Limited Liability Partnerships (LLPs) have become a popular business structure in India, combining the benefits of a company and a partnership. One common question from entrepreneurs and professional firms is:
“Can an LLP have branches in different states in India?”
The answer is Yes.
An LLP registered under the LLP Act, 2008 is allowed to operate from multiple states or cities by establishing additional places of business.
Here’s everything you need to know.
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Under Section 13 of the LLP Act, 2008:
Every LLP must have a Registered Office at the time of incorporation.
It may also have other places of business, which must be intimated to the ROC.
So, legally, an LLP can open branches, project offices, warehouses, or additional offices across India, provided it follows the compliance procedure.
1. Board Consent / Partners’ Resolution
Pass a resolution approving the establishment of a new branch.
2. File Form LLP Form 15
This form is used to intimate the Registrar of Companies (ROC) about the change or addition of business places.
3. Lease/Rent Agreement & Utility Bill
Proof of address for the new branch is required (electricity bill, NOC, rent deed, etc.).
4. Update PAN & GST (if applicable)
Apply for a new GST registration for the additional state, if business operations are conducted there.
5. Shop & Establishment License (State-Specific)
Most states require a Shop Act Registration for each office/unit.
6. Update LLP Agreement (if required)
Only if the place of business is defined in the LLP agreement and changes materially.
LLP Resolution approving new branch
Form LLP-15 (filed with MCA)
Proof of address (Rent Agreement, Utility Bill)
NOC from property owner
PAN of LLP
GST registration documents (if applicable)
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As per GST law:
You must take a separate GSTIN in each state from which the LLP provides taxable supplies.
Input tax credit can be transferred through cross-charge or ISD mechanism, depending on the setup.
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Each branch must obtain the Shop & Establishment License under the respective state law where it is located. This is a mandatory registration for employer-employee compliance.
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For each branch, you may open a separate bank account, especially if financial segregation or independent operations are required.
Ensure to update these details in your accounting system, GST returns, and ROC filings as applicable.
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Yes, an LLP in India can have branches in different states — legally and operationally. The process involves:
Filing with ROC (LLP Form 15)
State-wise GST registration
Local licenses (Shop Act, PT, etc.)
Expanding your LLP across multiple states enables wider reach, improved service capability, and stronger market presence — as long as you stay compliant.
At TAXAJ, we help LLPs register, expand, and maintain multi-state compliance effortlessly.
Planning to open an LLP branch in another state?
Talk to our experts for hassle-free ROC filings, GST registration, and state-specific licenses.