Filing deadline for LLPs adjusted to require submission of Form 8 after end of relevant financial year under amended rule.
The amendment inserts a transitional proviso to rule 24 requiring limited liability partnerships that closed their financial year on 31st March, 2011 to file the Statement of Account and Solvency in Form 8 with the Registrar within a limited period measured from the end of six months of the financial year to which the statement relates, establishing the operative filing deadline under the LLP Rules.

Statement of Account and Solvency: new Form prescribes required financial schedules, certification and charge disclosure under LLP rules
The Second Amendment Rules, 2011 substitute Form 8 with Form 08 - Statement of Account & Solvency, effective 15-9-2011, requiring designated partners or authorised representatives to declare solvency, append a Statement of Assets and Liabilities and a Statement of Income and Expenditure with comparative periods, and disclose charge creation/modification/satisfaction particulars. The form mandates certification by a designated partner or auditor, specified identification (DPIN/PAN, LLPIN), required attachments (including MSME disclosures), digital signatures, and electronic filing controls including pre-scrutiny and approval/rejection fields.

Designated Partnership Identification Number clarifies identification and substitution by Director Identification Number for designated partners' appointment and filings.
Amendments create a Designated Partnership Identification Number (DPIN), allow electronic application under Companies DIN rules, and provide that an existing Director Identification Number (DIN) suffices in place of DPIN; designated partners must intimate consent and DPIN to the LLP and update both the Central Government and the LLP of any changes within thirty days, with legacy Forms 7 and 10 deleted.

Limited Liability Partnership specified as body corporate, enabling application of section 226(3)(a) corporate treatment.
Central Government, exercising the power under clause (c) of sub section (7) of section 2 of the Companies Act, 1956, specifies the Limited Liability Partnership incorporated under clause (1) of section 3 of the Limited Liability Partnership Act, 2008 as a body corporate for the limited purpose of clause (a) of sub section (3) of section 226 of the Companies Act, 1956, thereby applying that specific Companies Act provision to LLPs without broader reclassification.