Stamp Duty on LLP Agreement – All States in India


Stamp Duty on LLP Agreement

LLP Agreement is required to be stamped as per stamp duty rate payable under respective State where the LLP is registered.

Stamp duty on agreement is paid either through Judicial Stamp Paper or through e-Stamping from Stock Holding Corporation of India Limited (SCHIL), wherever available. Stamp duty charges varies from state to state.

Stamp duty for LLP Agreement should not be paid on MCA Portal. The Stamp Duty payable for LLP Agreement is a State subject and same may be paid as per the State Stamp Act.  As per instructions from Ministry of Corporates Affairs (MCA), till the time specific Stamp Duty is prescribed in respective Stamp Act, the Stamp duty on LLP Agreement may be paid as per the stamp duty payable on partnership agreement in view of the Finance Bill, 2009. There are few states like Karnataka has added specific Stamp Duty for LLP agreement in their Stamp Act.

Stamp Duty on LLP Agreement – All States in India

Andhra Pradesh

First LLP Agreement (Clause 41A)

  • Where the capital does not exceed ₹5,000.00 : ₹100
  • Where the capital exceeds ₹5,000.00 :  ₹500

Reconstitution of LLP Agreement (Clause 41B)

  • Where immovable property contributed as share by a partner : 5% on the market value or the immovable property
  • Any other case : ₹500

Arunachal Pradesh

First LLP Agreement / Reconstitution

 ₹100 (Any Capital contribution)

Assam

₹100 (Any Capital contribution)

Bihar

₹2500 (Any Capital contribution)

Chhattisgarh

Dadar and Nager Haveli

Daman and Diu

Goa

Gujarat

Haryana

Himachal Pradesh

J&K

Jharkhand

Karnataka

Constitution of LLP, or Conversion of Firm/Company into LLP. [Clause 40-A(A)]

  • Where the capital does not exceed ₹10 Lakhs: ₹1000
  • Where the capital exceeds exceed ₹10 Lakhs: ₹1000 + ₹500 for every ₹5 Lakhs or part thereof, exceeding ₹10 Lakhs capital amount, subject to a maximum stamp duty of ₹10 Lakhs

Reconstitution of LLP Agreement

  • Where the capital does not exceed ₹10 Lakhs: ₹1000
  • Where the capital exceeds exceed ₹10 Lakhs: ₹1000 + ₹500 for every ₹5 Lakhs or part thereof, exceeding ₹10 Lakhs capital amount, subject to a maximum stamp duty of ₹10 Lakhs

Kerala

Madhya Pradesh

Maharashtra

Manipur

Meghalaya

Mizoram

Nagaland

New Delhi

Orissa

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar Pradesh

Uttarakhand

West Bengal

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