Home Services M-Corporate Winding Up – Company

Winding Up – Company

Company strike-off via Form STK-2 under Section 248 — regularise MCA filings, cancel GST, deregister EPFO/ESIC, obtain tax clearance, and file STK-2 application for ROC strike-off.

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Overview

Winding up of a company can be voluntary (fast-track STK-2 strike-off) or compulsory (NCLT winding up order). For small companies that have ceased operations, the STK-2 Strike-Off route under Section 248 is the most practical and cost-effective closure mechanism — avoiding the lengthy NCLT process. STK-2 applies where the company has not commenced business within 1 year of incorporation, or has not been carrying on business for 2 preceding financial years.

Before filing STK-2, the company must: regularise all overdue MCA filings (AOC-4, MGT-7A, ADT-1), close all bank accounts (zero balance certificates), obtain NIL demand certificates from Income Tax and GST, cancel GST registration (REG-16 + GSTR-10 final return), and de-register from EPFO, ESIC, and Professional Tax. Directors must sign an indemnity bond (notarized) and an affidavit confirming compliance.

MFiling manages the complete company strike-off: regularisation of defaulted filings, all deregistrations, STK-2 preparation, and linked deregistrations.

MFiling professional charges: from Rs.7,999 (company with no pending filings) | Rs.12,999 (company with multiple pending years).

Key Benefits

All MCA Filings Regularised
All overdue AOC-4, MGT-7A, and ADT-1 filed and paid before STK-2 — MCA record cleaned up.
GST Cancellation and GSTR-10 Filed
GST registration cancelled via Form REG-16 and final GSTR-10 return filed before STK-2 application.
All Statutory Deregistrations Completed
EPFO, ESIC, Professional Tax, FSSAI, MSME, and other registrations deregistered before closure.
Director Liability Eliminated
Strike-off removes all future compliance obligations — directors relieved of potential MCA penalty liability.
Official Strike-Off Certificate Obtained
ROC issues Strike-Off Order through Official Gazette publication after 30-day objection period.

Documents Required

Certificate of Incorporation (COI) of the Company
Overdue MCA Filings Completed — AOC-4, MGT-7A, ADT-1 Acknowledgements
Bank Account Closure Certificates (zero balance from all banks)
NIL Income Tax Demand Certificate for All Years
GST Cancellation Order and GSTR-10 Final Return Acknowledgement
Indemnity Bond from All Directors (notarized)
Affidavit from All Directors Confirming No Assets, Liabilities, or Pending Proceedings

How it Works

Regularise All Overdue MCA Filings (Week 1–4)

File all pending AOC-4, MGT-7A, and ADT-1 — pay all late fees to clean the compliance record.

Close All Company Bank Accounts (Week 2–4)

Close all bank accounts — obtain zero balance 'account closed' certificates from each bank.

Obtain NIL Outstanding Tax Certificate (Week 2–4)

File all pending ITR-6 returns — obtain NIL demand certificate from Income Tax and GST authorities.

Cancel GST Registration and File GSTR-10 (Week 3–6)

File Form GST REG-16 for GST cancellation — file GSTR-10 final return after cancellation order.

Deregister from EPFO, ESIC, and Other Authorities (Week 3–6)

Cancel EPFO and ESIC registrations — deregister from Professional Tax, FSSAI, MSME, and state-specific licences.

Prepare STK-2 with Board Resolution and Indemnity (Week 5–6)

Board passes winding-up resolution — all directors sign notarized indemnity bond and compliance affidavit.

File Form STK-2 on MCA Portal (Week 6)

Submit STK-2 with all attachments and director DSCs — ROC publishes notice in Official Gazette for 30-day objection period.

Receive Strike-Off Order (30–90 days after STK-2)

Strike-Off Order issued by ROC after 30-day public notice period without objection — company legally ceases to exist.

Frequently Asked Questions

Can a company with outstanding income tax dues be closed through STK-2?
No. STK-2 strike-off requires the company to have no outstanding dues to any statutory authority — Income Tax, GST, EPFO, ESIC, or others. All tax returns must be filed, all demands settled, and a NIL outstanding certificate obtained. If there are disputed tax demands, the company must either settle them or wait for the dispute resolution before applying for strike-off. MFiling assists in identifying and resolving all outstanding dues before STK-2 filing.
What is the difference between STK-2 strike-off and NCLT winding up?
STK-2 (Section 248) is a fast, administrative process for companies with no assets, no liabilities, and no operations — takes 3–6 months, relatively inexpensive, ROC handles it. NCLT winding up (Section 271) is a court-based process for companies with assets to distribute, creditor disputes, or complex situations — requires a petition to NCLT, appointment of a Liquidator, and 12–24+ months. STK-2 is strongly preferred for inactive companies. If a company has assets (even small ones), they must be distributed to shareholders before STK-2 is filed.
Service Price
₹7,999
Starting price · GST extra
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All MCA Filings Regularised
All overdue AOC-4, MGT-7A, and ADT-1 filed and paid before STK-2 — MCA record cleaned up.
GST Cancellation and GSTR-10 Filed
GST registration cancelled via Form REG-16 and final GSTR-10 return filed before STK-2 application.
All Statutory Deregistrations Completed
EPFO, ESIC, Professional Tax, FSSAI, MSME, and other registrations deregistered before closure.
Director Liability Eliminated
Strike-off removes all future compliance obligations — directors relieved of potential MCA penalty liability.
Official Strike-Off Certificate Obtained
ROC issues Strike-Off Order through Official Gazette publication after 30-day objection period.

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Service Price
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Starting price · GST extra

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