LLP

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Querist : Anonymous

Querist : Anonymous (Querist)

28 September 2010 Whether audit of all LLPs would be mandatory?

CA Sanat Pyne

CA Sanat Pyne (Expert)
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28 September 2010 Audit of LLPs shall be mandatory. However a more simplified compliance regime for small LLPs is being proposed by exempting such LLPs from the requirement of audit by exemption through notification by the Central Government.

Querist : Anonymous

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28 September 2010 Whether any Annual Return would be required to be filed by an LLP?

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CA Sanat Pyne

CA Sanat Pyne (Expert)
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28 September 2010 Every LLP would be required to file with ROC, every year, an Annual Return, contents of which would be prescribed under rules.

Querist : Anonymous

Querist : Anonymous (Querist)

28 September 2010 Whether electronic filing of documents with ROC would be allowed?

CA Sanat Pyne

CA Sanat Pyne (Expert)
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28 September 2010 The Act contains enabling provisions for use of electronic mode for filing of documents with Registrars. Details would be specified in the Rules. Authentication of documents as per Information Technology Act, 2000 has also been recognized in the LLP Act.