Limited Liability Partnership notification amended to change the operative date from 1 January 2026 to 16 February 2026.
The Central Government amends the earlier notification establishing Regional Directors by substituting, in paragraph 2, the figures, letters and word "1st January, 2026" with the words, figures and letters "the 16th February, 2026", thereby revising the operative date in the principal notification S.O. 4851(E).

Limited Liability Partnership administration effective date postponed to 16 February 2026 by government notification amendment.
Substitutes the commencement date in the notification establishing Registrars for LLP administration: replaces "1st January, 2026" with "the 16th February, 2026" under powers conferred by sub-sections (1) and (2) of section 68A of the Limited Liability Partnership Act, 2008, thereby postponing the implementation timetable of the Registrar framework set out in the principal notification S.O. 4849(E).

Regional Directors under the Limited Liability Partnership Act established with specified jurisdictions, effective 16 February 2026.
Central Government establishes Regional Directors under the Limited Liability Partnership Act to discharge statutory and delegated functions within ten designated Regional Directorates, each with a specified headquarters and assigned State and Union Territory jurisdictions; the regional structure takes effect from 16th February, 2026.

Registrars for LLP registration established with territorial jurisdictions, effective 16 February 2026, under Section 68A.
Establishes Registrars to administer Limited Liability Partnership registrations by listing Registrar offices and the specific districts or states each will serve for LLP registration and related statutory functions, with the notification taking effect from 16 February 2026 and noting a substituted commencement provision by a later notification.

Inclusion of Centre for Processing Accelerated Corporate Exit expands authority under Rule 37 to process striking off of defunct LLPs.
The amendment designates the Centre for Processing Accelerated Corporate Exit as an alternate authority alongside the Registrar under Rule 37 for functions related to striking off names of defunct LLPs, adding the Centre after references to the Registrar in sub rule (1) clause (b) and the first proviso, and inserting similar language in sub rules (3) and (4); it also inserts an Explanation defining the Centre as the office established by the Central Government under section 396 of the Companies Act, 2013.

Limited Liability Partnerships must identify and report individuals with 10%+ indirect or direct ownership or significant influence as SBOs.
The Rules require reporting limited liability partnerships to identify and obtain declarations from any individual who, alone or with others or through persons or trusts, holds indirectly or together with direct holdings at least ten per cent of contribution, voting rights, distributable profits or otherwise exercises significant influence or control as a Significant Beneficial Owner. Reporting LLPs must maintain a register of SBOs, file returns with the Registrar, serve prescribed notices to partners, and may apply to the Tribunal for restrictions where information is not provided or is unsatisfactory.

Limited Liability Partnership rules require registers of partners, declarations of beneficial interest, and a responsible designated partner.
The amendment mandates each LLP to maintain a Register of Partners in Form 4A recording partner particulars and detailed contribution information; requires registered partners and beneficial owners to file declarations of beneficial interest in Forms 4B and 4C within thirty days of entry or acquisition, with the LLP to record such declarations and file Form 4D with the Registrar within thirty days; and designates a partner responsible for providing information on beneficial interests to the Registrar, with specified timelines for entries and rectifications.

Limited Liability Partnership rules updated: Form 3 and Form 4 substituted to govern LLP agreement disclosures and partner notices.
The 2023 amendment substitutes revised Form 3 and Form 4 in the Limited Liability Partnership Rules, 2009. Form 3 prescribes disclosures for the initial LLP agreement and all subsequent amendments, covering LLP identification, agreement particulars, business activities, partners' contributions and profit sharing, management, restrictions, dispute resolution, duration and winding up, amendment details and required attachments and certifications. Form 4 prescribes notices of appointment, cessation and changes of partners or designated partners, consent to act, detailed partner and corporate nominee particulars, supporting proofs and professional certification.

Limited Liability Partnership Form No.3 now requires detailed LLP agreement information and disclosure of any agreement changes.
The Central Government substitutes LLP Form No. 3 (pursuant to rule 21(1)) to require filing either initial LLP Agreement information or any changes, including LLP identity; agreement place and dates; business activities; partner contributions and profit sharing; total partners and designated partners; rights, duties, restrictions, management and meeting procedures; indemnity and clauses on admission, retirement, cessation, expulsion, resignation; dispute resolution; duration and winding up; amendment dates and SRNs; changed business activity details; attachments of agreements; designated partner declaration; and professional certification.

Limited Liability Partnership rules amended: updated filing forms, PAN/TAN disclosure, and insolvency signing provisions for LLPs.
The 2022 amendment revises LLP Rules to require PAN and TAN on Form 16, to attach incorporation or registration certificates with applications, to permit insolvency office holders (IRP/RP/liquidator/LLP administrator) to sign Statement of Account and Solvency and, for small LLPs under CIRP or liquidation, to sign annual returns without designated partner certification; it also substitutes and omits several form references including removal of Form 29.

