In this editorial author discusses due date of filling of LLP-8 with Registrar of Companies for financial year 2019-20 along with date of signing of Financial Statement of LLP-8.
Lots of professionals has asked us about extension in filing of e-form LLP-8 for f.y. 2019-20.
Provisions of Law:
As per Section 34 read with rule 24(4) of LLP Act:
LLP Settlement Scheme
a) As per Modified LLP Settlement Scheme, general circular no. 13/2020 dated 30th March 2020:
“Any defaulting LLP is permitted to file belated documents, which were due for filing till 31st August 2020.”
“aforesaid scheme dated 30th March, 2020 extended till 31st December, 2020”
After reading of above-mentioned provisions of LLP Act and General Circulars issued by Ministry of Corporate Affairs it can be compiled that:
“LLP Settlement Scheme allowed all the LLP’s to file all their forms with ROC without any additional fees till 31st December 2020, with condition that due date of all those forms should be on or before 31st August 2020.”
“As per Section 34, due date of LLP-8 is 30th October 2020, which is after 31st August, 2020.”
One can opine that as LLP-8 for the financial year 2019-20 having due date 30th October 2020 which is after 31st August 2020.
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at firstname.lastname@example.org).