Stamp Duty on LLP agreement- State wise

Last Updated On: July 14, 2020, 11:30 a.m.
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STAMP DUTY ON LLP AGREEMENT 

Filing of LLP agreement with MCA  is the last step in the process of registering an LLP. After obtaining the LLP incorporation certificate, the LLP agreement, duly signed by the partners of the LLP must be filed within 30 days. Failure to file the LLP agreement attracts a penalty of Rs.100 per day.

 

What is LLP Agreement?

The LLP Agreement must be printed on non-judicial stamp paper. Once, printed on stamp paper, it must be signed by the Partners of the LLP and notarized. The value of stamp paper on which the LLP agreement must be printed or stamp duty to be paid on the LLP agreement is dependent on the state of incorporation and amount of capital contribution from the partners.

 

STAMP DUTY ON LLP AGREEMENT:

Stamp Duty payable of LLP Agreement differs from state to state as per the State Stamp Act. The stamp duty payable on partnership agreement in view of the Finance Bill, 2009 is also payable for LLP. 

The following is the LLP agreement stamp duty payable for various states in India:

  Capital Contribution & LLP Agreement Stamp Duty
STATE Less than Rs.1 Lakh Rs. 1 Lakh to Rs. 5 Lakh

Rs. 5 Lakh to Rs. 10 Lakh

Rs. 10 Lakh & Above
Andhra Pradesh 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 2000 5000 5000 5000
Karnataka 2500 2000 2000 2000
Kerala 5000 5000 5000 5000
Madhya Pradesh 2000 2000-5000 5000 5000
Maharashtra 1000 2000-5000 5000 5000
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

 

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