Private Limited Company Closure in Patna | STK-2

Company Closure · STK-2 · C-PACE · Patna, Bihar

Closure of a Private Limited Company in India: STK-2 Strike-Off, C-PACE & Legal Compliance

Direct answer: A qualifying private limited company that has extinguished its liabilities may apply for voluntary removal of its name through Form STK-2 under Section 248(2) of the Companies Act, 2013, subject to member approval, statutory restrictions and the applicable MCA process through C-PACE. A company with unresolved liabilities, disputed assets, creditor claims or a need for orderly realisation and distribution may require a different route, including voluntary liquidation where legally eligible. Closure is not completed merely by stopping business or filing an application.

Call +91 8789155395 Compare closure routes

Information reviewed 1 October 2026. Individual eligibility and current MCA validation should be checked before filing.

What does closing a private limited company actually mean?

Closing a private limited company means ending its corporate existence by a procedure permitted under the applicable law. Business inactivity, resignation of a director, surrender of GST registration and closure of a bank account are not substitutes for statutory dissolution.

A company incorporated under the Companies Act has a separate legal identity. Even when its founders stop receiving orders and close its office, the company continues to exist in the Registrar of Companies records until the lawfully applicable exit process has been completed. Depending on the route, it may continue to incur accounting, annual-filing, tax and other responsibilities while it remains on the register.

The frequently requested “company closure” service usually means a voluntary strike-off under Section 248(2). It is suitable only where the company meets the prescribed conditions, including extinguishment of liabilities. Section 248(1) separately provides grounds upon which the Registrar may initiate action. Voluntary liquidation under Section 59 of the Insolvency and Bankruptcy Code is a different, formal process for eligible solvent corporate persons; insolvency-related procedures require their own analysis.

Strike-off and liquidation are not interchangeable. One is a removal-of-name mechanism under company law, while the other involves a regulated liquidation process with an insolvency professional and prescribed disclosures, creditor treatment and dissolution stages. A choice made solely on the basis of lower advertised cost may fail if the company has assets or obligations that cannot honestly be resolved before STK-2.

For owners in Patna and Bihar, the practical starting point is not a form; it is an evidence-based closure audit covering MCA status, books, liabilities, shareholding, banking, taxes, employment, contracts, statutory registrations, litigation and the intended treatment of assets.

Which route is suitable for the company?

Choose the route according to actual legal and financial status. The following comparison identifies the principal differences; a detailed review may disclose category-specific restrictions or a separate statutory process.

Route	When relevant	Important distinction
Voluntary STK-2 under Section 248(2)	Eligible company that has extinguished liabilities and secured the required member approval.	Company applies to C-PACE; removal is subject to statutory review and publication.
Registrar action under Section 248(1)	Specified statutory grounds such as qualifying inactivity or other grounds provided by the Act.	ROC-initiated action is not a substitute for the directors’ own compliance decisions.
Voluntary liquidation under IBC Section 59	Eligible solvent corporate person requiring a formal liquidation, asset realisation and distribution process.	Insolvency-professional-led route governed by current IBBI regulations.
Insolvency or other proceedings	Debt distress, disputes, insolvency, regulatory restrictions or other facts requiring distinct relief.	STK-2 must not be used to evade creditors or proceedings.

Where the company has an LLP structure, use the applicable LLP rules rather than a private-company STK-2 checklist. An OPC is a company but may have different member and governance facts; it should not be treated as identical to a two-member private limited company.

When may a private company apply for voluntary strike-off?

Section 248(2) permits a qualifying company to apply for removal of its name after extinguishing its liabilities, subject to the prescribed approval and other legal conditions. Inactivity alone does not prove eligibility, and a dormant or non-operating company can still have unresolved liabilities.

The company must first reconcile its books and creditor position. “No trading” does not necessarily mean “no liability”: bank charges, government dues, audit fees, loans from directors, customer advances, unpaid salary, supplier invoices, penalties, contractual obligations and disputed tax demands may still appear in records or exist outside the accounts.

The relevant corporate decision is a special resolution or consent of 75 percent of members in terms of paid-up share capital, as indicated in MCA’s STK-2 instruction kit. The route chosen should be reflected consistently in the board papers, member approval, application, declarations and supporting documents. Requirements for a particular category of company must be assessed separately.

