A Limited Liability Partnership registers for GST on the LLP’s own PAN, with a designated partner acting as the authorised signatory. It sits between a partnership and a company, and its GST paperwork reflects that — the LLP agreement and incorporation details take the place of a simple deed.
How GST works for an LLP
An LLP is a separate legal entity registered with the MCA, with its own PAN and LLPIN. GST registration is taken on the LLP’s PAN, and a designated partner is named the authorised signatory. Liability is limited to the LLP, which is one of the main reasons businesses choose this form — but GST compliance is the LLP’s responsibility just the same.
Documents for GST registration as an LLP
For an LLP we typically need:
- PAN card of the LLP
- Certificate of Incorporation / LLPIN
- LLP agreement
- PAN, Aadhaar and photographs of the designated partners
- Proof of the registered/principal place of business
- Bank proof of the LLP
- A board/partners’ resolution or authorisation naming the authorised signatory
Designated partner and authorisation
A designated partner acts for the LLP on GST and completes Aadhaar authentication. Because an LLP is MCA-incorporated, the incorporation certificate and the authorisation must be consistent with the MCA records; mismatches are a common cause of queries, which we check before filing.
Filing and compliance for an LLP
An LLP files GSTR-1 and GSTR-3B as a regular taxpayer, and above the thresholds the annual return (GSTR-9/9C) as well. Since LLPs often have more structured transactions and B2B customers who need input tax credit, accurate filing and reconciliation matter — both covered in our ₹499/month plan, with heavier reconciliation or annual returns quoted separately.