Commencement of Limited Liability Partnership Amendment provisions: core amendments appointed to commence on the notified commencement date.
The Central Government, exercising the power conferred by the relevant sub section of the Limited Liability Partnership (Amendment) Act, issues a notification appointing a future date as the day on which the amendment provisions up to the specified terminal provision shall come into force, communicated by the Ministry of Corporate Affairs.

Limited Liability Partnership amendments impose automatic name-change for noncompliant LLPs and establish adjudication and appeal procedures.
A new rule 19A provides automatic allotment of a new LLP name beginning with "ORDNC" (order of Regional Director not complied) including year, serial number and LLPIN where an LLP fails to comply with a Regional Director's direction within three months, with specified exception for pending e forms; the renamed LLP must state "Order of Regional Director Not Complied (under section 17 of the LLP Act, 2008)" on invoices and correspondence and comply with section 21 unless it subsequently changes name under section 19. The rules also create an adjudication regime (rules 37A-37D) setting appointment, notice, electronic reply, hearing, powers, timelines, penalty payment and appeal procedures to the Regional Director.

Application of Companies Act provision to LLPs extends section 460 regime to limited liability partnerships by government notification.
The Central Government, under the enabling power in the Limited Liability Partnership Act, directed that the provisions of section 460 of the Companies Act, 2013 shall apply to a limited liability partnership from the date of publication, thereby importing that Companies Act provision into the LLP regulatory regime.

Limited Liability Partnership rules amended: centralised CRC processing, new FiLLiP/RUN LLP forms, DPIN allotment and resubmission timelines established.
The amendment centralises processing by authorising the Central Registration Centre to handle Form RUN LLP and Form FiLLiP on behalf of jurisdictional Registrars; FiLLiP is established as the primary incorporation document (also used for name reservation and DPIN applications) to be filed with prescribed fees. The Registrar must notify defects and allow up to two resubmissions within a thirty day cap (fifteen days each). Name reservation via RUN LLP must be filed online with a fifteen day re submission window. Certificate of Incorporation is issued in Form 16.

Designated partner identification: electronic DIR-3 application required and DPIN/DIN changes notified via DIR-6 within thirty days.
The amendment requires individuals seeking appointment as designated partners to apply electronically in Form DIR-3 to obtain a DPIN (or use an existing DIN) for appointment, and mandates that DPIN/DIN holders must file Form DIR-6 to intimate any change in particulars to the Central Government within thirty days.

Limited Liability Partnerships must file overdue returns and specific affidavits and certifications when applying to strike off from register.
An LLP applying for striking off must file overdue Form 8 and Form 11 up to the end of the financial year when it ceased operations, and file Form 24 with: a CA certified statement of nil assets and liabilities made up to within 30 days; an affidavit by designated partners confirming non commencement or cessation date, absence of liabilities with indemnity, bank account closure or non existence (with bank certificates), and income tax filing status; income tax return acknowledgement if business was carried on; and initial LLP agreement copies if applicable.

Nominee disclosure requirement expands LLP form fields and revises partner information tables under the LLP Rules.
The Second Amendment to the LLP Rules substitutes entries in Forms 2, 3, 4 and 11 to add explicit Name of nominee fields and to replace existing tables with standardized columns requiring DPIN/Income tax PAN/Passport number, partner name, nominee name for body corporate, designation, form and monetary value of contribution, percentage of profit sharing, and, in Form 11, section number, offence and penalty imposed.

Limited Liability Partnership conversion form requires specified firm and LLP particulars, certification, and incorporation attachments for registry notice.
The amendment substitutes Form 14 to be used for intimating the Registrar of Firms of conversion of a firm into a limited liability partnership; the form requires Part A firm registration details and Part B LLP particulars including LLPIN, name, date of incorporation, registered office address, contact information, mandatory fields, signature, DIN/DPIN, and attachments including the certificate of incorporation.

Limited Liability Partnership rules amended to require Form 14 intimation on conversion and update prescribed forms.
Amendments to the LLP Rules, 2009 effective 19 October 2015 require that where a firm converts into an LLP an intimation of conversion be given to the Registrar of Firms in Form 14 within fifteen days of LLP registration; omit sub rules (3) of rules 39 and 40; revise entries and numbering in the addenda to Forms 2 and 4; and insert the National Emblem before certificate headings in Forms 16, 19 and 30.

Applicability of Companies Act provision to limited liability partnerships extends company-law compliance to LLPs by central notification.
The Central Government, invoking powers under the Limited Liability Partnership Act, directs that Section 458 of the Companies Act, 2013-except the proviso to subsection (1)-shall apply to limited liability partnerships from the date of publication in the Official Gazette, thereby extending the operative compliance mechanisms of that Companies Act provision to LLPs.