LLP closure via Form 24 strike-off — regularise overdue Form 11 / Form 8 filings, close bank accounts, file pending ITR-5 returns, and obtain ROC strike-off order.
Voluntary closure of a Limited Liability Partnership (LLP) is done through the Strike-Off route under the LLP (Removal of Names of LLPs from the Register of LLPs) Guidelines, 2012 by filing Form 24. This is the most practical route for LLPs that have ceased operations, have no assets or liabilities, and have no pending litigation. Strike-off removes the LLP's name from the MCA Register — after which the entity ceases to exist as a legal person.
Before filing for strike-off, all overdue Form 11 and Form 8 must be filed up to date, all outstanding ITR-5 income tax returns must be filed, all bank accounts closed (with bank closure certificates), and all outstanding dues settled. The statement of accounts signed by all designated partners must be dated not earlier than 30 days before Form 24 filing.
MFiling manages the complete LLP closure — regularising pending filings, obtaining NIL income tax demand certificate, closing bank accounts, preparing closure accounts, and filing Form 24 with all partner DSCs.
MFiling professional charges: from Rs.4,999 (LLP with no pending filings) | Rs.7,999 (LLP with multiple pending years to regularise).
File all overdue Form 11 (Annual Returns) and Form 8 (Financial Statements) for all pending years — pay any late fees.
File all outstanding income tax returns for years of LLP operation — obtain NIL outstanding demand certificate.
Close all LLP bank accounts — obtain 'Account Closed' certificates from each bank confirming zero balance.
Prepare final statement of accounts signed by all designated partners — dated within 30 days of Form 24 filing.
Obtain written unanimous consent of all designated partners to apply for strike-off.
Submit Form 24 with partner DSCs, statement of accounts, bank closure certificates, and tax clearances.
ROC publishes LLP name on MCA website for 30-day objection period — Strike-Off Order issued after objection period.