Filing Fee for Incorporation

• The ROC fee for incorporation is paid while filing Form FiLLiP
  
• The fee amount depends on the total capital contribution of the LLP
  
• LLPs with contributions up to ₹1 lakh pay a base fee of ₹500
  
• As the contribution increases, the fee also increases in prescribed slabs
  
• The fee must be paid online through the MCA portal at the time of submission
  

Capital Contribution Slabs and Fee

• Contribution up to ₹1 lakh: ₹500
  
• Contribution more than ₹1 lakh and up to ₹5 lakhs: ₹2,000
  
• Contribution more than ₹5 lakhs and up to ₹10 lakhs: ₹4,000
  
• Contribution more than ₹10 lakhs and up to ₹25 lakhs: ₹5,000
  
• Contribution more than ₹25 lakhs and up to ₹1 crore: ₹10,000
  

Stamp Duty Charges

• Stamp duty is separate from ROC fees and depends on the state in which the LLP is registered
  
• It is payable on the LLP Agreement and is based on capital contribution
  
• Each state prescribes its stamp duty rates under local laws
  
• The LLP Agreement must be executed on non-judicial stamp paper of the applicable value
  
• This amount is in addition to the incorporation fee paid to the ROC
  

Fee for Additional Forms

• Filing Form 3 for LLP Agreement: ₹50 to ₹600, depending on contribution
  
• Filing Form 4 for partner appointment or change: ₹50 to ₹600
  
• Filing Form 11 (Annual Return): ₹50
  
• Filing Form 8 (Statement of Accounts): ₹50 to ₹600, depending on contribution
  
• Delayed filings attract additional late fees of ₹100 per day per form
  

Mode of Payment and Acknowledgment

• All fees must be paid through the MCA e-payment gateway using debit, credit card, or net banking
  
• An acknowledgment receipt is generated upon successful payment
  
• The ROC does not process forms unless fees are paid in full
  
• Payment status can be tracked using the MCA portal transaction ID
  
• The system automatically calculates applicable fees based on the form and input details