Service brief · Chapter II · Event-based filings

Amend your LLP Agreement,cleanly and within the deadline.

Capital contributions changing hands, profit-share ratios being rewritten, a new business activity being added, or governance being overhauled. Each is a change to the LLP Agreement itself, captured in a supplementary Agreement and filed with the Ministry of Corporate Affairs through Form 3.

Brief last revised · July 2026

I.
Part One

How the filing works

From the supplementary Agreement to the amended terms on the MCA record.

Why this brief exists

Situations that bring people to this filing

The mechanics are the same for every kind of change, but the reason varies. These are the four patterns behind almost every Form 3 filing:

  1. i.

    Capital contribution changing

    One partner is bringing in more capital, another is withdrawing part of theirs, or the incoming partner joining under a separate partner-change filing is putting in a specific amount. Each of these needs the LLP Agreement's capital-contribution schedule to be rewritten in a supplementary Agreement.

    File a capital change
  2. ii.

    Profit-share ratio adjustment

    One partner has taken on more of the operating load or the founding split no longer reflects the current reality of the business. The partners agree to a new profit-share ratio, and the supplementary Agreement records it. This is the most common Agreement change in growing LLPs.

    File a profit-share change
  3. iii.

    Adding or dropping a business activity

    The LLP is expanding into a new line, or dropping an old one. The nature-of-business clause in the Agreement is amended to reflect the new scope. Where the new activity requires a sector licence (financial services, insurance, telecom), the licence comes first and the Agreement amendment follows.

    File an activity change
  4. iv.

    Governance and signing authority overhaul

    The Agreement's decision-making rules, meeting frequency, quorum, signing authority, or dispute-resolution clauses are being rewritten. Often triggered by a management change, a fresh investor requirement, or an outgrowing of the founding structure.

    File a governance change
The filing

What Form 3 actually does

Every change to the LLP Agreement is reported to the Ministry through Form 3. Section 23 of the LLP Act 2008 requires the filing within 30 days of the supplementary Agreement being executed. The form carries a scan of the executed supplementary Agreement as an attachment.

The supplementary Agreement itself has to be stamped under the state Stamp Act before Form 3 is filed. Filing without stamp duty paid is a common cause of rejection; MCA cross-checks the stamp duty amount against the state schedule.

Once accepted, the supplementary Agreement joins the original Agreement on the LLP's records. Both documents together define the operative rules going forward.

The two documents involved

  • FORM 3
    Notice of changes in the LLP Agreement. Filed within 30 days of the supplementary Agreement being executed. Digitally signed by a designated partner and certified by a Practising Company Secretary.
  • SUPPLEMENTARY AGREEMENT
    The document that captures the change on paper. Stamped and signed by every partner. Attached as a scan to Form 3. Sits on the LLP's records alongside the original Agreement.

If the change is a partner joining or leaving, Form 3 is filed with Form 4 (the partner-change form), not separately. The two filings are linked at MCA.

From your side

Documents you will need to send

The paperwork is compact. Every piece has to line up before the supplementary Agreement can be drafted.

About the LLP

  • Original LLP Agreement, plus every earlier supplementary Agreement
  • Certificate of Incorporation and DPIN of every designated partner
  • Digital Signature Certificate of a designated partner (the one who will sign Form 3)
  • Latest partner contribution position (for capital-change amendments) reconciled against the LLP's books

About the change itself

  • Plain-English description of what needs to change (capital, profit share, activities, governance)
  • Effective date of the change (usually the date the supplementary Agreement is signed)
  • Written consent of every partner (or of the specified partners, if the original Agreement provides for less than unanimous consent)
  • Stamp duty receipt in the name of the LLP for the calculated amount
Step by step

Done within 7 to 10 working days

Most Agreement amendments wrap in about a week and a half from a clean start. Timing only stretches if the state stamp office is slow with the duty payment, or if partner signatures take longer than expected to collect.

