MCA Grants One-time Relaxation for Filing of Forms 3, Form-4 & Form-11 under LLP Act Without Any Additional Fee
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- Last Updated on 28 August, 2023
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General Circular No. 8/2023; Dated: 23.08.2023
To address difficulties faced by certain LLPs and promote ease of doing business, the MCA has granted one-time relaxation in additional fees for LLPs that are unable to file forms 3, 4 and 11 within due dates and provide an opportunity to update their filings and details in Master-data for future compliances.
The filing of Forms 3 and 4 without additional fees shall be applicable for event dates 01.01.2021 and onwards. For events dated prior to 01.01.2021, these forms can be filed with 2 times and 4 times of normal filing fees as additional fees for small LLPs and other than small LLPs.
The filing of Form 11 without additional fee shall be applicable for F.Y. 21-22 onwards. These forms shall be available for filing from 01.09.2023 onwards till 30.11.2023. Form 11 for previous years (prior to FY 2021-22) forms can be filed with 2 times and 4 times of normal filing fees as additional fees for small LLPs and other than small LLPs.
Further, Form 3 and Form 4 would be processed under Straight Through Process (STP) mode for all purposes except for change in business activities. The stakeholders are advised to file these forms in a sequential manner i.e. the filing for old events date may be filed first and so on as to update the master data in the proper manner.
Also, these forms shall be available for filing from 01.09.2023 onwards till 30.11.2023 (both dates inclusive).
Click Here To Read The Full Circular
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