The company should identify restrictions under Sections 248 and 249 and the Removal of Names Rules before applying. Pending proceedings, relevant recent changes to registered office or name, disposal of significant property for gain outside permitted circumstances, certain other activities and regulatory status may affect eligibility. The precise statutory conditions must be applied to the company’s actual timeline.

Prior ROC filings and the financial statement position need a specific review. Historical failure to file AOC-4 or MGT-7 does not become lawful simply because a company seeks closure. The company should check the filings required under the current form instructions and its own facts rather than assuming there is a universal waiver.

If another person has a legal claim, directors should not sign “nil liability” declarations until the claim has been analysed and dealt with lawfully. A false declaration may expose the persons involved to consequences under the Companies Act.

Does a newly incorporated company have to wait for two years?

The two-year non-operation ground in Section 248(1) concerns a specific Registrar-initiated basis; it should not automatically be imported as a universal waiting period for all voluntary applications. The actual Section 248(2) eligibility, filing history, business commencement and current MCA checks must be examined.

Can a company close while GST is active?

GST cancellation and company dissolution are separate processes. The company should reconcile GST filings, tax dues, input-tax-credit consequences, stock and business assets, then determine the applicable GST cancellation and final-return obligations. An active registration is a practical compliance issue requiring review, not a reason to make an unsupported automatic eligibility statement.

What legal restrictions need checking before STK-2?

Sections 248 and 249 of the Companies Act prescribe the basis of strike-off and circumstances restricting an application. The assessment must examine what the company has done before applying, not just its current MCA master-data status.

Check the period immediately preceding the application for changes of name or registered office from one State to another and for disposal of property or rights in circumstances covered by Section 249. The Act also restricts particular activities other than those necessary for making an application, concluding affairs or complying with statutory requirements. These restrictions are fact-sensitive and should be checked against the exact wording and any applicable exception.

A company subject to a pending investigation, prosecution, inspection, compounding matter, regulatory restraint or ongoing litigation should obtain matter-specific review. A formal application does not cancel court orders, creditor entitlements or tax obligations. Sector-regulated companies may require additional clearance or may fall into a restricted category under the rules.

Outstanding secured loans, charges on company property and undisclosed guarantees need particular attention. An apparently inactive bank account does not mean an underlying facility has been discharged. Examine charge records, bank statements, lender correspondence, repayment documents and satisfaction-of-charge filings where applicable.

For companies with foreign shareholders, foreign investment or overseas assets, closure may require examination of FEMA, reporting, repatriation, beneficial ownership and remittance obligations. These facts cannot be addressed through a standard small-company checklist without reviewing the actual transaction history.

An application that conceals liabilities or is intended to mislead creditors is particularly serious. Section 251 addresses fraudulent applications and provides for potential personal consequences for persons responsible. Where facts are contested, do not resolve the dispute by making an inaccurate affidavit.

What documents are generally needed for STK-2?

The document set should reconcile the company’s books, member decision and factual declarations. MCA’s current STK-2 instruction kit and the applicable Removal of Names Rules govern the precise attachment requirements; additional facts can require further records.

Begin with the Certificate of Incorporation, CIN, current MCA master data, MOA/AOA, PAN, details of directors and shareholders, authorised signatory credentials and copies of the relevant statutory registers. Compare names and dates carefully, including changes made after incorporation.

Prepare a current statement of accounts showing assets and liabilities within the time frame required by the applicable rules, certified in the prescribed manner. Reconcile each balance with bank statements, ledger schedules, tax filings, loan records and supporting documents before the director signs any accompanying declaration.

The package ordinarily involves the company’s authorising decision, member approval, indemnity bond in the prescribed STK-3 format, affidavits in the prescribed STK-4 format, and the statement of accounts in the prescribed STK-8 format, subject to the current rules and any permitted alternative for a special category.

Maintain a statement of pending litigation or proceedings where prescribed and gather evidence of resolution of tax, employee, trade, bank and contractual matters. Preserve the entire working file even where a supporting document is not uploaded as a separate attachment.

The company should also retain the last required financial statements and annual returns, any applicable approval or no-objection evidence, records of asset disposal or lawful distribution and correspondence about surrendering registrations. Avoid treating a signed form as conclusive proof that the supporting factual statements are accurate.

