Pending compliance increases the risk of rejection and enforcement action by the ROC. 2. Can an LLP apply for strike off if it has pending GST or tax liabilities?

No, an LLP cannot apply for strike-off if it has pending GST or direct tax liabilities. You must clear any outstanding GST, TDS, income tax, or other statutory dues before filing Form

The ROC checks whether all tax compliance is complete, and unresolved tax liabilities can lead to rejection of the strike‑off application. 3. Does an LLP need to file Form 8 and Form 11 before applying for strike off?

Yes, an LLP must file Form 8 (Statement of Accounts & Solvency) and Form 11 (Annual Return) for all relevant years before applying for strike-off. The Registrar of Companies typically looks for updated filings to confirm compliance. Filing these statutory forms before Form 24 reduces the risk of application rejection or ROC inquiry.

How long after submitting Form 24 does the ROC take to approve the LLP strike off?

After submitting Form 24, the Registrar of Companies (ROC) generally takes around 2 to 3 months to review and approve the LLP strike-off application. This timeframe can vary based on the ROC’s workload, the completeness of the documents, and whether the ROC requests additional information or clarification.

Can a partner withdraw the LLP strike-off application after filing Form 24?

Yes, a partner can withdraw the strike‑off application after filing Form 24, but only before ROC approval. To do this, you must file a request with the ROC specifying the reason for withdrawal, such as new business plans or a mistake in the application. Once ROC approves the strike-off, you cannot reverse the process through withdrawal.

What is the role of a Chartered Accountant in the LLP strike-off process?

A Chartered Accountant (CA) plays a key role in the LLP strike-off process by certifying the Statement of Accounts showing zero assets and liabilities. This certification assures the ROC that the LLP has closed its financial operations. A CA also helps ensure that financial records are accurate and compliant before filing Form

7. Are partners personally liable for LLP obligations after being struck off?

Partners can remain personally liable for undisclosed obligations even after the LLP strike-off. The strike‑off process removes the LLP as a legal entity, but it does not automatically absolve partners from past debts or legal claims. If liabilities surface after closure, authorities or creditors can pursue designated partners for settlement.

What happens if the ROC initiates LLP strike off on its own?

If the Registrar of Companies (ROC) initiates an LLP strike-off suo moto, it usually follows non‑filing of statutory returns for several years or prolonged inactivity. In such cases, the ROC sends notices for compliance before proceeding. If the LLP fails to respond, the ROC can remove the LLP from the register, and partners may need to apply for revival if needed.

Can a struck‑off LLP be used to claim pending contracts or legal rights later?

No, once an LLP is struck off, it cannot be used to enforce pending contracts or legal rights unless it is first restored by the National Company Law Tribunal (NCLT). Partners or stakeholders must file a restoration petition before the NCLT to revive the LLP and then pursue pending contractual or legal claims.

Is separate cancellation of GST and other registrations required before LLP strike-off?

Yes, you should cancel GST, Professional Tax, and other statutory registrations before applying for LLP strike-off. While the ROC handles business closure from a corporate law perspective, tax and other registrations remain active unless separately cancelled through respective authorities. This step ensures complete closure and avoids future liabilities.

12. How long does an LLP strike-off take in India?

The LLP strike-off process in India generally takes around 2 to 3 months after submitting Form 24 to the ROC, but the total timeline may extend depending on document verification, pending compliance checks, and the ROC’s workload. Preparing all statutory filings and clearing liabilities before submission can speed up the process and reduce the chances of delays or queries from the ROC.

What is the government fee for LLP strike off?

The government fee for LLP strike-off in India is a fixed statutory amount payable to the ROC at the time of filing Form

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Compliance Limited Liability Partnership ( LLP )

LLP Strike Off in India: Form 24, Documents & Procedure (2026)

Joel Dsouza

Updated:Mar 12, 2026

16 min read

Table of Contents

Closing a business legally can be just as important as starting one, especially when circumstances change. Many Limited Liability Partnerships (LLPs) in India eventually stop operating due to funding issues, strategic decisions, or inactive partners. In such situations, partners may choose LLP strike-off to formally close the business. Once operations cease, maintaining annual filings and regulatory compliance can become unnecessary and costly.

