STEP BY STSTEP BY STEP GUIDE TO CLOSE A COMPANY BY FILING STK-2 WITH MCAEP GUIDE TO CLOSE A COMPANY BY FILING STK-2 WITH MCA
MAJOR STEPS INVOLVED:
· Companies must complete annual filings for active business years. All company forms should have been filed .
· Eligible Companies to close companies by filing form STK-2 – Only active, dormant, or under-process strike-off statuses companies can be closed under this method.
· Non-Eligible companies to close companies by filing of STK-2 are Section 8 and listed companies.
· Such companies should file the Statement of Assets and Liabilities and it must be recent a recent one, not older than 30 days.
· Affidavits and indemnity bonds obtained from the directors of the company must be notarized, with the Affidavit on Rs. 100 stamp paper and the Indemnity Bond on Rs. 500 stamp paper.
· Director DSC should be active and a fee of Rs 10000/= has to be paid to MCA.
· Notarized documents as mentioned above and KYC of directors are mandatory and it should be in the prescribed format.
· If there are any defects in the form ,the ROC may reject the form if the SRN process is not completed in time.
· Once the form is found to be correct with all its annexures, the proposed strike off company’s name will be published in a public notice for 30 days, and then after which the ROC will strike off the company if no objections are raised by public or creditors or other stakeholders of the company.
· Company is required to complete all the Annual filings only for those financial years in which business was operative notwithstanding of any loss or revenue .
· The Company can file MGT-14 and can mention SRN of same in STK-2 and attach MGT-14 challan in STK-2 or it Can enclose Consent of shareholders for strike of (Minimum 75% paid up shareholders whose consent individually signed by them).
· The Statement of Assets and Liabilities should be certified by a Chartered Accountant who should file UDIN for the same.
· It is compulsory to attach along with Affidavit self attested PAN and AADHAR of all the respective directors as a part of KYC document.
· Cancellation of SRN- In case the stakeholder does not successfully upload the DSC affixed PDF within 15 days of SRN generation date 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.
· PROCESSING OF STK-2 FORM BY ROC - Once the form is duly filed with MCA portal the concerned ROC will review the same and if all seems to be correct , then a 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 if no objection is raised from any stakeholders , then the concerned ROC issue a notice containing the striking off of the concerned Company.
CONCLUSION
For closing a company under the Companies Act 2013, filing Form STK-2 needs scrupulous observance to techniques and documentation. Non adherence of procedures may end up in time and monetary loss. It is better to engage experienced professional to do such filings. If you need any help in this regard, you may please contact the undersigned for further help.
R V Seckar , Practicing Company Secretary
+91 79047 19295 rvsekar2007@gmail.com
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