G.S.R.680(E)Limited Liability Partnership (Second Amendment) Rules, 2011
11201105 Jul 11G.S.R.506(E)Limited Liability Partnership Rules, 2009 (Amendment) Rules, 2011.
12201123 May 11SNo 1152Specification of LLP as a body corporate for the purpose of clause (a) of sub-section (3) of section 226 of the Companies Act, 1956
13201015 Nov 10G.S.R.914(E) LLP (SECOND AMENDMENT) Rules, 2010
14201009 Jun 10First Appellate Authority on LLPFirst Appellate Authority on LLP
15201030 Mar 10G.S.R.266(E) LLP Winding Rules, 2010
16201011 Jan 10G.S.R.24(E) LLP (AMENDMENT) Rules, 2010
17201006 Jan 10G.S.R.6(E) Through the Notification No. G.S.R.6(E) dated 6th January, 2010, the Central Government in exercise of powers conferred by sub-section (1) of section 67 of Limited Liability Partnership Act 2008 (6 of 2009), made applicable the provisions of sections 441,
18200904 Jun 09G.S.R.386(E) LLP (AMENDMENT) Rules, 2009
19200922 May 09S.O. 1324 (E)Notification of Rules 32 and 33 and Rules 38 to 40
20200922 May 09S.O. 1323 (E)Notification of Sections 55 to 58, Second Schedule, Third Schedule and Fourth Schedule
21200931 Mar 09S.O. 891 (E)Notification of sections 1, 2 (except clauses (c) and (u) of its sub-section (1)), Sections 3 to 30, Section 31 except of its application in context of the 'Tribunal', Sections 32 to 50, Sections 52 to 54, Sections 59 to 62, Sections 66 to 71, Sections 74
S NoYearDateNumberHeading
1202004 Mar 20General Circular No. 06/2020LLP Settlement Scheme, 2020
2201631 May 16General Circular No. 07/2016Relaxation of additional fees and extension of time and filing of e-Forms by the Companies under Companies Act, 2013 and for filing of Annual Return (Form 11) by the LLPs under the Limited Liability Partnership Act, 2008
3201414 Oct 14General Circular No. 37/2014Clarification with regard to Trust/trustee as a partner in the Limited Liability Partnerships (LLPS).
4201411 Feb 14General Circular No. 02/2014Use of word ‘National’ in the names of Companies or Limited Liability Partnerships (LLPs)
5201329 Jul 13General Circular No. 13/2013Whether Hindu Undivided Familv (HUF) / its Karta can become partner Designated Partner (DPl in Limited Liabilitv Partnership (LLP).
6201330 Apr 13General Circular No. 09/2013Conversin of firm into a Limited Liability Partnership – Clarification
7201229 Jun 12General Circular No. 15/2012Extension of time in Filing of annual return by Limited Liability Partnerships(LLPs)
8201206 Jun 12General Circular No. 13/2012Extension of time in Filing Annual Return by Limited LiabilityPartnerships
9201201 Mar 12General Circular No. 02/2012Registration of Companies or LLPs which have one of their objects is to carry on the profession of Chartered Accountant, Cost Accountant, Architect, Company Secretary etc.
10201108 Jul 11Circular For DIN DPINCircular For DIN DPIN
11201108 Jul 11General Circular No: 44/2011Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
12201126 May 11General Circular No:30A/2011Clarification regarding 'Body Corporate' for the purpose of section 226(3)(a) of the Companies Act,1956.