The Limited Liability Partnership Act 2008 regulates LLPs in India and provides a mechanism to remove inactive partnerships from the official register. Under Rule 37 of the LLP Rules, 2009, inactive LLPs can apply for LLP strike off through the Registrar of Companies (ROC). Partners must file Form 24 on the MCA portal if the LLP has been inactive for at least one year and has no outstanding liabilities.

In this article, you will learn what LLP strike-off means, the step-by-step process, and the eligibility criteria and documents required to close an LLP in India.

What is LLP Strike Off?

LLP strike-off is the removal of a Limited Liability Partnership from the ROC records. Once removed, the LLP’s name is deleted from the official register, and it ceases to exist as a registered business entity.

The Ministry of Corporate Affairs (MCA) issued an important clarification on May 16, 2017, about LLP strike-off applications. The notification states that LLPs must file overdue statutory returns for the years when the business was operating. LLPs do not need to file returns for periods with no business activity.

However, designated partners must submit a declaration confirming that the LLP has closed its business operations.

Legal Provisions Governing LLP Strike Off in India

For businesses that have completed LLP registration, the strike-off provisions provide a legal exit while ensuring compliance with MCA requirements.

The following provisions form the legal framework for LLP strike-off in India:

1. LLP Act, 2008

The Limited Liability Partnership Act, 2008, serves as the governing law for LLPs in India. It regulates the formation, management, compliance, and closure of LLPs. The Act also gives the ROC the authority to maintain LLP records and take regulatory action when needed.

2. Rule 37 of LLP Rules, 2009

Rule 37 of the LLP Rules, 2009, explains the procedure for LLP strike-off. It allows inactive LLPs to apply for removal from the ROC register. The rule also sets the conditions partners must meet before filing a strike-off application.

3. Authority of Registrar of Companies (ROC)

The ROC reviews LLP strike-off applications and checks the supporting documents. If the application meets all requirements, the ROC can approve the request and remove the LLP from official records. The ROC can initiate strike-off if an LLP stops business operations or fails to file statutory returns for a prolonged period.

These laws define the rules, authority, and conditions for closing an LLP. They also ensure that businesses follow proper legal steps before removing an LLP from government records.

Eligibility Criteria for LLP Strike Off in India

An LLP must meet certain conditions before applying for an LLP strike-off.

Partners should confirm the following eligibility requirements before submitting the LLP strike-off application:

No Business Activity for at least 1 Year: The LLP has not carried out any business activity for at least one year. This condition indicates that the partnership is inactive and ready for closure.
No Outstanding Liabilities: The LLP must not have unpaid debts, loans, or financial obligations. Partners should clear all liabilities before applying for strike-off.
Consent of All Partners: All partners must agree to close the LLP through a written resolution.
No Pending Legal Proceedings: The LLP should not have ongoing legal disputes or court cases, as these may delay or reject the strike-off request.
Statutory Filings Completed: The LLP must complete all required filings with the Registrar of Companies, including LLP Form 8 and Form 11, if applicable.
Income Tax Compliance Completed: The LLP should file the Income Tax Return to confirm that all tax obligations are cleared. Additionally, all LLP annual compliance requirements must be fulfilled before applying.
Bank Account Closed: The LLP must close its bank account before filing the strike-off application. This step confirms that no financial transactions remain.

These conditions ensure that only inactive LLPs with no financial or legal obligations can apply for closure.

