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 Introduction 

Taxpayers with an annual turnover of less than INR 5 crore will not be mandated to submit GSTR-1 and GSTR-3B forms on a monthly basis as agreed in the 42nd GST Council meeting. They will now conduct it on a quarterly basis. Further, on December 5, 2020, the Modi Government finally announced the commencement of the same under the name QRMP Scheme. In this article, we'll talk about the QRMP Scheme, who is eligible to file, and how to file GST returns using Forms GSTR 3B and GSTR 1 under the QRMP Scheme.

 What is QRMP Scheme? 

QRMP scheme stands for Quarterly Return filing & Monthly Payment of Taxes. Taxpayers can make monthly GST payments by challan under the QRMP Scheme.

The two options for making GST return payments are self-assessment of monthly liabilities and 35% of the net cash liability of previously filed GSTR-3B of the quarter.

 Who is eligible for QRMP Scheme?  

A registered person who must submit a return in GSTR-3B and who had an aggregate turnover of up to INR 5 crore the previous financial year is eligible for the QRMP Scheme. It is clarified that the aggregate annual turnover for the previous financial year shall be determined on the common portal using the information provided by the taxpayer for the tax period in the previous financial year.

Benefits of the QRMP Scheme

The burden of compliance on the taxpayer has decreased significantly.

Instead of filing 12 GSTR-3B forms annually, taxpayers just need to submit 4 GSTR-3B returns.

Since this scheme offers an invoice filing facility (IFF), taxpayers would only need to submit GSTR-1 returns 4 times.  

Since this scheme offers an invoice filing facility (IFF), taxpayers would only need to submit GSTR-1 returns 4 times. The remaining invoice information can be included in the GSTR-1 quarterly report.

In the first two months of a quarter, conveniently pay monthly taxes using the Fixed Sum Method (pre-filled Challan) or the Self-Assessment Method (actual tax owed after adjusting ITC).

 How to opt for the QRMP scheme?  

The Scheme will be available on the common site of GST throughout the year. Go to www.gst.gov.in > Login > Services > returns> Opt-in for quarterly return. You can file GST return online even after opting for QRMP scheme.

An individual who has registered may choose to opt-in for any quarter between the first day of the second month of the previous quarter and the final day of the first month of the current quarter.

It is not necessary to choose the scheme separately for each quarter. The Scheme would be valid for upcoming tax periods once it was activated.

 Furnish the details of outward supplies with IFF 

The details of an outward supply must be provided in Form GSTR-1 by the registered persons choosing the Scheme once every three months. However, the supplier has the choice to provide the information on a monthly basis. The Invoice Furnishing facility ('IFF'), which is optional, has been established to provide data on invoices of supply made to registered persons during the first two months of the quarter.

It should be noted that the taxpayer is only permitted to upload a total of Rs.50 lakhs worth of invoices in each of the two quarter-long months. The invoices can be uploaded in IFF either all at once or continuously between the first day of the month and the 13th day of the following month.

The details uploaded in the IFF will be reflected in Form GSTR-2A and Form GSTR-2B of the interested recipient.

 Monthly tax payment under the QRMP scheme 

The registered person under the QRMP Scheme would have to deposit the requisite amount on Form GST PMT-06 in order to pay the tax due in each of the first two months of the quarter. The payment should be made by the 25th day of the next month. The money deposited by the registered taxpayer in the first two months will be deducted solely to balance the liability reported in Form GSTR-3B for that quarter.

On the portal, a tool would be made available for creating a pre-filled challan in Form GST PMT-06. The registered taxpayer has two methods listed below for making tax payments each month for the first two months:

Fixed sum method: Under this method, if the last return is submitted on a quarterly basis, an amount equal to 35% of the tax liability paid for the previous quarter must be paid.  If the last GST return filing is on a monthly basis, the tax liability for the previous month that was paid in the return must be paid. As long as the tax is paid by the due date, there won't be any interest payable. No late fees would be charged for the delay in payment of tax if you use Form PMT-06 to pay your taxes.

Self-assessment method: In any case, the registered taxpayer can pay the tax due by using Form GST PMT-06 to calculate the tax liability of both inward and outward supplies as well as the available Input Tax Credit. Interest would be applicable to the taxpayer under this method.

