https://www.taxtmi.com/caselaws?id=459379 A limited liability partnership applying for registration under the Kerala Value Added Tax Rules, 2005 is treated as falling within the partnership-firm registration procedure where the rules contain no separate exception for LLPs. The rules require an attested partnership deed and a declaration in Form No. 2 signed by all partners, and the affidavit requirement may be complied with by the managing partner. The declaration must also disclose the required partner particulars. The commentary states that the later Limited Liability Partnership Act, 2008 does not displace the prescribed KVAT registration procedure in the absence of an express statutory exemption. en-us Thu, 02 Mar 2017 00:00:00 +0530 Wed, 11 Dec 2024 14:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459379 A limited liability partnership applying for registration under the Kerala Value Added Tax Rules, 2005 is treated as falling within the partnership-firm registration procedure where the rules contain no separate exception for LLPs. The rules require an attested partnership deed and a declaration in Form No. 2 signed by all partners, and the affidavit requirement may be complied with by the managing partner. The declaration must also disclose the required partner particulars. The commentary states that the later Limited Liability Partnership Act, 2008 does not displace the prescribed KVAT registration procedure in the absence of an express statutory exemption. Case-Laws Indian Laws Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459379