Documents Required for LLP Strike Off in India

Partners must submit the following documents along with the strike-off application:

Application Form (Form 24): Partners must file Form 24 to apply for LLP strike-off. This form includes basic details of the LLP and the reason for closure.
Statement of Accounts: The LLP must submit a statement of accounts that shows no assets or liabilities. A Chartered Accountant must certify this statement. The document should not be older than 30 days from the filing date.
Consent of Partners: All partners must give written consent to close the LLP. This confirms that every partner agrees with the strike-off decision.
Affidavit from Designated Partners: Designated partners must submit an affidavit stating that the LLP has stopped its business activities and has no outstanding liabilities.
Indemnity Bond: Partners must provide an indemnity bond. In this document, they agree to settle any future liability that may arise after the LLP is struck off.
Copy of PAN and LLP Agreement: Applicants may also submit a copy of the LLP’s PAN card and the LLP agreement. These documents help verify the LLP’s identity and structure.

These documents help the MCA and ROC verify that the LLP has stopped operations and has no pending liabilities.

How to Apply for LLP Strike Off in India: Step-by-Step Process

The LLP strike-off procedure in India involves completing specific compliance steps through the MCA portal and the ROC.

The steps below explain the LLP strike-off process in India:

Step 1: Stop All Business Activities

Before applying for strike-off, the LLP must stop all commercial operations.

Ensure the LLP is no longer conducting any business activity.

Stop issuing invoices, entering contracts, or making business transactions.
Confirm that the LLP has remained inactive for the required period.

Estimated Timeline: Immediate

Step 2: Close Bank Accounts and Settle Liabilities

The LLP must clear all financial obligations before applying for closure.

Close the LLP’s bank account.
Pay pending vendor payments, loans, or statutory dues.

Ensure there are no unpaid liabilities or financial obligations.

Estimated Timeline: 5–10 working days, depending on bank processing.

Partners must formally approve the decision to close the LLP.

Hold a partner meeting to discuss LLP closure.
Pass a resolution approving the LLP strike-off.
Collect written consent from all partners.

Estimated Timeline: 1–3 days.

Step 4: Prepare Required Strike-Off Documents

Partners must prepare and verify all required documents, as listed in the “Documents Required for LLP Strike-Off” section.

Estimated Timeline: 3–7 working days.

Step 5: File Form 24 on the MCA Portal

After preparing documents, the LLP must submit the strike-off application online.

Fill out Form 24 on the MCA portal.
Attach all required documents.
Pay the prescribed government fee.
Submit the application for ROC review.

Estimated Timeline: 1–2 days for filing.

Step 6: ROC Verification and Approval

After submission, the ROC reviews the application and supporting documents.

The ROC verifies the documents and eligibility conditions.
The authority may request additional clarification if needed.
The ROC approves the application and removes the LLP from official records once all conditions are met.

Estimated Timeline: 2–3 months, depending on ROC processing.

The complete LLP strike-off process in India usually takes 2 to 3 months. The timeline may vary depending on document preparation and ROC verification.

LLP Strike Off Fees in India: Government and Professional Costs)

MCA government fee for LLP strike-off in India is ₹500. Partners must pay this fee when filing Form 24 on the MCA portal through the ROC.

The table below explains the typical costs involved in the LLP strike-off process:

Particulars	Estimated Cost	Details
Form 24 Filing Fee	₹500	Fixed government fee for submitting the LLP strike-off application on the MCA portal.
Professional Certification (CA/CS)	₹1,000 – ₹5,000	A Chartered Accountant or Company Secretary certifies the Statement of Accounts required for Form 24.
Professional Service Fee	₹3,000 – ₹10,000	Experts may charge for preparing documents, filing Form 24, and handling ROC communication.
Document Preparation Costs	₹500 – ₹2,000	Includes drafting affidavits, indemnity bonds, and other supporting documents.
Late Filing Penalties	₹5,000 – ₹50,000	Penalties may apply if statutory returns (Form 8/Form 11) are not filed before applying for strike-off.

The penalty amount varies based on the number of pending filings and the duration of non-compliance.

Note: The professional fee may vary depending on the service provider and the complexity of the LLP’s records. Always check the latest filing fees on the MCA portal before applying for LLP strike-off.

