Stv-2 form filing-who has not filed earlier year roc forms

Dear Professional Colleague,

One of my client has started a private company in Dec 2014 with Paid up capital of Rs.1,00,000 but till now he has not filed any of his annual returns including income tax returns.Now he want to close his company by filing Form STK-2.Can he procced for filing STK-2 form without filing any of his earlier years annual returns(MGT-7,AOC-4).

1.Is it compulsory to file the earlier year forms before filing STK-2 form

2.Is it compulsory to file IT Returns before filing STK-2 form

3. Can u please share MCA Fees for filing last 2 years annual forms including penalties.

Regards

CA Surendranath Reddy