STK-2

The application by the eligible company for removal of its name, filed through the MCA process handled by C-PACE.

STK-3

The prescribed indemnity-bond form, subject to the current rules and any applicable category-specific modification.

STK-4

The prescribed affidavit containing the director’s relevant declaration as required for the application.

STK-8

The statement-of-accounts format relevant to the application, prepared and certified under the applicable rule.

How does the company closure process work?

The practical sequence below keeps financial clean-up, corporate approval and the MCA application in a verifiable order. Completing the filing steps does not guarantee approval, which remains subject to statutory scrutiny.

Carry out a closure audit. Review CIN, MCA status, ownership, books, bank accounts, assets, liabilities, tax records, company charges, contracts, workforce, litigation and other licences. Select the route only after completing this review.
Resolve obligations and document the result. Reconcile and lawfully discharge liabilities, settle legitimate claims, complete necessary contractual steps and arrange lawful treatment of assets. Retain receipts, ledger entries and closure confirmations.
Review statutory filings and restrictions. Assess Section 249 and the applicable rules; determine the required annual returns and financial statements, any pending e-form corrections and whether other regulators must be involved.
Prepare the accounts and declarations. Produce the required statement of accounts in STK-8 format and prepare accurate affidavits and indemnity documents. Ensure dates, balances and persons signing correspond to actual records.
Obtain proper corporate approval. Arrange the valid board process and the prescribed special resolution or 75-percent member consent in paid-up-capital terms. Record the decision and authorised filing arrangements.
Submit STK-2 through MCA/C-PACE. Complete the current webform, attach required documents, obtain professional certification where prescribed, pay the applicable government fee and preserve the SRN and submission evidence.
Respond to scrutiny and publication. Address any valid resubmission or clarification promptly. Track statutory notices, objections, verification and the final official publication rather than assuming submission equals dissolution.
Preserve the final record and complete connected actions. After verified dissolution, archive the order/notification, accounts and corporate records; complete permitted follow-up on taxation, bank, contractual and registration matters. Assess residual statutory liabilities separately.

What is C-PACE and what does the government fee cover?

C-PACE is the Centre for Processing Accelerated Corporate Exit. MCA’s STK-2 instruction kit describes it as the receiving and processing arrangement for voluntary company applications to remove a company’s name from the register.

The official STK-2 kit examined for this page lists a government filing fee of ₹10,000. This is a reference figure, not a binding quotation for a future filing: the applicable MCA fee must be checked at the time of submission, including any later notification or system-generated amount.

The government filing fee is not the entire commercial cost of closure. Preparation of accounts, financial reconciliations, certification, digital-signature availability, old ROC filings, tax compliance, contractual settlements and specialist professional work can affect total expenditure. Separate written scope and fee terms help distinguish statutory charges from professional fees.

C-PACE is designed to centralise processing, but neither a published government service target nor anecdotal experience establishes a guaranteed dissolution date. The application may require clarification, corrected attachments or resolution of inconsistencies. The timeline also depends on the statutory publication and objection process.

After submitting STK-2, monitor the actual SRN and MCA status. An application that has been paid for or acknowledged is not equivalent to the final notification. Directors should avoid public statements that the company no longer exists before the legally operative event has occurred.

What happens to directors, shareholders and company creditors?

A strike-off ends the company’s normal corporate existence when the relevant statutory notification takes effect, but it does not automatically extinguish all rights, obligations or responsibility connected with the company’s past conduct.

Section 250 addresses the effect of dissolution and preserves the limited purposes of recovering amounts due to the company and discharging its liabilities or obligations. Section 248(7) also preserves relevant liability of directors, managers, officers and members as if the company had not been dissolved. The scope of a particular person’s responsibility requires the governing statute and facts to be examined.

Creditors must not be prejudiced by fabricated “nil liability” records, unlawful distributions or concealment of assets. Before proceeding, directors should verify whether claims are admitted, disputed, contingent, secured, tax-related or linked to guarantees and whether the proposed resolution is lawful.

Shareholders should receive accurate information about the company’s closing position and the corporate decision they are asked to approve. Any payment or asset distribution should follow the applicable legal and tax framework. Company funds are not automatically the personal funds of a director or promoter.