What are the Consequences of LLP Strike Off in India?

When an LLP strike-off is approved, the LLP is removed from the records of the ROC under the MCA. The firm then legally stops existing as a registered business entity.

Additionally, the following consequences happen after an LLP is struck off in India:

LLP Ceases to Exist: After approval, the ROC removes the LLP’s name from the official register. This means that LLP can no longer operate as a registered business.
Business Activities Must Stop: The LLP cannot conduct any commercial activity after the strike-off. Continuing business operations may lead to legal penalties.
Partner Liability May Still Continue: Partners may remain responsible for undisclosed liabilities. Authorities or creditors can claim pending dues if they appear later.
Legal Claims May Still Be Raised: Creditors, tax authorities, or regulators can raise claims related to the LLP’s past activities. Partners may need to settle these obligations if liabilities surface later.
LLP Bank Accounts and Registrations End: All operational registrations connected effectively stop after the LLP strike-off. This includes business operations linked to tax or regulatory registrations.
LLP Name May Become Available: After the LLP is removed from the register, the name may eventually become available for new business registration.

Important: Remember, an LLP strike-off does not remove past liabilities. Partners must clear all dues before applying to avoid future legal issues.

Can a Struck-Off LLP Be Revived in India?

Yes, a struck-off LLP can be revived under certain conditions. The restoration process allows partners, creditors, or other stakeholders to request reactivation of the LLP. They can apply if the strike-off was improper or if the LLP still has pending business matters.

Partners or creditors must file the revival application before the NCLT. If the tribunal finds valid reasons, it can order restoration of the LLP’s name. The ROC restores the LLP’s name in its register once the tribunal approves the revival.

Key Points About LLP Revival:

Application for Restoration: Partners, creditors, or any aggrieved person can apply to restore the LLP.
Time Limit for Revival: The application for revival is usually filed within three years from the date of strike-off.
Tribunal Review: The NCLT reviews the application and supporting documents. The tribunal checks whether restoration is justified.
Restoration Order: If the tribunal approves the request, it issues an order for restoration. The ROC then restores the LLP’s name in the official register.
Compliance After Revival: After restoration, the LLP must complete pending filings. It must also comply with all statutory requirements.

Revival gives partners and stakeholders a legal way to restore an LLP. It helps them resume operations or settle pending matters.

Why Businesses Prefer LLP Strike Off in India?

Many businesses in India choose LLP strike-off because it is a simple and cost-effective way to close an inactive firmLimited Liability Partnership. Compared to winding up through a tribunal, a strike-off requires less paperwork, fewer legal formalities, and minimal government fees.

Key Reasons for Choosing LLP Strike Off:

Saves Compliance Costs: Inactive LLPs still need to file annual returns and maintain statutory compliance. Strike-off removes this burden, saving time and money.
Simpler Closure Process: The procedure for LLP strike-off is straightforward. Partners submit Form 24 with the required documents, and the ROC handles the rest.
Faster Closure: Unlike winding up through the NCLT, which can take over a year, a strike-off is usually completed within 2–3 months.
Lower Legal Burden: Strike-off avoids lengthy legal procedures and court involvement, making it ideal for LLPs with no assets or liabilities.
Avoids Future Penalties: By formally striking off the LLP, partners prevent penalties for missed annual filings, non-compliance, or dormant business activity.

In short, LLP strike-off provides a quick, affordable, and legally compliant solution for closing inactive partnerships in India.

LLP Strike Off vs LLP Winding Up in India

Businesses often wonder whether to choose LLP strike-off or a formal LLP winding up. Both are legal ways to close a Limited Liability Partnership, but they differ in procedure, cost, time, and applicability.