News Section

News

03 Aug 26
Haryana retains top position in state GST collection growth in first 4 months of 2026–27 financial year
RBI Finalises New Deposit Interest Rate Rules, Effective from 1st Oct 2026
July 2026 GST Revenue Surges to Rs 2.11 Lakh Crore, Registers 15.4% YoY Growth
02 Aug 26
Common Show Cause Notice for Multiple Tax Periods Valid Under GST Law: Karnataka HC
NADT-RC, Mumbai Launches First Training Programme on Grievance Redressal
01 Aug 26
MCA Informs Parliament: June 5 2026 Data Centre Fire Caused No Data Loss or Service
Karnataka HC Dismisses GST Registration Cancellation Plea After Tax Dept Revokes Order on Hearing Day
Madras HC: GST Amnesty Benefit Can’t Be Refused Without Larger Ruling on Section 128A
30 Jul 26
AP HC Grants GST Sec. 62(2) Relief After Dealer Files Pending GSTR-3B with Late Fee & Interest
Govt Defends Section 43B(h), Rules Out Changes to MSME Payment Compliance
MSME Development (Amendment) Bill, 2026 Introduced in Rajya Sabha
Paytm Payments Bank to Be Wound Up After RBI Licence Cancellation
GSTN Puts Proposed e-Way Bill Enhancements on Hold Until Further Notice
29 Jul 26
MSME Development (Amendment) Bill, 2026 Introduced in Rajya Sabha
Paytm Payments Bank to Be Wound Up After RBI Licence Cancellation
Karnataka HC Grants Interim Relief to Taxpayer in Section 74 Proceedings After GST ITC Reversal
Patna HC Imposes ?25,000 Penalty for Reversing Stand on GST Undertaking After Accepting Relief
CBIC Issues Circular on Departmental GSTAT Appeals in DGGI Common Adjudication Matters
No Recovery From Genuine Buyer First? Karnataka HC Examines GST Authorities’ ITC Demand Approach
28 Jul 26
CBDT Extends Tax Exemption Benefits to Maharashtra Fees Regulating Authority Under Section 10(46)
No Change in MSME Payment Compliance: Government Defends Section 43B(h) in Parliament
New ITR-BN Form for Block Assessment in Search and Seizure Cases
Allahabad High Court Sets Aside IT Reassessment Notice Issued After Assessee’s Death
27 Jul 26
Supreme Court Confirms No GST on Long-Term Industrial Plot Leasehold Transfers
FM Sitharaman Calls for Greater Tax Certainty and Reduced Litigation at 167th Income Tax Day Celebration
Draft Insurance Rules 2026 Released: Centre Proposes Major Overhaul of 87-Year-Old Insurance Rules
26 Jul 26
CBDT Notifies ITR-BN Under Income Tax Rules 2026 for Block Assessment Cases
Andhra Pradesh Inaugurates Two New GSTAT Benches to Hear GST Appeals
Gauhati HC Directs Authorities to Restore Registration After Filing Pending GST Returns and Clearing Dues
25 Jul 26
Supreme Court: Section 74 Cannot Be Invoked Without Proof of Fraud or Fake ITC
Gauhati HC: ITC Can’t Be Refused to Bona Fide Purchaser for Seller’s Failure to File GST Returns
24 Jul 26
Punjab & Haryana HC Invalidates GST Show Cause Notice Prepared Using AI Tool
Delhi HC Declines Plea Against 18% Tax on Diagnostic Services, Directs Matter to GST AAR
MoS Finance Pankaj Chaudhary: GST Rate on 36 Life-Saving Medicines Reduced to Nil
TN Rice Millers Seek Removal of 5% GST on Rice Ahead of Upcoming Council Meeting
23 Jul 26
CBDT Revises `Specified Fund` Definition Under Income Tax Act, 2025
CBDT Grants Section 10(46) Exemption to District Legal Services Authority, Jind
Madras HC: Govt. Contractors Eligible for Additional GST Reimbursement Following VAT-to-GST Transition
Rajasthan Government Issues New Guidelines for GST Return Scrutiny
MCA Invites Stakeholder Suggestions on Integrated Insolvency Ecosystem Platform
Supreme Court Upholds Allahabad HC Decision Describing GST Registration Cancellation as ‘Economic Death’ of Business
21 Jul 26
UPI Crosses 55.49 Crore Users in June 2026; FY26 Transactions Hit Rs 314 Lakh Crore
CBDT Enables Foreign Assets Reporting in AIS: Taxpayers Can Now View CRS/FATCA Data Online
Uttarakhand HC: Minor GST E-Way Bill Typo Can’t Trigger Section 129 Penalty
Madras HC: Bank Account Under GST Section 83 Can’t Be Sustained Without Tangible Material
Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline
No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01
20 Jul 26
Core Industries Index Overhauled with 2022-23 Base Year and Expanded Industry Coverage
CBDT Notifies NaBFID 10-Year Zero Coupon Bond Under Income Tax Act, 2025
19 Jul 26
Tax Compliance Checklist for Small and Medium Enterprises
Karnataka HC Quashes GST Order Over Absence of Fraud Allegation in SCN U/S 74

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Aug 26 Payment of TDS/TCS of July. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Aug 26 E-filing details of declarations received in July, from buyers for non-deduction of TCS at income tax efiling portal with TAN login.
07 Aug 26 Return of External Commercial Borrowings for July.
10 Aug 26 Monthly Return by Tax Deductors for July.
10 Aug 26 Monthly Return by e-commerce operators for July.
11 Aug 26 Monthly Return of Outward Supplies for July.
13 Aug 26 Monthly Return of Input Service Distributor for July.
13 Aug 26 Optional Upload of B2B invoices, Dr/Cr notes under QRMP scheme for July.
13 Aug 26 Monthly Return by Non-resident taxable person for July.
14 Aug 26 Issue of TDS Certificate for TDS deducted on Purchase of Property in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on certain payments by individual/HUF in June.
14 Aug 26 Issue of TDS Certificate for tax deducted on Virtual Digital Assets in June.
15 Aug 26 Issue of TDS certificates for Q1 of TY 2026-27.
15 Aug 26 Issue of TCS certificates for Q1 of TY 2026-27.
15 Aug 26 Details of Deposit of TDS/TCS of July by book entry by an office of the Government.
15 Aug 26 E-Payment of PF for July.
15 Aug 26 Payment of ESI for July
20 Aug 26 To add/amend particulars (other than GSTIN) in GSTR-1 of July. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. If incorrect values are auto-populated in Table 3.2 of GSTR-3B, correct the values by making amendments through
20 Aug 26 Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP). Auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders are now non-editable.
20 Aug 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for July.
25 Aug 26 Deposit of GST under QRMP scheme for July .
28 Aug 26 Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Aug 26 Deposit of TDS on payment made for purchase of property in July.
30 Aug 26 Deposit of TDS @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Aug 26 Deposit of TDS on certain payments made by individual/HUF for July.
30 Aug 26 Deposit of TDS on Virtual Digital Assets for July.
31 Aug 26 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
31 Aug 26 Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
31 Aug 26 Regularise pending MCA annual filings under CCFS 2026 Scheme without penalty but at concessional fees. Parallel route for inactive or defunct companies to opt for dormancy or strike-off.
31 Aug 26 Exercise option to opt for old regime for AY 26-27 if due date is 31 Aug.
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