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Application for Striking Off LLP – Form 24 | NDS Avla

Application for Striking Off LLP – Form 24 Filing

Voluntary Closure of a Defunct or Inactive LLP Under Rule 37 of the LLP Rules 2009 — Complete End-to-End Process Management

Striking off is the fastest and most cost-effective way to formally close a Limited Liability Partnership that has ceased business and has no outstanding liabilities. Under Rule 37 of the LLP Rules 2009, the Registrar of Companies can strike off a defunct LLP's name from the register on an application by the LLP using Form 24 — provided all eligibility conditions are met and all pending annual filings are cleared. Once struck off, the LLP ceases to exist as a legal entity and its partners are no longer bound by its compliance obligations.

The striking off route (Form 24) is distinct from voluntary winding up under the LLP Act — which involves a formal liquidation process, appointment of a liquidator, and settlement of creditor claims. Striking off is appropriate only for LLPs that have truly nil assets and nil liabilities. An LLP with any outstanding debt, bank balance, pending litigation, or active GST registration should address those items before applying for striking off.

Our Form 24 Striking Off Services

Eligibility Assessment

Checking whether your LLP meets all Form 24 eligibility conditions — no business since incorporation or for at least 1 year, no assets, no liabilities, no pending legal proceedings, and all annual filings current.

Pending Compliance Clearance

Filing all outstanding Form 11 (Annual Return) and Form 8 (Statement of Account) for every year since the LLP was incorporated — with applicable late fees — to bring the LLP into compliance before Form 24 can be accepted.

Nil Financial Statement Preparation

Preparing the LLP's final nil financial statements (if applicable) and solvency declaration confirming no outstanding liabilities — required as an attachment to Form 24.

GST Cancellation Coordination

Assisting with GST registration cancellation (Form REG-16) and closure of LLP bank accounts before or alongside the Form 24 filing — ensuring no regulatory tail remains after striking off.

Form 24 Preparation & Filing

Preparing all Form 24 attachments — partner consent declarations, nil liability affidavit, statement of accounts, income tax clearance — and e-filing on the MCA21 portal with Designated Partners' DSCs.

ROC Follow-Up

Monitoring the Form 24 application through the 30-day public notice period, responding to any ROC queries, and obtaining the final striking off notification in the Official Gazette confirming the LLP is dissolved.

Form 24 Eligibility Checklist

  • LLP has not commenced business since incorporation OR has ceased business for at least 1 year before the application
  • All annual returns (Form 11) filed up to the year of closure — with all applicable late fees paid
  • All Statements of Account (Form 8) filed up to the year of closure — with all applicable late fees paid
  • LLP has no outstanding assets (nil bank balance, no fixed assets, no receivables)
  • LLP has no outstanding liabilities (no loans, creditors, income tax demand, GST dues, PF/ESI dues)
  • No pending civil or criminal proceedings involving the LLP in any court or tribunal
  • All partners have given written consent for the striking off application
  • LLP's GST registration has been cancelled or is being simultaneously cancelled
  • All LLP bank accounts are closed
⚠️ The ROC issues a 30-day public notice before striking off the LLP — during which any creditor or interested party can object. If an objection is filed, the ROC will not proceed with the striking off until the objection is resolved. This is why clearing all liabilities before applying is critical.

Frequently Asked Questions

How long does the Form 24 striking off process take?
After Form 24 is accepted by the MCA portal, the ROC issues a public notice inviting objections for 30 days. If no objections are received within this period, the ROC strikes off the LLP's name and publishes the dissolution in the Official Gazette. The complete process — from Form 24 submission to Official Gazette publication — typically takes 3–6 months, depending on the ROC's processing workload and whether any queries are raised on the application. ROC offices vary significantly in processing times.
Can an LLP with overdue Form 11 and Form 8 apply for striking off?
Not directly. The MCA portal checks for outstanding compliance before processing Form 24. An LLP with overdue Form 11 or Form 8 filings must first file all outstanding returns (with applicable late fees of ₹100 per day per form per year) before Form 24 can be accepted. Our team handles the back-filing process — sometimes involving multiple years of Form 11 and Form 8 — to bring the LLP into compliance as a prerequisite to the striking off application.
Can a struck-off LLP be restored to the register?
Yes, under certain circumstances. The NCLT can order the restoration of an LLP's name to the register within 5 years of striking off — upon application by any partner, creditor, or other interested party — if the striking off was done in error, or if it is just and equitable to restore the LLP. A creditor who was owed money by the LLP at the time of striking off can also apply for restoration to pursue the debt. This is why a complete liability clearance before striking off is essential — hidden debts can expose former partners to restoration proceedings and personal liability.

Want to Close Your Inactive LLP? We Make It Hassle-Free.

Our team handles every step — pending compliance clearance, GST cancellation, bank account closure, Form 24 preparation and filing, and ROC follow-up — so your LLP is formally closed with no loose ends.

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