What is the Stamp Duty on LLP Agreement for all States in India By CS Gaurav Kumar


In this write-up, I have tried to cover the pain areas of every single professional who have to work really hard to find out as to what amount of stamp paper has to be bought for LLP Agreement for different states.
We know that Stamp Duty is subject to state and thus it varies from state to state.
Normally, when we incorporate Companies, we keep the capital of INR One Lac.
On the other hand, while we incorporate any LLP in India, the amount which is kept as minimum threshold generally is INR Ten Thousand. The problem arises when we have to struggle really hard after getting Certificate of Incorporation when we have to file Form 3 for initial LLP Agreement to MCA.
For example,
In Delhi, it is INR 100/-
In Haryana, it is INR 1000/-
In Uttar Pradesh, it is 750/-
Considering the capital is INR 10,000/-
Capsule: There is no MOA & AOA in LLP, unlike it has Limited Liability Partnership Agreement in LLP.
Points to remember:
- LLP Agreement must be printed on non-judicial stamp paper;
- LLP Agreement shall be signed by the Designated Partners of the LLP;
- LLP Agreement is required to be notarized before uploading;
- LLP Agreement has to be attached in Form 3 of LLP;
- The Content of Form 3 of LLP shall be in sync with the LLP Agreement;
- Stamp Duty payable of LLP Agreement is different from state to state; and
- The stamp duty payable on partnership agreement in view of the Finance Bill, 2009 is also payable for LLP.
To clear the ambiguity, here is the Chart on LLP Agreement Stamp Duty for all States
|
Capital Contribution & LLP Agreement Stamp Duty |
|||
State |
Less than |
Rs. 1 Lakh to Rs. 5 Lakh |
Rs. 5 Lakh to Rs. 10 Lakh |
Rs. 10 Lakh & Above |
Andhra Pradesh (Click here for Telangana) |
500 |
500 |
500 |
500 |
Arunachal Pradesh |
100 |
100 |
100 |
100 |
Assam |
100 |
100 |
100 |
100 |
Bihar |
2500 |
5000 |
5000 |
5000 |
Chhattisgarh |
2000 |
2000 – 5000 |
5000 |
5000 |
Goa |
150 |
150 |
150 |
150 |
Gujarat |
1000 |
2000 – 5000 |
6000 – 10000 |
10000 |
Haryana |
1000 |
1000 |
1000 |
1000 |
Himachal Pradesh |
100 |
100 |
100 |
100 |
Jammu Kashmir |
100 |
100 |
100 |
100 |
Jharkhand |
2500 |
5000 |
5000 |
5000 |
Karnataka |
2500 |
2000 |
2000 |
2000 |
Kerala |
5000 |
5000 |
5000 |
5000 |
Madhya Pradesh |
2000 |
2000 – 5000 |
5000 |
5000 |
1000 (If Capital is < 50000 Stamp Value of 500 will do) |
1000 + 1% of Capital above 1 Lakh (Max 5000 upto 5 Lakh) |
5000 + 1% of Capital above 5 Lakh (Max 10000 upto 10 Lakh) |
10000 + 1% of Capital above 10 Lakh (Max 15000 upto any amount) |
|
Manipur |
100 |
100 |
100 |
100 |
Meghalaya |
100 |
100 |
100 |
100 |
Mizoram |
100 |
100 |
100 |
100 |
Nagaland |
100 |
100 |
100 |
100 |
New Delhi |
1000 |
2000 – 5000 |
5000 |
5000 |
Orissa |
200 |
200 |
200 |
200 |
Punjab |
1000 |
1000 |
1000 |
1000 |
Rajasthan |
500 |
500 |
500 |
500 |
Sikkim |
100 |
100 |
100 |
100 |
Tamil Nadu |
300 |
300 |
300 |
300 |
Tripura |
100 |
100 |
100 |
100 |
Uttar Pradesh |
750 |
750 |
750 |
750 |
Uttarakhand |
750 |
750 |
750 |
750 |
West Bengal |
150 |
150 |
150 |
150 |
Dadra and Nagar Haveli |
1000 |
2000 – 5000 |
6000 – 10000 |
10000 |
Daman and Diu |
150 |
150 |
150 |
150 |
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. 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.
If you still have any query, leave me an email at Gaurav@ccoffice.in
Click here to read the disclaimer
About Author
Gaurav Kumar
Qualification: Company Secretary
Company: Compliance Calendar LLP
Location: New Delhi
Member Since: 09 Dec 2017 | Total Articles Contributed: 22
About Author :
Gaurav Kumar is Law Graduate, Masters in Commerce and Fellow Member of ICSI. He is also a Member of the Corporate Affairs Committee of PHD Chamber of Commerce & Industry (PHDCCI).
Write a Comment
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20-09-2018 / 06:04:26 PMReply
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Dear Jagrati,
I appreciate your input. The same Table is there in more than 10 sites because this is something pervasive. Moreover, kindly leave details which you find incorrect so that it could be corrected. Thanks again. Best, Gaurav.
20-11-2018 / 12:18:09 PMReply
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What is the stamp duty payable in Gujarat in case of Supplementary deed for change in partner cs@buchasia.com
29-03-2019 / 06:37:14 PMReply -
sir my llp is in haryana and capital is 20,000 rs. and i filed llp 3 form with 101 rs. now my form comes in resubmission having defect of less stamp duty paid on llp agreement. Can you please tell me what should be stamp duty value for llp agreement? now for how much value i have to buy non judicial stamp paper?
29-07-2019 / 03:18:46 PMReply -
In Karnataka its 2000 upto Rs 1 lakhsÂ
18-10-2019 / 01:13:56 PMReply

Dear Gaurav,
Sorry to inform but the table you have prepared is extracted from very renowned source and moreover the stamp duties you have mentioned are incorrect. Hope you would correct it soon.
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Thanks