The Ministry of Corporate Affairs (MCA) has relaxed additional fees and extended the last date of filing for Form LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008. The MCA has notified the Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 and prescribed E-form LLP BEN-2 to file a return to the Registrar in respect of a declaration under section 90 of the Companies Act, 2013. The MCA has also notified the Limited Liability Partnership (Third Amendment) Rules, 2023 and prescribed E-form LLP Form no. 4D to file a return to the Registrar in respect of a declaration of beneficial interest in contribution 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, the MCA has informed that such LLPs may file Form LLP BEN-2 and LLP Form No. 4D, without payment of any additional fees, up to May 15, 2024. The two forms will be made available in version-3 for filing purposes with effect from April 15, 2024.