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Strike off Company u/s 248 of the Companies Act, 2013

Co Act 2013 705 views 10 replies

CS Vishal Mehta

Self Employed

436 Points Posted on 25 January 2020

Based on latest amendments in the provisions of Strike off, filing fees are increased from Rs. 5,000 to Rs. 10,000 besides ROC Annual Filing of Forms became mandatory in the year in which the Company has ceased its business operation.

However my query is that if the Company has not started any kind of business activity since its Incorporation then in such case weather ROC Annual Filing of Forms are mandatory to file before beginning of strike off process ?

Replies (10)

Anjali lakra

473 Points Posted on 25 January 2020

Not required

CA Nitin K. Varshney

FCA DISA CCA Peer Reviewer (ICAI)

616 Points Posted on 25 January 2020

Filimg of annual filing forms are mandatory irrespective of that fact company has started the business or not. in case of strike off the company, annual filing must be completed upto the year of strike off the company. if the company has not filed any annual return, the strike off process can not be commenced.

CS Vishal Mehta

Self Employed

436 Points Posted on 25 January 2020

Nitin Ji, ROC Form of Striking off Company can be easily filed in a case like this but still having a confusion from ROC end, besides, cessation of business does not mean the date of striking off so the rules are also not clear for the case like this

Anjali lakra

473 Points Posted on 25 January 2020

I have filed the STK-2 without filing annual filing forms as the company has not started business since incorporation and the same got approved.

CS Vishal Mehta

Self Employed

436 Points Posted on 25 January 2020

Anjali have you filed STK-2 after notification of latest amendments ?

Anjali lakra

473 Points Posted on 25 January 2020

Yes, in august

CS Vishal Mehta

Self Employed

436 Points Posted on 25 January 2020

At which jurisdiction of ROC ?

Anjali lakra

473 Points Posted on 25 January 2020

Delhi

CS Vishal Mehta

Self Employed

436 Points Posted on 25 January 2020

Ok my jurisdiction is Gujarat ROC but thanks a lot Anjali, it'll help me much in my next assignment.

CS MOHIT SALUJA

PRACTICING CS Jalandhar 9914558709

5155 Points Posted on 15 February 2020

If the company has done any business then ROC Filing is a must and the company needs to wait for 2 years without doing any business and then can proceed for strike off. As in your case the company has not done any business since incorporation, then you can strike of the company after one year of incorporation without doing the annual filing

However, you can get all the documents pertaining to strike-off the company from www.corporatedrafting.com by the following link at https://corporatedrafting.com/product-category/document/compnies/closure-strike-off-the-company/