MCA Relaxes additional fees & extends last date of filing LLP Form BEN-2 & Form No. 4D up to 01.07.2024
Relaxation of additional fees and extension of last date of filing of Form No. LLP BEN-2 and LLP Form No. 4D under the Limited Liability Partnership Act, 2008
MCA has issued General Circular No. 03/2024 dated 07.05.2024 relaxing additional fees & extends last date of filing LLP Form BEN-2 & Form No. 4D
The Ministry of corporate Affairs has notified Limited Liability partnership (significant Beneficial owners) Rules, 2023 vide GSR No. 832(E) dated 09.11.2023 and has prescribed E-form LLP BEN-2 to file Return to the Registrar of Companies in respect of declaration under section 90 of the companies Act, 2013.
Similarly, the Ministry of corporate Affairs had notified Limited Liability Partnership (Third Amendment) Rules, 2023 vide G.S.R. No. 803(E) dated, 27.10.2023 and prescribed E-form LLP Form no. 4D to fire Return to the Registrar of Companies in respect of declaration of beneficial interest in contribution received by the LLP.
The Circular states that in view of the transition of MCA-21 Portal from version-2 to version-3 and to promote compliance on part of reporting Limited Liability partnerships, and in continuation of General circular No. 01/2024 dated 07.02.2024, it has been decided by the competent authority that LLPs may file Form LLP BEN-2 and LLP Form No. 4D, without payment of any further additional fees, up to 01.07.2024.
- Procedure is handmaid of justice. Addition as consequence of filing wrong ITR deleted
- CBDT scrutiny guidelines does not preclude random selection by AO – High Court
- Aadhaar made compulsory for availing benefit under Prime Minister’s Internship Scheme
- Supply of Metal scrap to registered person brough under GST Reverse Charge Mechanism
- Non supplying “reasons to believe” made assessment lacking valid assumption of jurisdiction
