LLP Form No. 32 is the web form used to submit an addendum for rectification of defects or incompleteness, where the MCA requires the applicant to provide clarifications or additional document(s) in support of a form already filed. This functionality is not available for forms filed through STP mode.

Who Should File LLP Form No. 32 / When is it Filed

Any LLP, Foreign LLP, or company whose previously filed webform has been marked ‘Pending user clarification’ (PUCL) by MCA must file LLP Form No. 32, quoting the SRN of the relevant webform, to provide the requested clarifications or additional documents. This form can also be filed by LLPs that are yet to be incorporated.

Important Checkpoints Before Filing

  • Applicant must be registered as a Business User on the MCA portal before filing
  • The LLP/FLLP/Company for whom the webform is filed must be registered with MCA and hold a valid, approved LLPIN/FLLPIN or CIN
  • This form can also be filed by LLPs yet to be incorporated
  • The DSC attached must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
  • This webform can be filed only if the status of the relevant LLP webform is ‘Pending user clarification’ (PUCL) — it cannot be filed suo motu (i.e., where the status is anything other than PUCL)
  • The SRN issued by MCA marked for PUCL must be available with the user before filing
  • This webform cannot be filed in respect of any other webform processed under STP mode

Step-by-Step Filing Process

  1. Confirm that the relevant webform’s status is ‘Pending user clarification (PUCL)’ and note its SRN
  2. Access the MCA portal and login with valid credentials
  3. Access LLP Form No. 32
  4. Quote the PUCL SRN and provide the requested clarifications/additional documents
  5. Submit the webform and note the SRN
  6. Affix the DSC
  7. Upload the DSC-affixed PDF on MCA portal

Signing Requirements

  • Digitally signed by an authorised signatory, using a valid, non-expired, non-revoked DSC, or valid DIN/DPIN/PAN

Fee Structure

The Instruction Kit marks the fee-rules section as not applicable — no independent filing fee is prescribed for Form 32.

Processing Mode

LLP Form No. 32 is processed in Non-STP mode, and is linked to the main form (also processed in Non-STP mode) whose SRN is quoted in this form.

Frequently Asked Questions (FAQs)

Q1. When must LLP Form No. 32 be filed? Only when a previously filed LLP webform’s status is ‘Pending user clarification’ (PUCL).

Q2. Can it be filed voluntarily, without a PUCL status? No — it cannot be filed suo motu; the underlying form’s status must be PUCL.

Q3. Does it apply to STP-processed forms? No — it cannot be filed in respect of any webform processed under STP mode.

Q4. Is there a separate fee for Form 32? No — the fee-rules section is marked not applicable.

Q5. Can an LLP that is yet to be incorporated file Form 32? Yes — this form can also be filed by LLPs yet to be incorporated.

Disclaimer

This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the LLP Act, 2008 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.