  1. Day 1

    Briefing and drafting

    You share what needs to change in the LLP Agreement (capital contributions, profit share, activities, partner roles). The supplementary LLP Agreement is drafted around your specific instructions, with plain-English clauses.

  2. Days 1–3

    Partner consent and stamp duty

    Every partner reads the draft. Where changes are unanimous, written consent is collected in one round. Stamp duty is computed against your registered-office state and paid; the receipt is retained.

  3. Days 3–4

    Execution of the supplementary Agreement

    The supplementary Agreement is signed by every partner (or the designated partners if only they need to sign, per your original Agreement). Notarisation is added where the state requires it.

  4. Days 4–5

    Form 3 filed, certified by PCS

    Form 3 (notice of change) is filled with the details of the amendment and attached to a scan of the executed supplementary Agreement. Signed digitally by a designated partner and certified by a Practising Company Secretary before submission to the Ministry.

  5. Days 5–7

    MCA approval and update

    MCA processes Form 3 in about two working days. Once accepted, the amendment is on the LLP's public record and the supplementary Agreement joins the original as an operative document.

What it costs

Our fee

What it costs, line by line

Starting at ₹4,000 for the filing itself.

  • Professional fee
    ₹4,000
    Per amendment. Includes drafting the supplementary Agreement, Form 3 preparation, PCS certification, and MCA follow-up.
  • Government filing fee
    ₹50 – ₹200
    Charged by MCA on Form 3. Depends on the LLP's total capital contribution slab (₹50 for smaller LLPs, up to ₹200 for larger).
  • State stamp duty
    State-specific
    On the supplementary Agreement. Ranges from a fixed ₹500 in some states to 1% of the incremental capital contribution in Maharashtra. Computed against your registered-office state.
  • Notary charges (if state requires)
    ₹200 – ₹500
    A handful of states require the supplementary Agreement to be notarised in addition to being stamped. Nominal cost where applicable.

Your exact all-in number, including the state stamp duty on your specific supplementary Agreement, appears in the online form before any payment is taken.

After MCA approves

What changes on the ground

Once Form 3 is accepted, the supplementary Agreement is publicly-visible on the LLP's master data. A few housekeeping items follow.

  • Amended Agreement on record
    The supplementary Agreement joins the original LLP Agreement on the company's records. Both are read together as the operative Agreement going forward. Every future amendment adds another layer.
  • Capital account entries updated
    If the change involves capital contribution (adjustments, withdrawals, or new capital), each partner's capital account in the LLP's books is updated to reflect the new position. The changes flow into the next annual filing.
  • Bank mandate revised if signing authority changed
    If the amendment changes who can sign for the LLP (say, from any one designated partner to any two jointly), the bank is notified with a copy of the supplementary Agreement and the Form 3 acknowledgement. The signing mandate is updated the same day.
  • GST and IEC records refreshed
    If the change affects business activity, capital contribution, or the authorised signatory, the GST portal and IEC portal are updated. Missing this leaves external records out of sync with the operative Agreement.
  • Statutory registers updated
    The register of partners, contributions, and (where kept) the register of changes to the Agreement are updated with the amendment date and the new position.
  • Downstream contracts refreshed
    Client contracts, vendor agreements, and licences that describe the LLP's business scope, capital, or signing authority are reviewed. Where a contract quotes an old clause, it is amended by mutual consent.
What goes wrong in practice

Common mistakes to avoid

Form 3 is short. The trouble is on the supplementary Agreement side.

  • Under-stamping the supplementary Agreement

    Every state charges its own stamp duty on an LLP Agreement amendment. Under-stamping makes the Agreement inadmissible in court, and the state can recover the deficient duty with a penalty of up to ten times the shortfall. Get the state's exact rate before drafting, not after.

  • Filing Form 3 before executing the supplementary Agreement

    Form 3 has to be filed after the supplementary Agreement is signed, dated, and stamped. Filing it based on the draft alone leads to a rejection because the attached document is unsigned. The effective date on Form 3 must match the signed Agreement's date.