 Late fees applicable under the QRMP scheme  

 Introduction 

When a layman intends to start a business, it is often unclear to him which business form is best for the new business entity. The two most common business form an entrepreneur selects is Private Limited Company and Limited Liability Partnership. These are 2 different concepts governed by Indian corporate law.

A Limited Liability Partnership is a corporate body that is constituted under the Limited Liability Partnership Act, 2008. The LLP enjoys perpetual succession and functions as a separate legal entity from its partners. The existence, rights, and responsibilities of the LLP partnership will not be impacted by the change in the partners.  The Private Limited Company is prohibited from transferring shares under the Companies Act, 2013. The Private Limited Company is a separate legal entity as LLP and also provides limited liabilities protection to the members. But most entrepreneurs get confused about which one is better and easy to operate. So let us see how registering LLP is better idea than registering a Private Limited Company.

 What is a Limited Liability Partnership?  

A Limited Liability Partnership is a business that requires at least two partners and there is no upper limit for number of partners in the firm. It is an alternative corporate business form.  

 What is a Private Limited Company? 

In India, a Private Limited Company falls in between of a partnership and a widely owned public company. A Private Limited Company provides its shareholders with limited liability and legal protection. It can be established with at least two people.

 How registering an LLP is better than a Private Limited Company? 

It is easy to say the registration of both Private Limited Company and a Limited Liability Partnership is simple. Thus, it is not the issue or question of ease of registering but the question here is the direction and future of business. Sometimes it is beneficial to incorporate as a Private Limited Company. But we will provide you with a comprehensive argument on why LLP is better than Private Limited Company:

LLPs combine both the characteristic of the flexibility of partnership firms with the limited liability protection to members of the Private Limited Company.

In comparison to the cost of forming a Limited Liability Partnership is substantially less than the cost of forming a Private Limited Company.

In comparison to Private Limited Companies, the requirements of statutory compliance are less for LLPs. If an LLP has not reached the threshold limit of INR 40 lakhs as the aggregate turnover or revenue contribution of INR 25 lakhs for the particular financial year, then there is no need of auditing the financial statement and accounts. However, a Private Limited Company must audit the financial statements and accounts of the company.

A company can only increase the number of owners in a Private Limited Company to a maximum of 200 shareholders due to its condition of restricted ownership. However, LLPs are not subject to any restrictions regarding a maximum number of members in the firm.

The need of holding meetings is substantially more in a Private Limited Company with the requirement of holding 4 Board Meetings. But if we talk about LLP, the firm must hold 1 annual Board Meeting for all the partners.

The incorporation cost of an LLP is very less as compared to the incorporation cost of a Private Limited Company.

In the case of LLP, there are many tax advantages.  Such as wealth tax, surcharge, and dividend distribution tax (DDT) are among the taxes that are not imposed on Limited Liability Partnership whereas all these taxes are imposed in Private Limited Companies.

There are some Private Limited Companies which fail to comply with the mandatory compliance such as filing an annual return, filing financial statements and insolvency etc. with MCA can lead to hefty penalties up to INR 1 lakhs. But if the LLP fails to comply with the compliances then the penalty is very low as compared to the Private Limited Company.

Similarities between Limited Liability Partnership and Private Limited Company

There are some similarities between an LLP and Private Limited Company:

Both LLP and Private Limited Companies require a minimum of 2 directors or shareholders to start the incorporation process.

Both LLP and Private Limited Company provide the limited liability protection to the members or shareholders. It means that the members or shareholders are only liable for the nominal value of shares they own in the business.

LLP and Private Limited Company are the body corporate and a separate legal entities from its members or shareholders.

 Takeaway 

Introduction 

The Companies Act, 2013 governs the format and regulation of companies in India. There are many types of companies in India and one of them is a Private Limited Company. A Private Limited Company is established when there is a minimum of 2 directors and a maximum of 200 members. A Private Limited Company can be formed in 3 different ways with different levels of responsibility and liability for the members and shareholders. The prime focus on of this blog is to know the three different types of Private Limited Company in India. But first, we will discuss "What is a Private Limited Company?".

 What is a Private Limited Company?  

A company that is controlled and managed by a small group of individuals is known as a Private Limited Company. These businesses are run by private stakeholders. The company is formed when there is a minimum of 2 directors at the time of incorporation.

