Partnership Firm
"Partnership Firm" registration
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“When you assist others in succeeding, opportunities grow. A small victory for a partner is a small victory for you”.
It is common knowledge that a proprietorship business structure has a number of drawbacks. There are various restrictions that a private concern must deal with, including the amount of capital that can be invested in the company and the talents and strategic thinking that a businessman can apply to the company.
Sole proprietorships typically have tiny enterprises. These restrictions are lifted when a business is organised as a partnership, which permits the enterprise to expand.
New venture success depends critically on the performance of a partnership firm. The goal of the partnership is to share in the profits as well as any losses or unpredictability.
“A partnership is a legal agreement between two or more like-minded individuals who have mutually opted to split the gains and losses from operating a legitimate business”.
What is a Partnership firm?
In a partnership, parties who are referred to as business partners agree to work together to further their shared objectives.
The definition of a partnership according to the law is “an agreement between persons who have agreed to share profits of the business carried on by all or any one of them acting for all.”
In layman’s terms, two or more people form a partnership firm when they pool their resources for mutual gain by allocating profits and losses according to a predetermined ratio.
However, unlike registered firms, a partnership firm is not a distinct legal entity from its members.
Features of Partnership Firm
A contract between two or more like-minded individuals who have mutually opted to split the profits and losses from operating a legal business is known as a partnership.
- Just two people are required to form a partnership firm (the maximum limit for number of members is 100).
- A partnership firm can be created and dissolved fairly easily.
- According to the partnership agreement, the profits are divided among the partners.
- The partnership business has extremely few regulatory requirements.
- When it comes to a partnership firm, there is no minimum capital requirement.
- When it comes to making decisions in the partnership industry, there is flexibility and room for a wider perspective.
- Partnership firms are not required to register their business; this is their choice.
All about Partnership Deed
Although an oral partnership is allowed, it is preferred that a Deed of Partnership be made in paper to prevent future disputes between the partners. Moreover A partnership agreement is very necessary in order to get the subsequent registrations and permissions, such as PAN, TAN, GSTIN, EPFO Code, and others.
- The following information should be clearly stated in this deed:
- Name of the partnership firm, Partners’ names,
- The capital that each partner will give, the profit-sharing arrangement between partners,
- The partnership’s operations, each partner’s responsibilities, rights, and liabilities, as well as other pertinent information.
- This partnership deed must be written on paper that is officially stamped in accordance with the local regulations where it will be executed.
- All partners must sign it, with independent witnesses attesting to their signatures.
“As business grew, it became necessary for a group of people to work together and contribute the required capital and ability. Even though a person lacks funds, he can still succeed in company if he has a finance partner”.
filing for a partnership firm
A partnership firm may register at any time (not just when it is formed, but also afterward) by submitting an application to the Registrar of Firms in the region where any of the firm’s locations are located or are planned to be located.
There are no consequences for failing to register in a partnership business because registration is not required for partnership firms.
Registration is something that partners might choose not to do.
But because it has so many benefits for the business, registration is advised.
The Advantages of Registering
The following are the main advantages and justifications for registering a partnership firm:
- It serves as a partnership firm’s identity document.
- When there is a disagreement between co-partners or between partners and the firm, it is simpler to file a lawsuit to resolve the issue.
- Making a complaint against the third party is now simpler.
- A registered partnership firm is permitted to make a set-off claim (i.e. if any third party sues the firm to recover a sum of money then a registered firm can claim for its own outstanding or counter the claim on some other reasonable ground whch is not possible without a well decorated partnership deed duly registered.)
Negative Effects of Not Registering
- The phrase “all partners are individually and entirely liable for the debts of the partnership firm” simply indicates that each partner is responsible for the actions of the other partners and is bound by their official actions.
- Partner lawsuits against an unregistered partnership firm or its other partners are not admissible in court.
However, one partner of an unregistered firm may file a criminal complaint against the other partner. - A non-registered business cannot bring a lawsuit against a third party in court.
- A company that is not registered also lacks the ability to assert setoff.
How to Create a Partnership Firm
- signing of the partnership agreement and filing it with the registrar of businesses.
- Obtain the firm’s PAN and TAN.
- Create a current bank account under the name of the partnership firm.
- make a GST registration request (if required).
- Obtain MSME registration if the company so chooses.
The paperwork needed to start a partnership firm
- Deed of Partnership attested.
- Address verification for the company’s registered office (if rented – rent agreement and NOC from landlord).
- Proof of each partner’s identity and address is required by the company (preferably PAN and AADHAR).
- pictures of each partner.
- If a partnership firm wants to be registered, an affidavit certified by all the partners attesting that all the information is accurate is needed.