If company records later become relevant to a tax audit, litigation, regulatory inquiry, loan dispute or restoration proceeding, the former management may need to produce them. An organised archive is therefore an essential part of closure planning, not an optional administrative extra.

Can a struck-off company be restored?

Section 252 of the Companies Act contains routes to seek restoration of a company’s name before the Tribunal. The proper applicant, grounds and limitation period differ with the relevant subsection and the circumstances of the strike-off.

Restoration should not be described as an automatic reversal or a routine correction to the MCA website. It generally requires evidence and an order under the applicable statutory provision. A creditor, former management or other concerned person may have different factual and procedural positions.

Before choosing voluntary STK-2, consider whether the business may realistically restart, assets may need to be recovered, contracts remain valuable, or there are unsettled litigation and taxation issues. A business that wishes to pause may need advice on alternatives, such as the dormant-company regime where eligible, rather than terminating its corporate existence.

Where a company has already been struck off and a person requires restoration, obtain the notice, final Registrar order or publication, master-data history, prior filings and the facts supporting the requested remedy. Limitation and forum questions should be assessed from the actual order and applicable Section 252 provision.

How should tax, GST, employees and digital access be handled?

Corporate closure, GST cancellation and income-tax compliance are distinct exercises. A responsible exit coordinates them without assuming that any one registration cancellation completes all the others.

For GST, reconcile outward supplies, input tax credit, stock or capital goods consequences, returns, payment ledgers, outstanding demands and the applicable cancellation route. If a final return is required following cancellation, calculate its due date from the governing GST provisions and actual cancellation event. Do not promise that company strike-off will automatically close the GSTIN.

For income tax, review the company’s return history, TDS/TCS obligations, outstanding demands, refunds, scrutiny or appeal matters and the tax treatment of debt settlements and distributions. PAN and TAN records require suitable follow-up under the rules of the relevant department; an MCA form is not a universal tax clearance.

Employee dues, social-security contributions, gratuity where applicable, work contracts, labour licences and state-level registrations should be checked. Contract termination notices and vendor/customer communications need to match the legal reality of the business.

Preserve credentials and system logs in a controlled archive. Revoke unnecessary access to banking, accounting, GST, income-tax, MCA, payment gateways, e-commerce platforms and cloud services at the appropriate stages. The company should not destroy documents needed for statutory retention or litigation merely because the office is closing.

What mistakes most often delay closure?

Most avoidable problems arise when the statutory route is chosen before the company’s financial and regulatory position has been reconciled. A clean application requires the declarations, approvals and source records to describe the same facts.

One common error is treating an empty bank balance as proof of zero liabilities. Check trade creditors, director loans, taxes, employee dues and contingent claims. A second error is entering figures in STK-8 that do not reconcile with the general ledger or the most recent filings.

Another error is missing the distinction between director consent, board approval and member approval. STK-2 has a prescribed member-approval test; a board resolution alone should not be presented as a substitute. Corporate documents should also correctly identify the authorised signatory.

Using outdated affidavits, expired signatures, unsupported certification, an incorrect registered-office address or an incorrect chronology can trigger defects. Download the current kit when preparing the actual application rather than copying an old client’s paperwork.

Companies sometimes disregard Section 249 restrictions or assume that all statutory defaults vanish on strike-off. Others ignore charge satisfaction, foreign shareholder issues, current regulatory approvals or pending prosecutions. Each omission can change the appropriate exit strategy.

Finally, do not communicate to customers or regulators that the company has been dissolved merely because an SRN exists. Verify the legally operative notification, save it, and preserve evidence of the connected clean-up.

Fictional Bihar makhana company example: stopping a business responsibly

Fictional educational illustration—not a real client, recorded transaction or claimed success: imagine that two founders incorporate Mithila Harvest Makhana Private Limited to process packaged makhana in Bihar and eventually pursue overseas buyers.

At incorporation, the founders agree their capital contributions, shareholding, director roles, MOA objects and business plan. They obtain the corporate identity needed to sign contracts. Separately, they investigate any applicable food licensing, packaging, FSSAI, DGFT/IEC, APEDA, customs, banking, destination-country and export-contract requirements. Incorporation alone does not establish export readiness or guarantee a buyer.