Features of a Private Limited Company

Limited Liability Protection: All members in a Private Limited company are not responsible for any losses incurred by the company because of the feature of limited liability. The members are only liable for the shares of the company they hold.  

Perpetual succession: When a member of the company vacates his/her seat due to any reason like death, illness, or insolvency or bankruptcy the life of the Private Limited Company exists forever. It happens because of the feature of perpetual succession, which means that the existence of the company in the eyes of the law will not affect in any situation.

Name of the company: One of the main features of a Private Limited Company is that the company should include "Private Limited" at the end of the name of the company.

Restriction of transfer of shares: The members or the company itself are restricted from transferring shares in public. This is why a Private Limited Company never issues a prospectus as a Public Limited Company. A prospectus is for inviting the public to subscribe to shares in the company.

 3 different types of Private Limited Companies 

Following are the 3 types of Private Limited Companies:

Private Company Limited by shares

The liability of members in a company limited by shares is limited by the Memorandum of Association to the set of amount of shares he/she owns or other which remains unpaid.  In other orders, the obligation of a shareholder in a Private Limited Company limited by shares is restricted to the paid-up share capital or any remaining balance. A shareholder cannot be made accountable for more than the amount of the shares he/she has purchased from the company. The ownership of a shareholders is determined by the number of equity shares a shareholder owns.

Private Company limited by guarantee

In a Private Limited Company that is limited by guarantee, the liability of each member is restricted to the amount stated in the Memorandum of Association. The members of a Private Limited Company which are limited by guarantee cannot be held accountable for an amount more than the amount of guarantee they have agreed in the Memorandum of Association. Moreover, the company limited by guarantee can call for the guarantee of the member in case of dissolution or winding-up of the Private Company limited by guarantee. The guarantee of the members in a Company Limited by Guarantee cannot be cancelled the company is still operating. A Private Limited Company which is limited by guarantee is appropriate for clubs, trade groups, societies, and businesses that have the requirement of minimal capital or working capital.

Unlimited Company

Companies termed as unlimited are those in which the liability of the members is unrestricted to any such amount as the above two types of Private Limited Company. Each member of the company is accountable for the entire amount of debts and liability of the company. In the case that an unlimited company is winding up, then the creditors have the right to hold the shareholders liable for the company's debt. An unlimited company is still regarded as a separate legal entity despite the fact that it does provide shareholders with limited liability protection. As a result, the members of an unlimited company cannot be sued separately.

 Conclusion 

 Introduction 

If a company does not eligible for an exemption under Section 11 of the Income Tax Act of 1961, it must file an ITR 6 Form electronically to file its income tax returns. It is an annual compliance for a Private Limited Company. The companies that receive income from real estate held for charitable or religious purposes are eligible to seek an exemption under Section 11 ((Income from property held for charitable or religious purposes) of the Income-tax Rules. Therefore, companies that do not claim tax exemption under section 11 have to file an ITR 6.

 What is ITR 6 form? 

The ITR 6 form is an electric form filed by companies that do not claim an exemption under section 11 of the Income Tax Rules. It is a form that represents the company's income and expenses for the specific year. It is a mandatory compliance that a Private Limited Company has to file annually.

 Who is qualified for filing ITR 6 form? 

The following are eligible for filing ITR 6 form:

Every company registered under the Companies Act, 2013, or the previous Companies Act, 1956 must file an ITR 6 Form. Filing ITR 6 is mandatory compliance for a Private Limited Company.

The entity must have the accounts audited by a certified Chartered Accountant if the sales, turnover, or gross revenues in the previous financial year were greater than Rs.1 crore.

 Who is not qualified to file ITR 6 form? 

The following are not eligible for filing ITR 6 form:

Companies that draw their revenue from assets held for charitable or religious reasons are not eligible to file ITR 6 Form. This covers under section 11 of the Income-tax Rules.

Individuals, associations of persons, bodies of individuals, Hindu- undivided families, local authorities, and artificial judiciary persons are also not eligible for filing ITR 6 form.

 Structure of ITR 6 form 

ITR 6 is subdivided into 2 parts: Part A and Part B (together with the sub-sections), and it has several schedules that contain data about the taxpayer's income and taxes. Let's explore it in more detail.

PART A

1. General information- It includes the details of the company such as name, PAN Card number address, CIN, date of incorporation, etc.

