Annual return filing requirement: verification by designated partner or company secretary and insolvency-related signing exception applies. Limited liability partnerships must file an annual return with the Registrar in the prescribed form. LLPs below specified turnover or contribution thresholds must attach a certificate from a designated partner (other than the signatory) confirming truth and correctness; other LLPs must attach a certificate from a Company Secretary in practice who has verified the books and records. Where insolvency resolution or liquidation has been initiated for an LLP meeting the lower thresholds, the annual return may be signed by the interim resolution professional, resolution professional, liquidator or LLP administrator and need not be certified by a designated partner. Filing fees are set out in an annexure.