Ministry of Corporate Affairs had issued General Circular No./2020 dated 04th March, 2020, introducing a new scheme, which provide relief to LLP’s which had defaulted in filing various forms/documents on the due dates mentioned in LLP Act, 2008 and the Rules made there under.

Period of the Scheme: This scheme shall come into force on the 16th March, 2020 and shall remain in force up to 13th June, 2020.

Applicability: LLP” is permitted to file belated documents, which were due for filing till 31st October, 2019 in accordance with the provisions of this Scheme

Fees & Additional Fees: payment of additional fee Rs 10/- per day for delay in addition to any fee as is payable for filing of such document or return, provided that such payment of additional fee shall not exceed Rs. 5,000/- per document.

Applicable Documents/Forms

(i.) Form-3 – Information with regard to limited liability partnership agreement and changes, if any, made therein;
(ii.) Form-4 – Notice of appointment, cessation, change in name/address/ designation of a designated partner or partner and consent to become a partner/ designated partner;
(iii.) Form-8 – Statement of Account & Solvency (Annual or Interim);
(iv.) Form-11– Annual Return of Limited Liability Partnership (LLP).

Immunity from prosecution in respect of document(s) filed under the
scheme: The defaulting LLPs, which have filed their pending documents till
13th June 2020 and made good the default, shall not be subjected to prosecution by Registrar for such defaults.