2. Trading account- It includes the details of the relevant expenditure and expenses of the company.

3. Balance sheet- It includes the details of the company such as liabilities, share capital, current liabilities, and more, etc.

4. Manufacturing account- It requires the figures of manufacturing the accounts regarding the inventory such as opening stock, closing stock, and cost of the goods which are produced.

5. Profit and loss- It includes the details of the company's profit or the loss that is suffered during the particular financial year.

PART B

Part B-TI: Calculation of Total Income.

Part B-TTI: Calculation of Tax liability of the Total Income.

 Benefits of filing the ITR 6 form 

There are several benefits of filing the ITR 6 form by the Private Limited Company. The benefits are as follows:

Legal document: The ITR 6 form act as legal proof of your income proof because the form shows all expenses and income for the particular year.

Avoid fines: The ITR 6 form should be filed on or before due dates to escape the penalties incurred when a company does not file the ITR 6 on time.

Carry forward losses: Companies cannot carry forward the losses of the current year to the next year until an ITR 6 is completed. The income tax law states that if the ITR is not listed by the expected date, taxpayers are not permitted to carry forward losses and deduct them from earnings in the following year. Due to this, it is essential to submit your ITR 6 form on time in order to claim the losses in the following years.

 Due date of filing the ITR 6 form 

The due date for filing ITR 6 form for the companies is 30th July for whom audit is not applicable. On the other hand, the companies who are applicable for audit have to file ITR 6 form on 30th October.

 Penalties for not filing ITR 6 form 

When a Private Limited Company fails to file ITR 6 within the specified time then the company is liable to pay a maximum of Rs.5, 000.

 Conclusion 

Introduction 

LLP stands for Limited Liability Partnership. It is an alternative corporate structure where the members benefit from the feature of limited liability (which means that the members are liable for the shares they own) and the feature of the flexibility of partnership (which means that the members are free to decide the duties and responsibility of their own through an LLP agreement). When you register your business as LLP there is certain compulsory annual compliance for LLP that is required to be filed. In this blog, we will learn about the various LLP annual compliance and the benefit of filing annual compliance for LLP.

 What is an LLP annual compliance? 

Every Limited Liability Partnership must file LLP annual compliance each financial year to maintain an active status on the MCA portal. Regardless of the fact the LLP is in operation or not. LLP annual compliance is compliance which an LLP files to MCA and Income Tax Authorities. There are two different forms to be submitted to the MCA and one Income Tax Return form submitted to the Income Tax authorities.

 Various annual compliance for LLP 

Below are the 3 e-forms filed by the LLP every year with MCA and Income Tax Department:

1. Statement of insolvency and accounts

Fill the Form 8 for filing the accounts and insolvency statement of an LLP as instructed by the MCA. Along with the form attach details of the assets and liabilities of the LLP, a statement of revenue and expenditure, and a declaration of the financial state of the LLP by its authorized partners. The form 8 should be filed by the partners and it should be certified by the CS/ CA. It is an annual compliance for LLP which should be filed on 30th October of every financial year. It should be noted that the CS/ CA should audit the books in case the annual turnover of LLP is more than INR 40 lakh or the contribution is more than INR 20 lakh.

2. Filing of annual return

Fill the Form 11 for filing the annual return of the LLP as instructed by MCA. The annual return should be filed with the Registrar of Companies. Along with Form 11 attach the DSC of the designated partners. The form 11 should be filed by the partners and certified by the CS/ CA only when the annual turnover is more than INR 5 Cr. or the contribution is more than INR 50 lakh. It is an LLP annual compliance which should be filed on 30th May in every financial year.

3. Filing of income tax return

Since LLP is a separate legal, partners have to file LLP annual tax return. ITR form 5 is the form for filing the income tax returns of LLP. The purpose of filing ITR 5 is to file the annual turnover of the LLP. According to the section 139(1) of the Income Tax Act, 1961 each LLP registered in India needs to file an income tax return. The due date for filing ITR 5 is 31st July in case of no audit and if the audit is required then the due date is 30th September. The audit happens when the turnover of the LLP is more than INR 40 lakhs or the capital exceeds INR 25 lakhs, the accounts of the LLP should be audited by Chartered Accounted.

