Points To Remember:

• Annual return of LLP having a turnover upto Rs. 5 crore or contribution of Rs. 50 lakh should be accompanied by a Certificate from the designated partner other than signatory to annual return to the effect that annual return contains true and correct information
• In all the other cases, annual return should be accompanied by a Certificate from CS in practice to the effect that he/she has verified the particulars from the books and records of the LLP and found them to be true and correct
• Where the corporate insolvency resolution process has been initiated against the LLP under  the Insolvency and Bankruptcy Code, 2016 or LLP has come under liquidation, the aforesaid Annual Return may be signed by interim resolution professional or resolution professional, or liquidator or LLP administrator. No certification by a designated partner is required.