Modification to LLP Scheme 2020

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....dification- reg. sir, In continuation to Ministry's General Circular No.06/2020 dated 04.03.2020 and in order to support and enable Limited Liability Partnerships (LLPs) registered in India to focus on taking necessary measures to address the COVID-19 threat and to reduce their compliance burden, certain modifications to the said Circular have been decided to be implemented by this Ministry,....

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....nless the context otherwise requires, (a) "Act" means the Limited Liability Partnership Act, 2008; (b) "LLP' means a LLP as defined in Section 2 (n) of the Limited Liability partnership Act, 2008; (c) "defaulting LLP" means a LLP registered under the Limited Liability partnership Act, 2008 which has made a default in filing of documents on the due date(s) specified u....

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....ed documents under this scheme. (v) Immunity from prosecution in respect of document(s) filed under the scheme:- The defaulting LLPs, which have filed their belated documents till 30th September, 2020 and made good the default, shall not be subjected to prosecution by the Registrar for such defaults. (vi) The Scheme not to apply:- This Scheme shall not apply to LLPs which have made application....