 Benefits of filing annual compliance for LLP 

Listed below are some benefits of filing annual compliance for LLP every year:

A. Simpler conversion

Filing annual compliance every year can help the LLP to convert to any other type of company easily and smoothly. The Registrar may ask for the records of LLP compliance to check if it is filed regularly at the time to conversion.

B. Active status

If the LLP continuously fails to submit annual return and statements of insolvency & accounts, then it can be declared as inactive or a default status will be given. So to maintain the status active, it is important to file each LLP annual compliance in every financial year.  

C. Avoid penalties

If an LLP files compliance regularly then it can avoid the fines or penalties associated with non-filing of compliance or late filing of compliance. So filing annual compliance for LLP is must.

D. Financial worth

The forms filed by the LLP are accessible to other companies. As a result, the interested party may consider the financial worthwhile entering into contracts or executing big undertakings. So filing the forms along with the necessary financials can give an idea to the interested person.

 Conclusion 

 Introduction 

The Global PEO services help you in taking care of your employees outside the country through the co-employment model. PEOs manage everything on your behalf, including payroll and HR services. Even if they are not physically present in the country, PEO service providers can provide entire PEO human resource support through a co-employment model. In other words, you can use PEO service providers in India to manage the HR components of your employees in the US, UK, Australia, and any other nation. In this blog, we discussed about global PEO services and how it helps you to scale up your business.

 What is a global PEO service? 

Global PEO services are the services that focus on offering HR services to local clients who want to expand their business globally.  Global PEOs can support you with payroll as well as all of the legal obligations for insurance, taxation, and risk management that come with starting a business in a foreign market. The global PEO services are helpful when a business (local or foreign), wants to assign or employ workers in a number of states without facing the expense and administrative burden of state rules and regulations. Global professional employer organizations provide the following services:

Payroll management

Benefits and administration

Onboarding

Recruitment

Ensuring legal and regulatory compliance

 How can global PEO services help you grow your business? 

A global PEO services helps you in growing your business because:

1. It allows you to focus on the growth of your business

The last thing you want to do when entering a new market is to confront legal issues. However, PEOs help you in expanding your workforce by legally hiring employees in any country. As you enter into a collaboration with the global PEO services, they will start co-employing your staff from your workplace. While you manage the daily tasks of your employees, the PEO organizations will manage and pay them legally and respectively.   The PEO will report, collect, and deposit employment taxes with local, state, and federal agencies, so you won't have to worry about legal problems while working.

2. It provides protection to your Data

Countries often implement a few policies that affect how foreign corporations store and access data in their domain. For instance, the European Union passed the General Data Protection Regulation (GDPR) in 2016. Under GDPR, individuals have the right to the security and privacy of their digital data. This indicates that the information they save about their clients and employees must be safe and easy to access for organizations. You can face hefty penalties if you do not follow the rules of GDPR and global PEO services are capable to avoid such danger to you. They already have a system in place to ensure that local laws and regulations are followed.

3. It will provide you with rapid expansion

In a normal scenario, you would establish your business, set up your offices, hire employees, and start doing business. Any country in which you establish your business will ask you to undergo a similar process. However, if you co-employ with a global professional employer organization service, they will take care of every detail. And you don't have to spend any money on employees or office setup. As a result, the expansion process will be improved. Even better now you can simultaneously expand in many different countries without worrying about the how or what. All of your employees will be paid on time and appropriately, all thanks to the global payroll system.

4. It will provide you with cost-effective services

Introduction 

An individual or a company which is registered under GST and has their GSTIN is required to file an annual return every year. The annual GST return filing by any registered taxpayer is done through forms GSTR 9, GSTR 9A, and GSTR 9C. GSTR 9 is an annual return that consists of details regarding the outward and inward supplies made or received during the said financial year under different tax heads i.e. CGST, SGST & IGST. On the hand, a taxpayer file GST returns 9C every year if their total revenue during the financial year exceeds five cores.

Even though both GSTR 9 and GSTR 9 are filed for the same purpose, there are a few differences between these forms. The main difference is GSTR 9 is filed by the normal taxpayer but GSTR 9C is filed by the taxpayer whose aggregate annual turnover is more than Rs.5 Cr. In this blog, we will talk all about the difference between GSTR 9 and GSTR 9C.

 What is GSTR 9? 

