Partnership firm registration in Mumbai is handled by the Registrar of Firms, Maharashtra State, an office of the state's Law and Judiciary Department in the New Administrative Building at Bandra (East). The firm files its statement in Form A under the Maharashtra Partnership Rules, 1989, which list a fee of ₹1,500, and a registered firm receives a certificate in Form H. A 2026 Maharashtra amendment moves the whole filing online once the state brings it into force.
Where is the Registrar of Firms for Mumbai?
The Law and Judiciary Department lists the Registrar of Firms, Maharashtra State, Mumbai at the New Administrative Building, 6th Floor, near Chetna College, Government Colony, Bandra (East), Mumbai 400051, with an online citizen login at rof.maharashtra.gov.in.
Section 58 of the Indian Partnership Act lets a firm apply to the Registrar of the area where any of its places of business is, or is proposed to be, so a trading firm in Masjid Bunder or a clinic partnership in Ghatkopar applies to the Registrar for Mumbai. The Registrar's portal lists the Bandra (East) office as the submission centre for Mumbai, Mumbai Suburban, Thane, Raigad, Ratnagiri and Sindhudurg, so a firm in Navi Mumbai files there too. The Registrar can return an incomplete statement for correction (rule 15) and call for further evidence (rule 16), so file it complete the first time.
Fees and forms under the Maharashtra Partnership Rules
Rule 19 of the Maharashtra Partnership Rules, 1989, in the text on India Code, sets ₹1,500 for the registration statement and ₹1,000 for most later notices. Confirm the amount on the Registrar's portal before you pay, because the 2026 amendment moves fees online and new rules may follow.
| Filing under the Indian Partnership Act | Maharashtra form | Fee in rule 19 |
|---|---|---|
| Registration statement (section 58) | Form A | ₹1,500 |
| Change of firm name or principal place of business (section 60) | Form B | ₹1,000 |
| Branch opened or closed, partner's name or address changed (sections 61, 62) | Forms C and D | ₹1,000 each |
| Partner joining or leaving, or dissolution (section 63(1)) | Form E | ₹1,000 |
| Certified copy from the Register of Firms (section 67) | ₹100 for every 100 words or part |
Form A asks for the firm name, nature of business, the principal place of business with its taluka and district, other places of business, each partner's full name and permanent residential address, joining dates, the firm's duration ("at will" if none is fixed), and any minors admitted to the benefits of the partnership. Two Maharashtra-specific rules trip people up:
- Marathi translation. Rule 5 requires a certified Marathi translation of any document that is not in Marathi, so an English deed needs one.
- Verification. The paper Form A is signed by all partners, or agents they specially authorise, on solemn affirmation before a magistrate or other officer empowered to administer oaths.
The Maharashtra Partnership Rules, 1989 also provide that the Register of Firms is kept in Marathi (rule 6).
Online registration under Maharashtra's 2026 amendment
The Indian Partnership (Maharashtra Amendment) Bill, 2026, passed by both Houses of the Maharashtra legislature on 12 and 13 March 2026, provides for an online application on an official website, an online fee and digital signatures from all partners in place of paper filing. It comes into force only on a date the Maharashtra government notifies, so check whether the online route is live when you apply.
Under the new section 58, the online statement adds details that Form A does not ask for today, and the papers move online:
- the firm's PAN and email address;
- each partner's email address and mobile number, with the usual name, address and joining date;
- the true copy of the partnership deed, which Maharashtra already requires, and the other enclosures, uploaded by the applicant.
The Registrar will then record the registration digitally (section 59), and certified copies can be issued offline or online (section 67). Each partner, or an agent they specially authorise, signs digitally, so arrange digital signature certificates and the firm's PAN before you apply. The Bill as published in the Maharashtra Government Gazette sets out the full text.
Stamp duty on a partnership deed in Maharashtra
Article 47 of the Maharashtra Stamp Act charges a partnership deed ₹500 if there is no capital or the cash capital is up to ₹50,000, and 1% of the whole capital once it exceeds ₹50,000, with a maximum of ₹50,000. Capital brought in as property, such as a partner's shop in Mumbai, pays conveyance duty on its market value instead.
| Cash capital in the deed | Stamp duty in Maharashtra |
|---|---|
| ₹40,000 | ₹500 |
| ₹75,000 | ₹750 |
| ₹10,00,000 | ₹10,000 |
| ₹80,00,000 | ₹50,000 (maximum) |
The maximum rose from ₹15,000 to ₹50,000 under the Maharashtra Stamp (Amendment) Act, 2024, in force from 14 October 2024. A deed of retirement or dissolution pays ₹500, unless a partner takes property that another partner brought in, which pays conveyance duty.
Example. Two made-up partners start Bluegate Hardware in Masjid Bunder with ₹3,50,000 of cash capital. Their deed pays ₹3,500 in stamp duty. With an English deed, they also need a certified Marathi translation for the Registrar, and the Form A fee under rule 19 is ₹1,500.
Deadlines and late charges for firms in Maharashtra
Maharashtra adds deadlines and delay charges that the central Act does not have. Changes under sections 60 to 63 are due within 90 days, and under section 69A, as substituted from 1 April 2018, a late statement or notice costs ₹2,000 for each year or part of a year of delay, on top of the ₹1,000 filing fee.
Registration itself has a clock too. Maharashtra's section 58(1A) expects the statement within one year of forming the firm, and section 59A-1 allows a later statement on a penalty of ₹1,000 for each year of delay or part of it.
That makes a forgotten retirement expensive. When a partner leaves, a new partner joins or the firm moves its principal place of business, report it promptly. The register is the evidence courts rely on: under section 69, only partners shown in the Register of Firms can sue on the firm's contracts.
Professional tax for partners in Maharashtra
The firm itself does not pay professional tax in Maharashtra, because section 3(2) of the Profession Tax Act excludes firms. Each partner pays ₹2,500 a year under Schedule I entry 19(a), whether or not the firm is registered, and must apply for enrolment within 30 days of becoming liable (section 5(3)).
- Firms with staff. A firm that pays salaries registers as an employer for PTRC and deducts tax from its staff.
- After dissolution. Every former partner is jointly and severally liable for the firm's unpaid employer tax up to the date of dissolution (section 10A(3)).
- One cap per person. No one pays more than ₹2,500 a year, so a partner already taxed at that level through a salary does not pay twice.
The Maharashtra professional tax calculator shows the salary deductions, and Ofin handles professional tax registration in Mumbai for partners and employers.
Shops act, GST and Udyam for a Mumbai firm
Under the Maharashtra Shops and Establishments Act, 2017, the partners count as the employer. A firm with fewer than 10 workers files an online intimation in Form F within 60 days of starting business; with 10 or more it registers in Form A. Its name board must be in Marathi in Devanagari script, written first.
GST registration in Maharashtra follows the ₹20 lakh limit for services and ₹40 lakh for goods only, and the firm's GSTIN will begin with 27. Udyam registration is free on the government portal and is filed with the managing partner's Aadhaar and the firm's PAN; see Udyam registration in Mumbai.
How Ofin's Mumbai team handles it
Ofin's Mumbai team in Mulund West drafts the deed, prepares the filing for the Registrar of Firms in Bandra (East), and handles the firm's PAN, GST registration and help opening the bank account. Partnership firm registration starts at ₹4,999. CAs, CSs and legal professionals check every document, and we reply within 24 hours. Get a fixed-price proposal.