  • Missing the 30-day window

    Form 3 has to be filed within 30 days of the supplementary Agreement being executed. LLP additional-fee multipliers are steep: 1× the normal fee for the first month of delay, climbing to 25× (small LLPs) or 50× (large LLPs) for long delays.

  • Ambiguous drafting of the change

    A supplementary Agreement that says 'the profit share of Partner X is increased' without specifying the new percentage is legally meaningless. Every change must be specific enough that a stranger reading the two Agreements together can tell exactly what changed. Vague clauses are the leading cause of partner disputes at exit.

  • Not updating downstream registrations

    After Form 3 is accepted, GST portal, IEC, tax filings, and industry-specific licences may need to be brought in line with the amended Agreement. Skipping this creates a mismatch: the LLP Agreement says one thing, external records say another, and GST or licence scrutiny later gets messy.

II.
Part Two

Understanding the change

The structural background, read at your pace, in any order.

The internal rulebook

What the LLP Agreement covers

The LLP Agreement is the private contract between the partners of an LLP. It sits alongside the LLP Act 2008: where the Act sets the outer framework, the Agreement fills in every specific rule for how this particular LLP is run.

Section 23 of the LLP Act requires every LLP to have an Agreement filed with the Ministry within 30 days of incorporation. Once filed, the Agreement is publicly visible on the MCA portal, though only the partners themselves can amend it.

i.

Capital and contribution

How much each partner has contributed, what form the contribution takes (cash, property, services, an intangible), and how future contributions are handled. This is one of the most frequently amended sections.

ii.

Profit and loss sharing

The ratio in which profits are distributed and losses are borne. Can be equal to the capital contribution ratio, or different where partners have agreed on a working-partner premium or a specific tilt.

iii.

Roles, powers, and voting

Which partner does what, which decisions need consent from all partners, which need only a majority, and whether specific partners have veto rights on specific matters. Governance quietly matters more than capital when a dispute arises.

iv.

Exit and dispute resolution

How a partner can exit, how their capital account will be settled, whether the remaining partners have first right to buy their share, and how disputes are resolved (arbitration, mediation, court). Well-drafted exit clauses save the LLP from years of litigation.

Every state, every time

State stamp duty on the amendment

A supplementary LLP Agreement is a document liable to stamp duty under each state's Stamp Act. The rate depends on the state of your registered office and the nature of the change. The most common patterns:

  • Maharashtra

    1% of the incremental capital contribution (where the change involves capital), with a minimum floor of ₹500. Where the change does not involve capital (say, only profit-share or governance), a fixed amount of ₹500 to ₹1,000 usually applies.

  • Karnataka

    Fixed amounts by slab. Amendments involving capital changes fall into different slabs based on the incremental amount; typical range ₹1,000 to ₹5,000. Non-capital amendments carry a fixed ₹500 to ₹1,000.

  • Delhi

    Fixed schedule: ₹500 for most amendments, higher for capital changes involving more than ₹10 lakh. Simpler than Maharashtra.

  • Other states

    Each has its own schedule under the state Stamp Act. The paralegal on the filing pulls the exact amount against your registered-office state before the supplementary Agreement is signed. The stamp duty receipt is retained and attached to Form 3.

The cost of delay

If the 30-day deadline is missed

Form 3 has to be filed within 30 days of the supplementary Agreement being executed. LLP late-filing fees are among the steepest in Indian corporate law: 1× the normal fee for the first month of delay, climbing sharply to as much as 50× for a large LLP after 90 days. Small LLPs (contribution up to ₹25 lakh) cap at 25×.

  1. i.

    Fill the online form

    Save and resume anytime. No pressure to finish in one sitting.

  2. ii.

    Review the scope and fee

    The exact all-in fee, the timeline, and what's included appear together before any payment.

  3. iii.

    Filing begins

    Your dashboard tracks every step. Every form is signed and certified by a Practising Company Secretary.