The GSTR 9 form is filed to submit the annual return of the company by all the registered taxpayers. It includes all the information about the outgoing and incoming supplies made during the particular financial year. The taxpayer is required to submit all GSTR-1, GSTR-3B, or GSTR 4 returns before filing GSTR 9. The GST registration holder will not be permitted to file an annual GST return if there are outstanding debts.

 What is GSTR 9C? 

Every registered taxpayer with an aggregate annual turnover of more than Rs. 5 Cr during a financial year is required to file GST return 9C. It is a reconciliation statement which is necessary to be certified by CA/ CMA.

 Key difference between the GSTR 9 and GSTR 9C 

The GSTR 9 (annual return) and GSTR 9 C (a reconciliation statement) have a few differences between them which are shown below:

 Introduction 

You must add new partners to your LLP after completing the online LLP registration process. The process for adding a partner to an LLP must be followed, as per Section 7 of the LLP Act, 2008. The existing partner must file forms 4 and 3 with all required attachments and give written consent. The full process could take up to 5-7 working days. This blog will help readers to know "What is Limited Liability Partnership (LLP)?" "Who is a partner?" "Format for LLP agreement" "What is the process for adding a new partner in an LLP?"

 What is a Limited Liability Partnership? 

A business where only 2 members (which can be extended up to 5 Designated Partners (without DIN)) are required and no maximum limit is specified with the characteristic of limited liability to the partners is referred to as a Limited Liability Partnership.

 Who can become a partner in an LLP? 

A person can be a partner of an LLP when:

A person who is not disqualified under any law.

A person must have attained the age of majority.

A person should be a resident of India.

An LLP is incorporated in accordance with the Companies Act, 2013 and LLP Act, 2008.

 LLP agreement format for adding a new partner   

This Agreement is made and executed at _____________ on this _______ day of ____________.

Mr. (Existing Partner A), son of __________________ residing at ___________.

Mr.(Existing Partner B), son of ___________, residing at ___________________ (here in after collectively called the Existing Partners) of the one part;

Mr. (New Partner A), son of___________ residing at________________ (hereinafter called the New Partner) of the other part;

Whereas the Existing Partners are carrying on the business of __________________________________under the name and style of__________ LLP (Registration No. ____________ at _____________ in terms of Limited Liability Partnership Agreement dated ______________.

 Now, this Deed Witnesseth as Follows:   

This agreement is supplemental to the Limited Liability Partnership Agreement made and executed between the Existing Partners.

From the date thereof, the said new partner shall eligible to be a partner with the Existing Partners subject to the terms and conditions of the LLP Agreement except in so far as the same are varied by this LLP agreement.

The capital of the LLP shall be _________contributed by the parties thereto in the manner below mentioned:

Partner A Contribution

Partner B Contribution

Partner C Contribution

The partners shall be entitled to share the profits and bear the losses of the LLP in proportion to their respective shares in the LLP.

Except as modified by this agreement, the LLP Agreement of date _________________________ shall hereafter be read and construed as if the same had been executed by the Existing Partners and New Partner hereto.

 Process of adding new partner in an LLP 

1. Pass a resolution for the entry of the new partner

It is necessary to pass the resolution after holding a meeting with a partner. This Partner Admission Resolution authorizes current partners to act on behalf of the Limited Liability partnership and all partners. Any existing partner who is authorized to complete legal compliance must have a valid DSC and DIN Number. Consider the following points when accepting the resolution for a new partner:

The resolution should be written on paper on the letterhead of the LLP.

Get the signatures required for authorized and current partners.

In-depth knowledge of the subject.

Apply the LLP Stamp.

2. Execute the LLP agreement amendment

LLP must conduct its operations in accordance with the terms and conditions of the LLP agreement. This is a source document that includes information about capital, profit-and-loss sharing percentages, duties and responsibilities of partners, and more. The LLP Deed Supplement shall be executed by the existing partner and the new partner which will include information about the capital, roles, and responsibilities, etc of the new partner. If a partner has been added, check the LLP agreement format:

It should include the rules and requirements for admission of the new partner.

Current LLP agreements can be modified using supplementary agreements.

If the capital does not change, this agreement can be executed on Rs.100/- stamp paper.

According to Stamp Act rules, the bond value becomes applicable if there is a change in the LLP's capital contribution.

Finally, the new LLP agreement needs to be signed by both the old and new partners.

3. Submit Forms 4 and Form 3 for notifying change of partner in LLP