{"id":2118,"date":"2019-10-04T11:02:48","date_gmt":"2019-10-04T05:32:48","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2118"},"modified":"2019-10-04T11:02:48","modified_gmt":"2019-10-04T05:32:48","slug":"company-strike-off-procedure-2019","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/","title":{"rendered":"Company Strike off Procedure 2019"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ministry of Corporate Affairs (MCA) via a notification dated 8<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May 2019 has amended the <\/span><span style=\"font-weight: 400;\">Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2019 which shall come into force with effect from 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May 2019. The new rules which are notified above shall be discussed here in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2116 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/company-strike-off-procedure.png\" alt=\"company strike off procedure\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/company-strike-off-procedure.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/company-strike-off-procedure-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/company-strike-off-procedure-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Forms\" title=\"Forms\">Forms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Form_STK-2\" title=\"Form STK-2\">Form STK-2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Form_AOC-4\" title=\"Form AOC-4\">Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Form_MGT-7\" title=\"Form MGT-7\">Form MGT-7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Form_STK-8\" title=\"Form STK-8\">Form STK-8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Modes_of_Strike_off\" title=\"Modes of Strike off\">Modes of Strike off<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#The_company_which_voluntarily_strike-off_us_2481_of_the_companies_act\" title=\"The company which voluntarily strike-off u\/s 248(1) of the companies act\">The company which voluntarily strike-off u\/s 248(1) of the companies act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#Company_Strikes_off_by_the_ROC_under_section_2481_of_the_companies_act\" title=\"Company Strikes off by the ROC under section 248(1) of the companies act.\">Company Strikes off by the ROC under section 248(1) of the companies act.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Forms\"><\/span><b>Forms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Following are the forms discussed in the notification released by the Ministry of Corporate Affairs (MCA)<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form STK-2<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form AOC-4<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form MGT-7<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form STK-8<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Form_STK-2\"><\/span><strong>Form STK-2<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form STK-2 is the application made by the company to the Registrar of Companies (ROC) for removing the company name from the Registrar of companies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With effect from 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May 2019, as per the amendment, the application fees for filing Form STK-2 have been increased from Rs.5,000\/- to Rs.10,000\/-.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_AOC-4\"><\/span><strong>Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form AOC-4 is a form used by the company to file its annual financial statements for every financial year with the Registrar of companies (ROC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This form is required to be filed within 30 days from the date of the Annual General Meeting or in case Annual General Meeting has not held within the due date i.e. 30th September then within 30 days from the due date in which the Annual General Meeting would have held.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_MGT-7\"><\/span><strong>Form MGT-7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Form MGT-7 is an automated electronic-form issued by the Ministry of Corporate Affairs (MCA) for the companies to register their annual return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Every Public and <a href=\"https:\/\/aktassociates.com\/blog\/private-limited-company-registration\/\">Private company registered<\/a> under the company&#8217;s act has to register their annual return in e-form <\/span><span style=\"font-weight: 400;\">MGT-7 <\/span><span style=\"font-weight: 400;\">within the <\/span><span style=\"font-weight: 400;\">60 days<\/span><span style=\"font-weight: 400;\"> from the end of it\u2019s AGM.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_STK-8\"><\/span>Form STK-8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per the amendment made by the Ministry of Corporate Affairs (MCA), Form STK-8 is used to file the statement of accounts of the company containing assets and liabilities which the company made up to the date not exceeding more than 30 days before the date of application i.e.., Form STK-2. The Form STK-8 has to be certified by the Chartered Accountant.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Modes_of_Strike_off\"><\/span><strong>Modes of Strike off<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the companies act 2013, there are two modes of Strike off which has been listed below<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The company may voluntarily strike off on its own under section 248(2) of the companies act<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The company Strikes off by the Registrar of companies (ROC) under section 248(1) of the companies act.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_company_which_voluntarily_strike-off_us_2481_of_the_companies_act\"><\/span><strong>The company which voluntarily strike-off u\/s 248(1) of the companies act<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May 2019, there is no requirement of filing overdue returns in Form No. AOC-4 (Financial Statement) or AOC-4 XBRL, as the case, as may be, and Form No. MGT-7 (Annual Return), till the end of the financial year in which the company ceased or stopped to carry its business operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per the amendment made by the Ministry of Corporate Affairs (MCA), with effect from 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> May 2019 the Form.No.STK-2 application for striking off the name of the shall be allowed to be filed only if the company has filed Form No. AOC-4 (Financial Statement) or AOC-4 XBRL, as the case, as may be, and Form No. MGT-7 (<a href=\"https:\/\/aktassociates.com\/blog\/private-limited-company-annual-filing-compliances-procedure\/\">Annual Return<\/a>), till the end of the financial year in which the company ceased or stopped to carry its business operations.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/amendments-in-private-limited-company\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2122 size-full aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Changes-in-Private-Limited-Company.png\" alt=\"Changes in Private Limited Company\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Changes-in-Private-Limited-Company.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Changes-in-Private-Limited-Company-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Changes-in-Private-Limited-Company-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Company_Strikes_off_by_the_ROC_under_section_2481_of_the_companies_act\"><\/span><strong>Company Strikes off by the ROC under section 248(1) of the companies act.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Registrar of Companies (ROC) can strike off or remove the name of the company from the register of companies under section 248(1) of the companies act if the Registrar has the following reasonable reason or cause to believe\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The company has not commenced or failed to commence the business operations or activities within one year from the date of incorporation.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The subscribers to the memorandum have not paid the share value or the subscription amount which they had undertaken to pay within the period of one hundred and eighty days from the date of its incorporation and a declaration under section 11(1) has not been filed within the period of one hundred and eighty days<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The company is not carrying or doing any business or operations during the period of two immediately preceding financial years and has not filed any applications during the period of two immediately preceding financial years for an intention to obtain the status of a dormant company under section 455 of the <a href=\"https:\/\/aktassociates.com\/blog\/incorporation-of-company\/\">companies act<\/a>.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ministry of Corporate Affairs (MCA) via a notification dated 8th May 2019 has amended the Companies (Removal of Names of &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Company Strike off Procedure 2019\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/company-strike-off-procedure-2019\/#more-2118\">Read more<span class=\"screen-reader-text\">Company Strike off Procedure 2019<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Company Strike off Procedure 2019 AKT Associates<\/title>\n<meta name=\"description\" content=\"Ministry of Corporate Affairs (MCA) via a notification dated 8th May 2019 has amended the Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2019 which shall come into force with effect from 10th May 2019. 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