In this editorial author shall discuss, the provisions, process, criticalities of Web-form LLP-08 i.e. LLP-08 is Statement of Account & Solvency and Charge to Registrar of Companies of LLP. Due to change of MCA version from V2 portal to V3 Portal Now, LLP-08 form shall be Web Based form. LLP-08 required to file Pursuant to section 34(2) & (3) of The Limited Liability Partnership Act, 2008 read with rule 24 of The Limited Liability Partnership Rules, 2009.
Web Based:
It is not required to first download blank LLP-08 e-form from portal. LLP’s have to prepare the form directly on MCA website as web-based form. The webform LLP Form No. 08 aims to simplify the process of filing of Statement of Account & Solvency and Charge to Registrar of Companies of LLP to Registrar of companies (RoC)
Check Point:
√ Please ensure that applicant of the webform is registered as a business user at the MCA portal before filing the webform.
√ If the space within any of the fields is not sufficient to provide all the information, then additional details can be provided as an optional attachment to the webform
√ Form shall ask for certification as per status of company as Small & Non-Small LLP
Due Date:
Every LLP is required to file LLP-8 within 30 days of end of 6 month from closure of its financial year i.e. 30th October 2022.
Information required to fill in LLP-08:
> Figures from Balance Sheet and Profit & Loss Account
> Address of Police Station
> Any contingent Liability
Process of Filling of Form
√ Complete filling up the form
√ Submit the form
√ SRN number will be generated and communicated by mail and SMS
√ SRN number and document will be available in My Application
√ The form is also auto-downloaded as a PDF in your system. If the download is not done, the pdf can be downloaded from My Application against SRN number “Download the PDF”
√ Open the PDF in adobe
√ Affix the DSC as per the normal process
Process of Submitting /Uploading of forms after affixing the DSC
After signing of the documents, the user will be required to upload the pdf document (with affixed DSC) on the MCA portal against the SRN
√ Go to My Application
√ Check for relevant SRN
√ Scroll right
√ Use the “Upload PDF” option
√ Directed to a page where one can upload the “DSC affixed PDF document”
CONCLUSION
Above mentioned is complete process/ provisions of web-based form LLP-08. Every LLP is required to file this form ever financial year.
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).
Author Bio
May I know if CA/ CS is required for low turnover LLPs? can’t it be filed under DP signature? online form doesn’t seem to have that option
Its mean Professionals registered under professional category is not able to prepare and upload the form. Now each LLP has to create their Logins on MCA.