Sections 68 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.
Section 68 lets documents under the Act be filed, recorded or registered electronically, and makes digitally signed copies and extracts from the Registrar admissible as evidence. Section 68A, inserted in 2021, requires the Central Government to establish registration offices and allows it to appoint Registrars and other officers. If your LLP's annual filings are overdue, our annual filing of LLP service can help.
Any document required to be filed, recorded or registered may be so dealt with "in such manner and subject to such conditions as may be prescribed" (68(1)). A copy or extract certified by the Registrar by affixing a digital signature is admissible in evidence with equal validity to the original (68(2)), and information so certified is presumed to be a true extract unless the contrary is shown (68(3)). Section 68A (2021) provides for registration offices, Registrars and a seal.
At a glance
| Provision | What it provides |
|---|---|
| 68(1) | Filing, recording and registration in the prescribed manner and subject to prescribed conditions |
| 68(2) | Digitally certified copy or extract is admissible in evidence, of equal validity with the original |
| 68(3) | Digitally certified information is admissible and presumed true unless contrary evidence is adduced |
| 68A(1) | Central Government establishes registration offices by notification, specifying jurisdiction |
| 68A(2) | Appointment of Registrars, Additional, Joint, Deputy and Assistant Registrars |
| 68A(3) | Powers, duties and service terms are prescribed |
| 68A(4) | Seal or seals for authentication of documents |
Section 68(1): filing in the prescribed manner
"Any document required to be filed, recorded or registered under this Act may be filed, recorded or registered in such manner and subject to such conditions as may be prescribed." The section does not say "electronic" in sub-section (1); the heading, "Electronic filing of documents", and sub-sections (2) and (3) show that electronic filing is the intended mode, and the manner is left to the rules. Section 79(2) refers to "the manner and conditions for filing document electronically under sub-section (1) of Section 68" as a matter for rules.
Practically, the forms are filed through the MCA portal. Our step-by-step guide on e-filing of LLP forms on the MCA portal covers the process; the section itself does not describe the portal, a digital signature requirement for each form, or fees, and the rules decide those.
Section 68(2): digitally certified copies
"A copy of or an extract from any document electronically filed with or submitted to the Registrar which is supplied or issued by the Registrar and certified through affixing digital signature as per the Information Technology Act, 2000 to be a true copy of or extract from such document shall, in any proceedings, be admissible in evidence as of equal validity with the original document."
Two conditions apply: the copy must be supplied or issued by the Registrar, and it must be certified by his digital signature "as per the Information Technology Act, 2000". If both are met, it is admissible "in any proceedings" and is as valid as the original.
Section 68(3): information supplied by the Registrar
"Any information supplied by the Registrar that is certified by the Registrar through affixing digital signature to be a true extract from any document filed with or submitted to the Registrar shall, in any proceedings, be admissible in evidence and be presumed, unless evidence to the contrary is adduced, to be a true extract from such document."
The difference from 68(2) is the presumption. Under 68(3) the extract is not merely admissible; it is presumed true unless someone proves otherwise. For an LLP this is useful when proving, for example, the registered office, partners or filed accounts to a bank or a court. Our article on section 36 covers inspection of the documents themselves.
Section 68A: registration offices (inserted in 2021)
Clause 20 of the 2021 Act inserted section 68A:
- (1) "For the purpose of exercising such powers and discharging such functions as are conferred on the Central Government by or under this Act or under rules made thereunder and for the purpose of registration of limited liability partnerships under this Act, the Central Government shall, by notification, establish such number of registration offices at such places as it thinks fit, specifying their jurisdiction."
- (2) The Central Government "may appoint such Registrars, Additional Registrars, Joint Registrars, Deputy Registrars and Assistant Registrars as it considers necessary".
- (3) "The powers and duties of the Registrars ... and the terms and conditions of their service shall be such as may be prescribed."
- (4) The Central Government "may direct the Registrar to prepare a seal or seals for the authentication of documents required for, or connected with the registration of limited liability partnerships."
Note the wording "shall" in 68A(1): establishing registration offices is a duty, though the number and places are left to the Central Government. Section 2(1)(s), as substituted by the 2021 Act, defines "Registrar" as a person appointed by the Central Government as Registrar, Additional Registrar, Joint Registrar, Deputy Registrar or Assistant Registrar, "for the purposes of this Act or the Companies Act, 2013, as the case may be". Section 79(2), as amended, lists "the powers and duties to be discharged by the Registrars and the terms and conditions of their service under sub-section (3) of section 68A" as a rule-making matter.
Example. Dalal & Kumar LLP needs proof for a bank that its registered office and designated partners are as shown on the register. It obtains an extract supplied by the Registrar and certified by digital signature. Under 68(3) the bank and any court treat it as a true extract unless contrary evidence is produced.
What the 2021 Act did and did not do here
Section 68 was not amended, apart from the general replacement of Companies Act references (which do not appear in it). Section 68A is wholly new.
Need help with LLP filings?
Filing on time and keeping certified records ready saves delay with banks, regulators and courts. Our annual filing of LLP team prepares and files the forms and can help you obtain the extracts you need.
Key takeaways
- Documents may be filed, recorded or registered in the manner and on the conditions prescribed (68(1)).
- A copy or extract certified by the Registrar's digital signature is admissible in evidence with equal validity to the original (68(2)).
- Digitally certified information supplied by the Registrar is presumed to be a true extract unless the contrary is shown (68(3)).
- Section 68A (2021) provides for registration offices, a team of Registrars and a seal.
- Powers and duties of Registrars and their service terms are left to the rules.
Read next
- Section 69: additional fee for late filing
- Sections 67A–67C: special courts
- E-Filing of LLP Forms on MCA Portal
- Annual Compliance Checklist for LLP
Disclaimer: Based on the Limited Liability Partnership Act, 2008 as amended by the Limited Liability Partnership (Amendment) Act, 2021, as consulted on 1 October 2026. Forms, fees and procedure are set by the LLP Rules, 2009 as amended from time to time. This article is general information, not legal advice; check the official text before acting.