Suppose they trial the business but decide not to proceed with commercial export. One founder has paid a supplier advance, the company has an unused bank account and a proposed packaging contract, and the founders have contributed shareholder funds. The promoters first examine whether the supplier advance is recoverable, whether the proposed contract creates liability, whether any asset belongs to the company, and whether all taxes and filing obligations are satisfied.

If the company can lawfully extinguish its liabilities and otherwise qualifies for Section 248(2), it may consider the STK-2 route after preparing accurate accounts and obtaining the required member approval. Its statement of accounts must not simply label an unrecovered advance or outstanding loan as zero. The founders also assess the treatment of any capital, bank balance or other company property under the relevant rules.

If instead the company has significant assets to realise or liabilities that require an orderly distribution process and it meets the legal conditions for voluntary liquidation, it should evaluate Section 59 of the IBC and current IBBI regulations with a qualified professional. The choice turns on facts, not on a presumption that every closed business can use STK-2.

If the business has already sold packaged food or shipped products, additional obligations may arise from sales contracts, food safety, quality complaints, tax and export documentation. The fictional company’s closure plan should therefore examine its actual transactions before the promoters make legal declarations.

How can Bihar Tax Consultant assist with a company closure?

Bihar Tax Consultant receives enquiries from company promoters, directors and owners seeking to understand the appropriate private-company exit route and prepare the necessary documentation for lawful compliance.

The scope of an engagement may include reviewing MCA master data, identifying the applicable legal route, organising the liability and filings checklist, preparing resolutions and supporting papers, coordinating required financial documents, examining the STK-2 filing requirements and monitoring responses. Specialist accountancy, certification, insolvency, tax, litigation or regulatory work must be performed by appropriately authorised professionals wherever required.

Where a company has unpaid liabilities, contested shareholder positions, pending income-tax or GST proceedings, employee dues, charges, insolvency concerns or foreign investment, these are separate workstreams to resolve before deciding whether an STK-2 declaration can truthfully be made.

For enquiries in Patna and Bihar, share the CIN, company status, last filed financial year and a brief description of liabilities and operations with the office through an agreed secure communication channel. Do not share passwords or one-time codes with an unverified person.

कंपनी बंद करने की पूरी हिन्दी जानकारी

बिहार के entrepreneurs और company directors के लिए यह मार्गदर्शिका voluntary strike-off, ROC compliance, documents, liabilities तथा tax-related जिम्मेदारियों को आसान भाषा में समझाती है। हर कंपनी की वास्तविक स्थिति अलग होती है; इसलिए आवेदन करने से पहले records की जाँच करना जरूरी है।

प्राइवेट लिमिटेड कंपनी बंद करने का सही कानूनी तरीका क्या है?

Private Limited Company का कारोबार बंद करना और कंपनी को ROC के register से कानूनी रूप से हटाना दो अलग बातें हैं। यदि कंपनी ने अपनी सभी liabilities समाप्त कर दी हैं और आवश्यक शर्तें पूरी करती है, तो वह Companies Act, 2013 की Section 248(2) के अंतर्गत Form STK-2 के माध्यम से voluntary strike-off के लिए आवेदन कर सकती है। यदि assets, creditors या अन्य जटिल दायित्व हैं, तो अलग liquidation प्रक्रिया का परीक्षण करना जरूरी हो सकता है।

STK-2 और C-PACE का क्या संबंध है?

Form STK-2 वह application है जिससे योग्य कंपनी अपना नाम Registrar के register से हटाने का अनुरोध करती है। C-PACE अर्थात Centre for Processing Accelerated Corporate Exit, MCA की संबंधित processing व्यवस्था है। Application submit हो जाने मात्र से कंपनी dissolve नहीं होती। निर्धारित जाँच, आवश्यक सूचना और अंतिम statutory notification का महत्व बना रहता है।

कंपनी ने कभी business नहीं किया, क्या वह तुरंत बंद हो सकती है?