The table below highlights the key distinctions between the two processes:

Parameter	LLP Strike-Off	LLP Winding Up
When It Is Used	For inactive LLPs with no assets or liabilities	For LLPs with assets, debts, or ongoing legal disputes
Authority	Registrar of Companies (ROC)	National Company Law Tribunal (NCLT) / Court
Procedure	File Form 24 with required documents; ROC approves	Legal petition to NCLT; involves settling debts and distributing assets
Time Taken	2–3 months	12 months or more
Cost	Low (government fee + professional charges)	High (legal fees, tribunal fees, CA/CS fees)
Legal Complexity	Simple and fast	Complex and formal legal process
Compliance After Closure	No further filings once approved	Must ensure all liabilities are cleared and legal approvals obtained

In summary, LLP strike-off is best suited for dormant or small LLPs with no liabilities. LLP winding up is necessary when the LLP has debts, assets, or legal disputes.

How RegisterKaro Can Help in LLP Strike Off in India?

Closing an LLP requires legal documentation, compliance checks, and coordination with the ROC. RegisterKaro simplifies and accelerates the LLP strike-off process, ensuring a smooth and stress-free closure.

The following services cover every step of the process:

Compliance Review: RegisterKaro checks the LLP’s compliance status, pending filings, and liabilities. This ensures the LLP meets eligibility criteria before applying for strike-off.
Document Preparation: Experts prepare all necessary documents, including Form 24, Statement of Accounts, affidavits, indemnity bonds, and partner consent.
Form 24 Filing: The team submits the strike-off application online through the MCA portal. They make sure all documents are correctly attached, and the government fee is paid.
ROC Coordination: RegisterKaro liaises with the ROC to track the application status and address any queries or clarifications.
Closure Confirmation: After ROC approval, the LLP’s removal is published in the Official Gazette. RegisterKaro provides partners with official closure confirmation.

Types of LLP Closure in India: Strike Off, Compulsory Removal & Winding Up

Businesses can close a Limited Liability Partnership through different legal methods. These methods depend on the LLP’s financial condition, liabilities, and business status.

The following table explains the main types of LLP closure in India:

Type of Closure	When It Is Used	Authority	Key Details
Voluntary Strike-Off (Fast Track Exit)	When the LLP has stopped business and has no liabilities	Registrar of Companies	Partners apply for LLP strike-off through the MCA.
Compulsory Strike Off by ROC	When the LLP does not carry on business or fails to file statutory returns	Registrar of Companies	The ROC can remove the LLP from official records without an application from partners.
LLP Winding Up	When the LLP has assets, debts, or legal disputes	Tribunal / Court	This is a formal legal process. It involves settling liabilities and distributing remaining assets.

Fast Track Exit is the fastest way for inactive LLPs to close their business and strike-off firms. Choosing the correct closure method helps ensure that the LLP shuts down legally and avoids future compliance issues or penalties.

Contact RegisterKaro today to get your LLP strike-off completed faster and stress-free!

Frequently Asked Questions

If an LLP fails to file statutory returns before applying for strike-off, the Registrar of Companies (ROC) may reject the application or impose penalties. You must file all overdue returns, including annual compliance forms like Form 8 and Form 11, before submitting Form 24. Pending compliance increases the risk of rejection and enforcement action by the ROC.

Form 24 is the official application form submitted to the Registrar of Companies (ROC) to request the voluntary strike off of an LLP in India. It serves as a formal declaration by the partners that the LLP has no pending business, liabilities, or assets, and that all statutory compliances, including filing of Forms 8 and 11, have been completed. Filing Form 24 initiates the legal closure process of the LLP under the LLP Act, 2008.

Joel Dsouza

Joel Dsouza is a Chartered Accountant and compliance expert who has advised over 1,000 startups and SMEs on company registration, tax structuring, and MCA compliance. A member of ICAI and Co-Founder at RegisterKaro, Joel is committed to promoting financial literacy and simplifying India’s startup ecosystem. His deep expertise across all three levels of Finance and Portfolio Management makes him a trusted voice for entrepreneurs seeking clear, actionable guidance.

LLP Strike Off in India: Form 24, Documents & Procedure (2026)

What is LLP Strike Off?