Type of Entity: Only LLPs registered under the LLP Act, 2008, must file returns with the ROC. Traditional partnerships under the Indian Partnership Act, 1932, are exempt unless converted into LLPs.
Legal Registration: LLPs must be formally incorporated with the MCA and hold a valid Certificate of Incorporation and LLPIN.
Active Status: LLPs must be active; dormant or inactive LLPs must be reactivated or struck off before filing.
Designated Partners: At least two designated partners are required, with one being a resident Indian.
DSC & DIN: Designated partners must have valid Digital Signature Certificates and Director Identification Numbers for electronic filings.
Financial Records: LLPs must maintain accurate books to support filing of financial statements and annual returns.