केवल business शुरू नहीं करने से automatic closure नहीं मिलता। कंपनी की incorporation date, commencement-related filings, bank account, शेयर पूंजी, director advances, annual returns, financial statements और Section 249 की restrictions देखनी होंगी। Section 248(1) में ROC द्वारा action के लिए उपलब्ध दो वर्ष वाला inactivity ground और Section 248(2) की voluntary application को एक ही नियम नहीं समझना चाहिए।

कंपनी की सारी liabilities खत्म करने का अर्थ क्या है?

कंपनी का बैंक बैलेंस शून्य होना पर्याप्त प्रमाण नहीं है। Supplier payment, director loan, salary, professional fee, GST, income-tax, TDS, bank charge, customer advance, contractual claim और दूसरे वास्तविक या संभावित दायित्व अलग-अलग जाँचें। यदि किसी creditor का पैसा बाकी है तो बिना वैधानिक समाधान के nil liability का affidavit देना जोखिमपूर्ण है।

कौन-से resolutions और consent चाहिए?

MCA के STK-2 instruction kit के अनुसार Section 248(2) के तहत application के लिए special resolution अथवा paid-up share capital के आधार पर 75 प्रतिशत members की consent का प्रावधान है। Board record, member approval और application की तारीख व विवरण आपस में मेल खाने चाहिए। किसी category-specific approval की जरूरत है या नहीं, यह अलग से देखना होगा।

STK-3, STK-4 और STK-8 क्या हैं?

STK-3 prescribed indemnity bond, STK-4 prescribed affidavit तथा STK-8 statement of accounts से संबंधित formats हैं। इन दस्तावेजों में जो तथ्य लिखे जाएँ वे वास्तविक accounts और supporting evidence से मेल खाने चाहिए। वर्तमान Rules, MCA instruction kit और कंपनी की विशेष स्थिति के अनुसार सही format तथा signatory verify करना आवश्यक है।

क्या पुरानी ROC filing पहले पूरी करनी पड़ेगी?

AOC-4, MGT-7 या संबंधित annual filing के बकाया होने पर company की वास्तविक filing history और वर्तमान MCA eligibility checks देखना जरूरी है। यह मानकर नहीं चलना चाहिए कि STK-2 filing से सभी पुराने defaults तथा additional fees अपने-आप समाप्त हो जाएँगे। जिस वर्ष की filing कानूनन जरूरी है, उसका अलग निर्णय करना पड़ सकता है।

STK-2 की सरकारी फीस कितनी है?

इस page के लिए देखे गए MCA STK-2 instruction kit में सरकारी fee ₹10,000 दी गई है। Filing के समय MCA portal पर लागू current fee दोबारा जाँचें। Accounts, certification, pending returns, tax matters और professional services का खर्च सरकारी fee से अलग हो सकता है। बिना company के facts देखे कुल खर्च या approval की निश्चित अवधि बताना उचित नहीं है।

GST और Income Tax का क्या होगा?

ROC strike-off से GSTIN या Income-tax संबंधित हर दायित्व अपने-आप खत्म नहीं होता। GST returns, cancellation, stock या ITC adjustment, final return जहाँ लागू हो, TDS, income-tax demands, pending assessment और refunds का अलग review आवश्यक है। टैक्स विभाग की प्रक्रिया और company closure की प्रक्रिया को साथ में plan करना चाहिए।

क्या कंपनी बंद होने पर directors की liability खत्म हो जाती है?

नहीं, ऐसा सामान्य निष्कर्ष गलत है। Companies Act की Section 248(7), 250 और 251 जैसे प्रावधानों का प्रभाव तथा किसी अन्य कानून के तहत जिम्मेदारी अलग से जाँची जाती है। Fraudulent application, liability छिपाना या creditors को नुकसान पहुँचाने वाला गलत declaration गंभीर परिणाम पैदा कर सकता है। सही तथ्य और रिकॉर्ड सुरक्षित रखना महत्वपूर्ण है।

क्या company को बाद में फिर से restore किया जा सकता है?

Section 252 में निर्धारित परिस्थितियों में Tribunal के समक्ष restoration का रास्ता उपलब्ध है। Applicant कौन है, company कैसे strike-off हुई थी, limitation क्या है और कौन-सा evidence चाहिए—ये बातें case के अनुसार बदलती हैं। Restoration automatic नहीं है। इसलिए केवल अस्थायी विराम लेने वाली कंपनी को closure के विकल्पों पर पहले सलाह लेनी चाहिए।

पटना और बिहार में closure कराने से पहले क्या तैयार करें?

