8 February 2024
Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023
 
Nexdigm's Inferences
 
The Ministry of Corporate Affairs vide its Circular No. 01/2024 F.No.17/30/2018 dated 7 February 2024 addresses the relaxation of additional fees and extends the last date of filing of Form LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008 read with the Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023.

Highlights of General Circular no. 01/2024 F.No.17/30/2018 dated 7 February 2024
Our Comments

This Circular has brought clarity on the following aspects:
  1. The Ministry of Corporate Affairs has notified the Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 vide G.S.R. No. 832 (E) dated 9 November 2023 and prescribed E-form LLP BEN-2 to file returns to the Registrar with respect to declarations under Section 90 of the Companies Act, 2013.
  2. The Ministry of Corporate Affairs has notified the Limited Liability Partnership (Third Amendment) Rules, 2023 vide G.S.R. No. 803 (E) dated 27 October 2023 and prescribed E-form LLP Form No. 4D to file returns to the Registrar with respect to declarations of beneficial interest in contributions received by the LLP.
  3. 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, this Circular informs that such LLPs may file Form LLP BEN-2 and LLP Form No. 4D without payment of any additional fees, up to 15 May 2024. The two forms shall be made available in version 3 for filing purposes with effect from 15 April 2024.
In a summary, the Circular notifies that the Ministry of Corporate Affairs has extended the filing deadline for Form LLP BEN-2 and LLP Form No. 4D until 15 May 2024, without additional fees. These forms will be available in version 3 for filing from 15 April 2024.

The circular link is given for your ready reference.
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