FAQs / Check Points / Closure of Company / Strike Off / Form STK-2 / Application by Company to ROC for Removing its Name from Register of Companies / Closure of Private Limited Company / Closure of Unlisted Company / Voluntary Winding Up of the Company / Closure of Companies as per Companies Act 2013 under V3 Portal.
Also Read: Comprehensive guide on procedure for closing or striking off a company
Filing Form STK-2 for closing a company under the Companies Act 2013 involves several mandatory steps and documentation. Before filing, all current accounts must be closed, and a closure letter from the bank must be attached to the form. Companies must complete annual filings for active business years. Section 8 and listed companies cannot use STK-2 for closure. Companies eligible to file include those with active, dormant, or under-process strike-off statuses. Filing MGT-14 is optional if shareholder consent is obtained. The Statement of Assets and Liabilities must be recent, not older than 30 days. Affidavits and indemnity bonds must be notarized, with the Affidavit on Rs. 100 stamp paper and the Indemnity Bond on Rs. 500 stamp paper. The Director’s DSC must be valid, and ROC fees are Rs. 10,000, with an officer reviewing the form. KYC of directors and notarized documents are compulsory. If the SRN process is not completed timely, it will be canceled. Upon successful review, the company’s name will be published in a public notice for 30 days, after which the ROC will strike off the company if no objections are raised.
1) Is it compulsory to close the Current account of the Company before filing STK-2 ?
Ans. Yes, it is compulsory to close all current account of the Company before filing STK-2. And also obtain closure letter from bank and attach the same in the STK-2 form.
2) Does Company need to complete annual filing compulsory before filing STK-2 ?
Ans. Company needs to complete all the Annual filings only for those financial years in which business was operative irrespective of loss or profit.
3) Which Companies cannot file Closure in STK-2 ?
Ans. A section 8 company and its shall not be of ‘Listed’ Company
4) Which Company can file for closure under STK-2 form ?
Ans. Company whose status is active
– Dormant u/ 455
– Dormant
– Under Process of Strike off
5) Is it compulsory to file MGT-14 before filing STK-2 ?
Ans. No, one can file MGT-14 and can mention srn of same in STK-2 and attach MGT-14 challan in STK-2
OR
Can attach Consent of shareholders (Minimum 75% paid up shareholders consent individually signed by them)
6) Is UDIN required to be generated by CA signing Statement of Assets and Liabilities ?
Ans. Yes
7) Is Affidavit and Indemnity bond Compulsory required to be taken on stamp paper and notarised ?
Ans. Yes, Affidavit on Rs. 100/- stamp paper individually of each director and notarised. Indemnity Bond on Rs. 500/- stamp paper and notarised. (Same can be individually or collectively)
8) How many days older statement of Assets and Liabilities can be attached ?
Ans. Not older then 30 days from the date of filing of STK-2 statement of assets and liabilities can be attached.
9) DSC of any director can be attached for STK-2 ?
Ans. If the DIN is deactivated due to non-filing of DIR-3 KYC, it will not be allowed to sign. So, approved DIN director dsc can only be used for filing form.
10) ROC fees for STK-2 and is it STP ?
Ans. ROC fees for Form STK-2 is Rs. 10,000/- and it is non-STP. Which means officer shall review the form for further processing / approval.
11) Is it compulsory to attach KYC of directors ?
Ans. Alongwith Affidavit it is compulsory to attach self attested PAN and AADHAR of all the respective directors.
12) Is Affidavit and Indemnity Bond require registered notary or normal notary ?
Ans. Both documents require normal notary.
13) SRN Cancellation ?
Ans. In case the user does not successfully upload the DSC affixed PDF within 15 days of SRN generation and complete the payment within 7 days of successful upload of DSC affixed document or due date of filing of the webform + 2 days, whichever is earlier, the SRN will be cancelled.
14) SRN process / approval ?
Ans. Once the form is duly filed with payment officer review the same and if all okay then in PUBLIC NOTICE [Pursuant to sub-section (2) and sub-section (4) of section 248 of the Companies Act, 2013 and rule 7 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016] the name of Company is published in notice for general public for 30 days incase if no objection is raised then later ROC pass notice and strike off the Company.
Conclusion : Filing Form STK-2 for closing a company under the Companies Act 2013 requires meticulous adherence to procedures and documentation. This guide provides clarity on the essential steps, ensuring compliance and smooth processing. For any queries, you can reach out to the author at [email protected] or 9773763430.
Content is merely for sharing knowledge. For any queries, Author can be reached at [email protected] or 9773763430
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