Form 22 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
An amalgamation order "shall have effect only after it is so filed" — until Form 22 is lodged, the order does nothing.
Purpose
The form-22 is applicable for filing the notice of intimations such as order of court or tribunal or CLB or Central Government with the Registrar.
The three sources
Section 60(3): "An order made by the Tribunal under sub-section (2) shall be filed by the limited liability partnership with the Registrar within thirty days after making such an order and shall have effect only after it is so filed."
Section 62(3): "Within thirty days after the making of an order under this section, every limited liability partnership in relation to which the order is made shall cause a certified copy thereof to be filed with the Registrar for registration."
Rule 41: "Where any offence is compounded under section 39, whether before or after the institution of any prosecution, intimation thereof shall be given by the LLP to the Registrar in Form 22 within seven days from the date on which the offence is so compounded."
Section 60(3) contains a phrase that appears nowhere else in this calendar: the order shall have effect only after it is so filed.
Every other filing in the LLP framework reports something that has already happened. A partner is appointed and Form 4 records it; the agreement changes and Form 3 records it; late filing attracts a fee but the underlying event stands.
Here the filing is constitutive. A tribunal order on a compromise or arrangement does not operate until it reaches the register. An LLP that obtains its order, celebrates, and files thirty-five days later has not merely incurred a delay charge — for those thirty-five days the arrangement had no effect at all.
Note the sensible allowance that follows: in computing the period of 30 days from the date of order, the requisite time for obtaining a certified copy of order shall be excluded. A certified copy must be filed, obtaining one takes time the LLP does not control, and the rule does not penalise that.
The three deadlines are worth separating clearly. Seven days for a compounding intimation — the shortest in the calendar. Thirty days for an amalgamation order under sections 60 and 62. Thirty days for a liquidation order under section 64 and rule 35(17), which the LLP administrator files rather than a designated partner.
The signing rule reflects that: the form should be signed by the LLP administrator only when the form is filed pursuant to section 64 and rule 37(15) — Liquidation or others, or in case the status of LLP is 'Under Liquidation'. Once an LLP is in liquidation, the designated partners no longer sign for it.
The deadlines
| Order | Provision | Deadline |
|---|---|---|
| Compounding of an offence | Section 39, rule 41 | 7 days from the date of compounding |
| Amalgamation | Sections 60(3) and 62(3), rule 35(11) | 30 days of the order, excluding certified copy time |
| Liquidation | Section 64, rule 35(17) | 30 days of the order, filed by the LLP administrator |
Filing requirements
- Enclosure — certified copy of the order (mandatory).
- DSC — designated partner, LLP administrator or any other person for an LLP; authorised representative or any other person for a foreign LLP.
- Certification — the form does not require certification.
Practical sequencing
- Apply for the certified copy on the day the order is pronounced.
- Record the date of order and the date the certified copy was applied for and received.
- For a compounding order, file within seven days — the certified copy exclusion does not apply to that deadline.
- For an amalgamation order, treat the arrangement as ineffective until the filing is made.
- Where the LLP is under liquidation, ensure the administrator signs.
Common mistakes
- Acting on an amalgamation order before it has been filed.
- Applying the certified-copy exclusion to the seven-day compounding deadline.
- A designated partner signing for an LLP that is under liquidation.
- Applying for the certified copy only once the deadline is approaching.
Key Facts About Form 22
- 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 22 for?
Filing notices of intimation such as an order of a court, tribunal, Company Law Board or the Central Government with the Registrar.
What are the deadlines?
Within 7 days from the date of order in the case of compounding of an offence, and within 30 days of the making of the order in any other case — that is, where the form is filed pursuant to sections 60 and 62 with rule 35(11) on amalgamation, or section 64 with rule 35(17) on liquidation.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Form 22: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.