Partnership Firm Registration in Patna, Gurugram, Delhi and Noida — Deed Stamp Duty by State and the Registrar of Firms Filing
Quick answer: A partnership firm comes into being with the deed; registration under Section 58 of the Indian Partnership Act 1932 is filing Form I with the state Registrar of Firms — optional, but under Section 69 an unregistered firm cannot sue a third party or its own partners to enforce a contract. The deed's stamp duty is state-specific: in Bihar it is 2.5% of the disclosed capital (Article 46(A), with 6% where immovable property moves on reconstitution or dissolution, and a 1% discount capped at ₹2,000 for online registration); in Haryana it is a flat ₹1,000 since the 2018 amendment; in Delhi it is ₹200 for an ordinary deed (Article 46A(b) as substituted in 2001), and in Uttar Pradesh we read the figure for capital above ₹10,000 from the current schedule when the deed is drawn because the published texts differ. Two to fifty partners; 1–3 weeks in practice; the firm takes its own PAN and GST.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Deed stamp duty — what the schedules say
| State | Instrument of partnership (Article 46) | Status |
|---|---|---|
| Bihar (Patna) | 2.5% of the disclosed capital — Art. 46(A); reconstitution with immovable property contributed 6% (46(B)); dissolution with immovable property distributed 6% (46(C)); registration fee ₹1,000; online registration earns a 1% stamp-duty discount capped at ₹2,000 | Official stamp-duty and fee chart, Department of Prohibition, Excise & Registration (nibandhan.bihar.gov.in) |
| Haryana (Gurugram, Faridabad) | ₹1,000 flat (Art. 46A(a) and (b), Indian Stamp (Haryana Amendment) Act 2018, in force 24 September 2018) | Amendment Act as reported; cited in ROC resubmission remarks |
| Delhi | ₹200 for an ordinary partnership deed — Article 46A clause (b), "any other case", as substituted by the Indian Stamp (Delhi Amendment) Act 2001; clause (a), the smallest-capital slab, is ₹50. Online "1% of capital" figures carry no source | Text of the 2001 Delhi Amendment Act as reproduced; no later amendment found — confirmed when the deed is e-stamped |
| Uttar Pradesh (Noida, Ghaziabad) | UP Schedule I-B Art. 46A: for capital up to ₹10,000 the duty is that of a bond (No. 15) on the official igrsup schedule; a separately published UP Stamp Act text shows ₹100 for that slab, and the clause for larger capital (commonly reported as ₹750) is not cleanly legible in the official extract — read from the current schedule when the deed is drawn | Official schedule partly legible; sources differ — not quoted as a fixed figure |
Process (all states)
- Deed on correctly stamped paper — name, business, capital, profit ratios, admission/retirement, arbitration
- Firm PAN on the deed; bank account; GST if turnover or interstate supply requires
- Form I to the Registrar of Firms with the certified deed, partner KYC, proof of principal place of business and affidavits; RoF fee as per the state rules (confirmed at filing); certificate in 1–3 weeks in practice
- Later changes (admission, retirement, address, name) by the prescribed forms; conversion to LLP (Form 17) or company (URC-1) when liability or funding needs change
What we do
- Deed drafting with the stamp-duty consequence modelled; e-stamping; Form I filing with the RoF in Patna, Gurugram, Delhi or Noida
- PAN, GST, Udyam and bank; partner changes; firm vs LLP vs company advice; Shop Act and Udyam stacking
Figures are quoted from the issuing authority's own notification, chart or portal; anything not yet confirmed on an official page is marked and checked at filing, never estimated.
Starting alone? Sole proprietorship — Udyam, GST, Shop Act and when to convert.
Need it in writing? Founders, shareholders, NDA, employment, vendor, rent and lease agreements.
Talk to us before you file anything
Frequently asked questions
What is the stamp duty on a partnership deed in Bihar?
2.5% of the disclosed capital under Article 46(A) of the Bihar schedule, plus a ₹1,000 registration fee; 6% applies where immovable property is contributed on reconstitution or distributed on dissolution.
What is the stamp duty on a partnership deed in Haryana?
A flat ₹1,000 since the Indian Stamp (Haryana Amendment) Act 2018.
What is the stamp duty in Delhi and Noida?
Delhi: ₹200 for an ordinary deed under Article 46A(b) as substituted by the Indian Stamp (Delhi Amendment) Act 2001 (₹50 for the smallest-capital slab). Uttar Pradesh (Noida): the figure for capital above ₹10,000 is read from the current UP schedule when the deed is drawn, because the published texts differ.
Is registration of a partnership firm compulsory?
No, but an unregistered firm cannot sue third parties or its partners to enforce contractual rights (Section 69).
How many partners can a firm have?
Two to fifty.
Can a firm be registered after it starts business?
Yes — Form I can be filed at any time.
Does the firm need its own PAN?
Yes — PAN is issued on the deed, before or alongside RoF registration.
Can a partnership firm become an LLP?
Yes — under Section 55 of the LLP Act with Form 17; the tax position is usually neutral where partners and shares stay the same.