The Ministry of Corporate Affairs vide its Circular No. 01/2024 F.No.17/30/2018 dated 7 February 2024 addresses the relaxation of additional fees and extends the last date of filing of Form LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008 read with the Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023.
Highlights of General Circular no. 01/2024 F.No.17/30/2018 dated 7 February 2024
Our Comments
This Circular has brought clarity on the following aspects:
- The Ministry of Corporate Affairs has notified the Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 vide G.S.R. No. 832 (E) dated 9 November 2023 and prescribed E-form LLP BEN-2 to file returns to the Registrar with respect to declarations under Section 90 of the Companies Act, 2013.
- The Ministry of Corporate Affairs has notified the Limited Liability Partnership (Third Amendment) Rules, 2023 vide G.S.R. No. 803 (E) dated 27 October 2023 and prescribed E-form LLP Form No. 4D to file returns to the Registrar with respect to declarations of beneficial interest in contributions received by the LLP.
- In view of the transition of MCA-21 from version 2 to version 3 and to promote compliance on the part of reporting Limited Liability Partnerships, this Circular informs that such LLPs may file Form LLP BEN-2 and LLP Form No. 4D without payment of any additional fees, up to 15 May 2024. The two forms shall be made available in version 3 for filing purposes with effect from 15 April 2024.
In a summary, the Circular notifies that the Ministry of Corporate Affairs has extended the filing deadline for Form LLP BEN-2 and LLP Form No. 4D until 15 May 2024, without additional fees. These forms will be available in version 3 for filing from 15 April 2024.
The circular link is given for your ready reference.
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