CIN, incorporation documents, directors व shareholders की जानकारी, latest books, बैंक statements, outstanding loan या charges, GST और Income-tax records, ROC filing history, employee dues तथा pending litigation का सार तैयार करें। Bihar Tax Consultant से संपर्क करके company-specific scope और दस्तावेजों की जाँच पर चर्चा की जा सकती है। किसी अनजान व्यक्ति को DSC password या OTP न दें।

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Advocate Tabish Ahmad, Founder of Bihar Tax Consultant, introduces a free Tax Consultant Course for lawyers who have recently passed LL.B. Please contact the office to confirm the course scope, format, schedule and enrolment arrangements; no professional qualification, accreditation, job outcome or income is promised.

निःशुल्क Tax Consultant Course की सूचना

Bihar Tax Consultant के Founder Advocate Tabish Ahmad हाल ही में LL.B. पास करने वाले lawyers के लिए free Tax Consultant Course की जानकारी देते हैं। Course की वास्तविक पढ़ाई, format, schedule तथा enrolment प्रक्रिया की पुष्टि के लिए office से संपर्क करें। यहाँ certificate, accreditation या नौकरी की गारंटी का दावा नहीं किया गया है।

Frequently Asked Questions / अक्सर पूछे जाने वाले प्रश्न

How do I close a private limited company in India?

An eligible company that has extinguished its liabilities can consider voluntary strike-off through STK-2 under Section 248(2), with the prescribed member approval and MCA/C-PACE review. Other circumstances may require liquidation or another legal process.

What is the current STK-2 government filing fee?

The MCA STK-2 instruction kit reviewed for this page lists ₹10,000. Confirm the fee applicable on the MCA portal when actually filing, and distinguish government fees from professional and other compliance costs.

Can a company with debts file STK-2?

Section 248(2) requires extinguishment of liabilities before a voluntary application. Unpaid or disputed debts require lawful examination and resolution; a nil-liability declaration must not conceal them.

Is two years of inactivity mandatory for every STK-2 application?

Do not confuse the particular ROC-initiated grounds in Section 248(1) with a universal waiting period for a company application under Section 248(2). Check actual eligibility and restrictions.

Who approves a voluntary strike-off?

The MCA STK-2 kit provides for a special resolution or consent of 75 percent of members in terms of paid-up share capital, subject to the governing law and the company’s circumstances.

What is the difference between STK-2 and voluntary liquidation?

STK-2 is the eligible company’s removal-of-name application. Voluntary liquidation is a formal process under Section 59 of the IBC and current IBBI regulations; it may involve realising assets, paying debts and distribution.

Does filing STK-2 instantly dissolve the company?

No. Submission and payment are procedural steps. The company must pass the applicable scrutiny and statutory process; verify the final official notification and legally effective date.

What are STK-3, STK-4 and STK-8?

They are prescribed supporting formats for an indemnity bond, affidavit and statement of accounts respectively. Their precise use and signing requirements must follow the current Rules and MCA instructions.

Do old AOC-4 and MGT-7 defaults disappear after strike-off?

No universal waiver follows from filing STK-2. Review the actual annual filing history, current MCA checks and legal consequences of any previous non-compliance.

Does strike-off automatically cancel GST registration?

No. GST cancellation, tax reconciliation and any relevant final return are distinct GST-law processes that must be evaluated separately.

Are directors and members free from all liability after strike-off?

No. The Companies Act preserves specified responsibilities; fraudulent applications can have serious consequences. Actual liability depends on the statute and facts.

Can a struck-off company be restored?

Section 252 provides Tribunal-based restoration routes in defined circumstances. The relevant applicant, conditions and limitation period require fact-specific review.

हिन्दी FAQ

प्राइवेट लिमिटेड कंपनी कैसे बंद होती है?

योग्य कंपनी liabilities समाप्त करके Section 248(2) के अनुसार STK-2 के माध्यम से voluntary strike-off आवेदन कर सकती है।

STK-2 की सरकारी फीस क्या है?

