Company Winding Up
Close your company through voluntary striking off (STK-2 under Section 248) or voluntary winding up — shareholder and creditor NOC, final returns, ITR, and ROC filing to achieve complete closure.
Close or wind up your company
Share your company's status. We assess the right closure route and handle all filings to completion.
Talk to a CS →A complete company winding up package
Closure Route Assessment
Assessment of whether Section 248 striking off, fast track exit or voluntary winding up is appropriate.
Form STK-2 Filing
STK-2 (Application for Striking Off) filed with the ROC — with NOC from creditors and shareholders.
Creditor NOC
No-Objection Certificate from all creditors confirming no outstanding dues before striking off.
Final Returns & ITR
All pending annual returns, financial statements and income tax returns filed before STK-2 is submitted.
Bank Account Closure
Current account closed and NIL balance confirmed — bank closure certificate obtained.
ROC Strike Off Order
ROC publishes a notice in the Official Gazette and strikes off the company — process complete.
What is needed for company winding up
Section 248 — Fast Track Exit
A defunct company can apply for striking off under Section 248 — simpler than full winding up.
No Business for 2 Years
Company must have had no significant transactions for the last 2 financial years to qualify under Section 248.
All Returns Must Be Filed
All pending annual returns and financial statements must be filed before STK-2 is submitted.
Creditor NOC Required
An indemnity bond and affidavit declaring no liabilities and a creditor NOC are mandatory attachments.
ITR Must Be Filed
Income tax returns for all years up to the date of application must be filed before closure.
Bank Account Closed
The company's bank account must be closed and a nil balance certificate obtained before filing STK-2.
STK-2 will be rejected if any annual returns or ITRs are pending. Clear all outstanding filings — ROC and Income Tax — before submitting the strike-off application. We do a pre-filing audit to identify and clear all pending items before the STK-2 is submitted.
Common issues with company winding up
Simple steps, no surprises
Eligibility and backlogs assessed
All pending filings identified — ROC returns, ITRs and GST returns reviewed and cleared.
Creditors settled and NOC obtained
All creditors settled, bank account closed and creditor NOC / indemnity bond obtained.
STK-2 filed with ROC
Form STK-2 filed with ROC — shareholder special resolution, indemnity bond and NOCs attached.
Official Gazette notice and strike off
ROC publishes notice — no objections — company's name struck off the register of companies.
Other services you may need
Frequently asked questions
Striking off under Section 248 is a simplified administrative process for defunct companies — it is faster and cheaper. Winding up under Sections 270–365 involves appointing a liquidator, settling all creditors and distributing assets — it is appropriate for companies with assets and liabilities.
Form STK-2 is the application for striking off a company's name from the ROC register under Section 248. It must be signed by a majority of directors and accompanied by an indemnity bond, a statement of accounts showing NIL assets and liabilities, and creditor NOC.
The company must have had no significant accounting transactions for at least 2 financial years before the application. All annual returns, financial statements and income tax returns must be filed. The company's bank account must be closed and all dues settled.
After STK-2 is filed, the ROC issues a public notice in the Official Gazette and allows 30 days for objections. If no objections are received, the company is struck off — the entire process typically takes 3–6 months.
Yes. Under Section 252, a company struck off under Section 248 can be restored to the register of companies by an order of the NCLT within 20 years of the striking off — if the striking off was unjustified or if business was erroneously wound down.
Ready to close or wind up your company?
We clear all pending filings, obtain creditor NOCs and file STK-2 — complete closure handled end to end.