Convert LLP to Private Limited Company | Process & Fees - LegalDev

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Convert LLP to Private Limited Company

Convert Your LLP into a Private Limited Company with LegalDev's Expert Team.

As an LLP grows, its structure can start working against it. Venture capitalists and private equity investors generally stay away from LLPs because they don't want to become "partners" in a business — they want to hold shares in a company. Foreign investment into an LLP also needs prior government approval in most sectors, while a private limited company enjoys the automatic route for FDI in the same sectors. If your LLP is scaling up, raising external capital, or preparing for acquisition, converting it into a Private Limited Company is usually the next logical step.

Unlike a proprietorship, an LLP already has a separate legal identity — so its conversion into a company is a recognised statutory process, not just an incorporation-plus-transfer workaround. It is governed by Section 366 of the Companies Act, 2013, read with the Companies (Authorised to Register) Rules, 2014, under Part I of Chapter XXI of the Act. Once the Registrar of Companies (RoC) approves the conversion, all assets, liabilities, rights, and obligations of the LLP automatically vest in the new company by operation of law — there is no separate business transfer agreement needed, unlike a proprietorship-to-company conversion.

Why Convert an LLP to a Private Limited Company?

  • Easier access to funding — Venture capital and private equity investors overwhelmingly prefer the share-based structure of a company over an LLP.
  • Simplified FDI compliance — Foreign investment into a private limited company is allowed under the automatic route in most sectors, while FDI into an LLP needs prior government approval.
  • Employee Stock Option Plans (ESOPs) — Only a company can legally issue ESOPs, a key tool for attracting and retaining talent.
  • Greater market credibility — Clients, lenders, and larger corporates often see a Pvt Ltd structure as more established than an LLP.
  • Continuity of business — All contracts, licenses, employees, and legal proceedings of the LLP continue seamlessly with the new company; nothing needs to be renegotiated from scratch.
  • Separation of ownership and management — A company's shareholder-director structure allows cleaner governance as the business scales.
Convert LLP to Private Limited Company

Eligibility Conditions for LLP to Private Limited Company Conversion

Before filing for conversion, your LLP should meet the following requirements:

  • The LLP must have a minimum of two partners, who will become the initial shareholders and directors of the new company.
  • The resulting private limited company must have at least two directors, with at least one director being a resident of India (present in India for a minimum period in the preceding financial year, as prescribed under the Companies Act, 2013).
  • Unanimous consent of all partners is required to approve the conversion; this is typically documented through a partners' resolution.
  • The LLP should have no outstanding secured debt. If secured creditors exist, their written no-objection is mandatory before filing the conversion application.
  • The LLP must have a clean compliance record — no defaults in filing LLP Form 8 (Statement of Account and Solvency) or Form 11 (Annual Return) — and no pending litigation that would affect the conversion.
  • A recent, auditor-certified statement of assets and liabilities is required as part of the application, prepared close to the date of filing as prescribed under the Companies (Authorised to Register) Rules, 2014.

Documents Required for Conversion

Partner/Director-level documents:

  • PAN card of all partners
  • Identity proof (Aadhaar card, Voter ID, Passport, or Driving Licence)
  • Address proof (recent bank statement, electricity bill, or telephone bill)
  • Passport-size photographs
  • Digital Signature Certificate (DSC) for all proposed directors
  • Director Identification Number (DIN) for all proposed directors

LLP and business-level documents:

  • Copy of the LLP Agreement and any supplementary agreements
  • Certificate of Incorporation of the LLP
  • Latest audited financial statements and statement of assets and liabilities, certified by a practising Chartered Accountant
  • List of all partners along with their capital contribution
  • Consent of all partners for the proposed conversion
  • No-objection certificate from secured creditors, if any
  • Copy of the latest Income Tax Return of the LLP
  • Proof of the registered office (utility bill, rent agreement, and NOC from the property owner)