इस page पर reviewed MCA instruction kit में ₹10,000 है। वास्तविक filing के समय current MCA fee जाँचें।

क्या बकाया कर्ज वाली कंपनी STK-2 file कर सकती है?

Voluntary application से पहले liabilities समाप्त करने की statutory requirement का पालन करना होता है।

क्या हर कंपनी को दो वर्ष इंतजार करना पड़ता है?

Section 248(1) के ROC-initiated grounds और Section 248(2) की voluntary application को अलग समझें।

Closure के लिए किसकी consent चाहिए?

Prescribed special resolution अथवा paid-up share capital के आधार पर 75 प्रतिशत members की consent का प्रावधान है।

STK-2 और liquidation में क्या अंतर है?

STK-2 removal-of-name application है; voluntary liquidation IBC Section 59 तथा IBBI framework की अलग formal प्रक्रिया है।

क्या form submit होते ही कंपनी बंद हो जाती है?

नहीं। अंतिम statutory scrutiny और official notification को verify करना आवश्यक है।

STK-3, STK-4 तथा STK-8 क्या हैं?

ये क्रमशः indemnity bond, affidavit तथा statement of accounts के prescribed formats हैं।

क्या पुराने ROC defaults माफ हो जाते हैं?

STK-2 से सभी पुराने defaults के लिए automatic waiver नहीं मिलता; filing history अलग से जाँचें।

क्या GSTIN अपने-आप cancel होगा?

नहीं। GST cancellation एवं returns की कानूनी प्रक्रिया अलग है।

क्या directors की सारी liability खत्म हो जाती है?

नहीं। संबंधित statutory liability और fraudulent declaration के परिणाम बने रह सकते हैं।

क्या strike-off के बाद restoration संभव है?

Section 252 में निर्धारित परिस्थितियों में Tribunal से restoration माँगा जा सकता है।

Official legal sources and related services

Reference review: 1 October 2026. Check current forms, rules and portal-generated fees before acting.

Related company-law services

Company registration and corporate advisory · Director resignation guide · DIN services · Private limited incorporation · OPC incorporation

Disclaimer: General educational information only, not individual legal advice. No advocate–client relationship is created until a separate engagement is agreed.

Private Limited Company Closure in Patna | STK-2

Closure of a Private Limited Company in India: STK-2 Strike-Off, C-PACE & Legal Compliance

What does closing a private limited company actually mean?

Which route is suitable for the company?

When may a private company apply for voluntary strike-off?

Does a newly incorporated company have to wait for two years?

Can a company close while GST is active?

What legal restrictions need checking before STK-2?

What documents are generally needed for STK-2?

STK-2

STK-3

STK-4

STK-8

How does the company closure process work?

What is C-PACE and what does the government fee cover?

What happens to directors, shareholders and company creditors?

Can a struck-off company be restored?

How should tax, GST, employees and digital access be handled?

What mistakes most often delay closure?

Fictional Bihar makhana company example: stopping a business responsibly

How can Bihar Tax Consultant assist with a company closure?

कंपनी बंद करने की पूरी हिन्दी जानकारी

प्राइवेट लिमिटेड कंपनी बंद करने का सही कानूनी तरीका क्या है?

STK-2 और C-PACE का क्या संबंध है?

कंपनी ने कभी business नहीं किया, क्या वह तुरंत बंद हो सकती है?

कंपनी की सारी liabilities खत्म करने का अर्थ क्या है?

कौन-से resolutions और consent चाहिए?

STK-3, STK-4 और STK-8 क्या हैं?

क्या पुरानी ROC filing पहले पूरी करनी पड़ेगी?

STK-2 की सरकारी फीस कितनी है?

GST और Income Tax का क्या होगा?

क्या कंपनी बंद होने पर directors की liability खत्म हो जाती है?

क्या company को बाद में फिर से restore किया जा सकता है?

पटना और बिहार में closure कराने से पहले क्या तैयार करें?

Choose your preferred advocate or tax consultant / अपना पसंदीदा professional चुनें

News & Learning

Free Tax Consultant Course announcement

निःशुल्क Tax Consultant Course की सूचना

Frequently Asked Questions / अक्सर पूछे जाने वाले प्रश्न

हिन्दी FAQ

Official legal sources and related services

Related company-law services

Professionals