To file the application in STK-2 Form for Company Closure to the ROC, a meeting of the company’s shareholders must be called in to decide about the closure with at least 75% voting rights.
If the company had registered under GST or obtained licences under any government department, the same need to be surrendered before an application for closure is filed by the company.
The bank accounts of the company must be closed, and a certificate from the banker is needed. Prepare a financial statement with Nil Assets and Liabilities, A Practising CA or Auditor shall certify it.
All directors and shareholders have to swear an affidavit that all information and documents being filed are true and correct and an indemnity bond that the directors shall pay in person if any liability comes up.
Check that the company has filed all pending ITR & ROC Return to the ROC. The application for closure of the company filed online with a digital signature in Form STK-2 with the government fee of Rs. 10,000/-