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Form 12 Under the LLP Rules: Another Address for Service of Documents

An LLP can nominate a second address at which documents may be served, without moving its registered office — and it is intimated on its own form.

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Topic
LLP & Partnership
Published
September 7, 2026
Last updated
Oct 6, 2026
Reading time
4 min
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Last updated: October 2026Verified against: Government sources

What it does

Form 12 is listed among the general event based forms as the Form for intimating other address for service of documents. It allows an LLP to nominate an address, additional to its registered office, at which documents may be served on it.

Why an LLP would file Form 12 rather than move its office

The two filings solve different problems, and conflating them causes real difficulty.

Form 15 changes the registered office. It engages section 13(3), takes effect only upon such filing, may require unanimous partner consent, and on an interstate move requires secured creditor consent and a twenty-one day newspaper notice.

Form 12 changes nothing about the registered office. It simply adds an address at which service is good.

The practical case is common. An LLP's registered office may be at its founding premises, a professional's office or a location chosen for jurisdictional reasons, while its actual operations are elsewhere. Notices served at the registered office reach an address nobody attends daily, and statutory correspondence goes unread until it is too late.

Nominating the operating address for service fixes that without disturbing the registered office and without triggering any of the Form 15 machinery. It is a low-cost filing on the ordinary contribution slabs.

Note that the enclosure list mirrors Form 15's — copy of the minutes of decision / resolution / consent of partners where the additional address is approved with the consent of the partners, or the extracts of the relevant provision of the Limited Liability Partnership Agreement where the declaration is based on the procedure in the agreement. The same two routes to a partner decision run through this framework: the agreement's own procedure, or consent.

The corresponding discipline is to keep the nominated address current. An address for service that the LLP has vacated is worse than none, because service there is still good.

Filing requirements

ParameterRequirement
PurposeIntimating another address for service of documents
CategoryGeneral event based form
Decision routeConsent of the partners, or the procedure in the LLP agreement
DSCA designated partner of the LLP
CertificationCompany Secretary / Chartered Accountant / Cost Accountant (in whole time practice)
FeesContribution slabs of Rs. 50, 100, 150 and 200
DelayRs. 100 for every day of delay, in addition to the normal fee

The service architecture across the LLP framework

  1. Registered office — established at incorporation, changed only through Form 15.
  2. Other address for service — added through Form 12.
  3. Foreign LLPs — two or more persons resident in India authorised to accept service, notified in Form 27 and updated through Form 29 within thirty days of any change.

The theme is consistent: the framework insists that there is always a current, reachable address or person, and provides a specific filing for each way that can change.

Keeping it current

  • Review the nominated address whenever operations move.
  • Ensure someone at that address is responsible for statutory correspondence.
  • Record the partners' decision or the agreement provision relied on.
  • Remember that service at a nominated address remains good until the register is changed.

Common mistakes

  • Using Form 12 when the registered office has in fact moved, which needs Form 15.
  • Nominating an address that the LLP later vacates without updating it.
  • Filing without recording the partner decision or the agreement provision.
  • Assuming an additional address relieves the LLP of monitoring its registered office.
Quick recapKey facts & short answers

Key Facts About Form 12

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is Form 12 for?

Intimating another address for service of documents on the LLP, in addition to its registered office.

How does that differ from a change of registered office?

A change of registered office is made under section 13(3) in Form 15 and takes effect only upon filing; Form 12 does not move the registered office but adds an address at which documents may validly be served.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Form 12: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Intimating another address for service of documents on the LLP, in addition to its registered office.

A change of registered office is made under section 13(3) in Form 15 and takes effect only upon filing; Form 12 does not move the registered office but adds an address at which documents may validly be served.

Either by the consent of the partners, in which case the minutes of the decision, resolution or consent are enclosed, or under the procedure laid down in the LLP agreement, in which case the extracts of the relevant provision of the agreement are enclosed.

It is digitally signed by a designated partner of the LLP and certified by a company secretary, chartered accountant or cost accountant in whole-time practice.

The ordinary contribution slabs — Rs. 50 up to Rs. 1 lakh of contribution, Rs. 100 above Rs. 1 lakh up to Rs. 5 lakh, Rs. 150 above Rs. 5 lakh up to Rs. 10 lakh, and Rs. 200 above Rs. 10 lakh.

In addition to the normal filing fees, a late filing fee of Rs. 100 for every day of delay is payable.