Step-by-Step Process We Follow

  1. Pass a partners' resolution — Convene a meeting of all designated partners and record a unanimous resolution approving the conversion into a private limited company, along with authorisation for one partner to handle the filings.
  2. Obtain DSC and DIN — Every proposed director of the new company must have a valid Digital Signature Certificate and, if not already held, a Director Identification Number.
  3. Reserve the company name — Apply for name approval through the RUN facility or Part A of SPICe+ on the MCA portal. The proposed name cannot be identical to an existing company, LLP, or registered trademark.
  4. Publish a public notice (Form URC-2) — A notice of the proposed conversion is published in one English and one vernacular newspaper circulating in the district of the registered office, inviting objections from the public within the prescribed period.
  5. File Form URC-1 with the RoC — This is the core application for registering an existing LLP as a company under Part I, Chapter XXI, along with the LLP Agreement, financial statements, list of partners, and consents.
  6. File incorporation forms (SPICe+, e-MoA, e-AoA, AGILE-PRO) — Alongside URC-1, the standard company incorporation forms are filed to draft the Memorandum and Articles of Association and to apply for PAN, TAN, GST, EPFO, and ESIC registrations for the new entity.
  7. Certificate of Incorporation — Once the RoC is satisfied with the application, it issues a fresh Certificate of Incorporation, and the LLP's assets and liabilities vest in the company by law.
  8. Issue share certificates — Ex-partners of the LLP are issued shares in the new company in proportion to their earlier capital contribution.
  9. Close the LLP's registration — Once the conversion is complete, the erstwhile LLP's registration is formally closed with the Registrar by filing LLP Form 24, after ensuring all LLP filings (Form 8 and Form 11) are up to date.
  10. Update licenses and contracts — Bank accounts, GST registration, trade licenses, and any ongoing contracts are updated to reflect the new company's name and CIN.

Timeline

The full conversion process — from name reservation to receiving the Certificate of Incorporation — typically takes around 30 to 45 working days, depending on how quickly documents are ready, whether creditor NOCs are needed, and RoC processing time. Formally closing the erstwhile LLP's registration through Form 24 can add a few additional weeks.

Cost of Conversion

The overall cost depends on the LLP's authorised capital, the number of partners becoming directors, state-wise stamp duty, and professional fees for drafting the MoA, AoA, and supporting resolutions. As a general range, businesses can expect professional and government fees to fall between ₹15,000 and ₹50,000, exclusive of stamp duty on share capital, which varies by state. LegalDev provides a detailed, transparent quote after reviewing your LLP's specific structure.

Tax and Compliance Considerations

Conversion of an LLP into a company is generally structured to be tax-neutral when it meets the conditions prescribed for such conversions, including continuity of shareholding and turnover/asset thresholds under the Income Tax Act, 1961. However, tax neutrality is conditional, not automatic — getting even one condition wrong can trigger capital gains liability. LegalDev's in-house tax experts review your LLP's financials before filing to ensure the conversion is structured correctly from a tax standpoint.

Post-Conversion Compliance

Once your LLP becomes a private limited company, it moves into the company compliance framework — including filing Form INC-20A (declaration of commencement of business) within 180 days, holding board meetings, maintaining statutory registers, and filing annual returns (Form MGT-7/MGT-7A) and financial statements (Form AOC-4) with the RoC each year. LegalDev also offers ongoing Annual Compliance for Private Limited Companies so your new company stays fully compliant from day one.

Why Choose LegalDev for LLP to Private Limited Company Conversion

The conversion involves multiple interlinked filings — partner resolutions, public notice, URC-1, SPICe+, and closure of the LLP's registration — and a mistake at any stage can delay approval by weeks. LegalDev's team of company secretaries, chartered accountants, and legal professionals manages the entire conversion journey end-to-end: name approval, documentation, RoC filings, and post-incorporation compliance, so your business transition happens without disruption to daily operations.

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Frequently Asked Questions

Yes. While the Companies Act, 2013 and the LLP Act, 2008 don't provide a single direct conversion form, the conversion is legally permitted under Section 366 of the Companies Act, 2013, read with the Companies (Authorised to Register) Rules, 2014. On approval, all assets and liabilities of the LLP automatically transfer to the new company.

Form URC-1 is the core application filed with the Registrar of Companies for registering an existing LLP as a company, along with the standard incorporation forms such as SPICe+ for the Memorandum and Articles of Association.

The LLP must have at least two partners, since the resulting company needs a minimum of two shareholders and two directors, with at least one director being a resident of India.

If the LLP has any secured creditors, their written no-objection is mandatory before the conversion application is filed. Unsecured creditors don't need to formally approve it, but a clean compliance and debt record makes the process smoother.

They continue without interruption. Since all assets and liabilities vest in the new company by operation of law, existing contracts, employment relationships, and most licenses carry forward, though some registrations (GST, bank accounts) need to be formally updated in the company's name.

Not automatically. Once the Certificate of Incorporation for the company is issued, the erstwhile LLP's registration is separately closed with the Registrar by filing LLP Form 24, after ensuring all LLP annual filings are up to date.

The process typically takes around 30 to 45 working days from name reservation to the Certificate of Incorporation, depending on document readiness and RoC processing time.

It is strongly recommended. The process involves partner resolutions, a public notice, multiple RoC forms, creditor consents, and post-conversion compliance — errors at any step can delay approval or create tax complications.

Ready to Convert Your LLP into a Private Limited Company?

Send us your LLP Agreement, financials and partner details — we'll handle the resolutions, RoC filings, and post-conversion compliance end to end.

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