Eligibility Criteria for ROC Filing for Partnerships in Aizawl

Entity Type: Only Limited Liability Partnerships (LLPs) are eligible and mandated to file with the Registrar of Companies (ROC). Traditional partnerships are not subject to ROC filing requirements.

Governing Law:

• Traditional Partnerships: Governed by the Indian Partnership Act, 1932; no ROC filing is required.


• LLPs: Governed by the LLP Act, 2008; ROC filing is compulsory.

Registration Authority:

• Traditional Firms: Registered with the Registrar of Firms (ROF) at the state level.


• LLPs: Registered with the Ministry of Corporate Affairs (MCA) and must obtain a Certificate of Incorporation.

Filing Applicability:

• LLPs: Required to submit ROC filings such as Form 11 (Annual Return) and Form 8 (Financial Statements).


• Traditional Partnerships: Do not have ROC compliance obligations.

Event-Based Compliance for LLPs: LLPs must also file event-specific ROC forms, such as Form 4 for partner changes, regardless of the business activity or revenue.

Audit Requirements for LLPs: An audit becomes mandatory if the LLP’s annual turnover exceeds ₹40 lakh or the capital contribution exceeds ₹25 lakh.

Advantages of ROC Filing for Partnerships in Aizawl

Legal Recognition: ROC compliance provides LLPs with official recognition as separate legal entities, boosting their credibility and professional reputation in the marketplace.

Limited Liability Protection: Registration with the ROC ensures that partners’ liabilities are confined to their capital contributions, safeguarding personal assets from business liabilities.

Enhanced Transparency: Regular ROC filings promote transparency in financial and operational matters, fostering trust among investors, clients, and financial institutions.

Better Funding Opportunities: Adhering to ROC requirements demonstrates good corporate governance, making it easier for LLPs to secure funding and attract potential investors.

Business Continuity: A ROC-registered LLP benefits from perpetual succession, allowing the business to continue smoothly despite changes in partnership structure.

Regulatory Compliance: Timely and accurate ROC filings help avoid penalties, ensuring the LLP operates in compliance with statutory laws and regulations.

Documents Required for ROC Filing for Partnerships in Aizawl

Incorporation Documents:

• Digital Signature Certificates (DSCs) of all designated partners.


• Valid Director/Designated Partner Identification Numbers (DIN/DPIN).


• Signed LLP Agreement.

Identity Proof of Partners:

• PAN Card (mandatory).


• One additional ID proof such as Aadhaar Card, copyright, or Voter ID.

Address Proof of Partners: Recent utility bill, copyright, or copyright, dated within the last two months.

Registered Office Proof:

• Rent agreement or ownership deed.


• No Objection Certificate (NOC) from the property owner if rented.


• Recent utility bill (not older than two months).

Additional Documents (if applicable):

• Consent letters from partners.


• LLP compliance declarations, where required.

Form-Specific Attachments:

• Audited financial statements.


• Copies of the LLP Agreement.


• Any other documents mandated by the specific ROC form being filed.

Online Process of ROC Filing for Partnerships in Aizawl

Register on the MCA Portal: Visit https://www.mca.gov.in and create an account using a valid user ID and password.

Obtain Digital Signature Certificate (DSC): Each designated partner must acquire a valid DSC to electronically sign incorporation and compliance documents.

Apply for DPIN/DIN: Designated partners without a Director Identification Number (DIN) or Designated Partner Identification Number (DPIN) should apply for one through the MCA portal.

Reserve LLP Name: Use the RUN-LLP (Reserve Unique Name) service on the MCA portal to propose and reserve a unique and compliant name for the LLP.

File Incorporation Application: Submit the LLP incorporation form online, attaching all necessary documents, including the draft LLP Agreement.

File LLP Agreement: Within 30 days of registration, file the finalized LLP Agreement in Form 3 to establish the partnership’s structure and terms.

File Annual Compliance Forms: Ensure timely submission of Form 11 (Annual Return) and Form 8 (Statement of Accounts and Solvency) each year via the MCA portal.

Event-Based Filings: Submit relevant forms such as Form 4 for changes in designated partners, whenever applicable.

Pay ROC Filing Fees: Complete the process by paying the applicable ROC fees online during each submission.