What happens after STK-2 is filed ?

CCl- Compliance Calendar LLP

Volume

1

Rate

1

Pitch

1

ROC/C-PACE preliminary scrutiny 

  • Checks basic eligibility under Sections 248(2) & 249 and the Rules: no ongoing inspections/investigations/prosecutions, no pending charges, no recent activity that bars strike-off (name change, disposal of property outside ordinary course, etc.).

  • Verifies attachments: Board/Shareholder approvals (75% members by paid-up capital), STK-3 (Indemnity Bond), STK-4 (Affidavit), Statement of Accounts (STK-8) certified by a CA (not older than 30 days from filing), proof of liability extinguishment, closure of bank a/c, etc.

  • May raise resubmission/clarifications if anything is missing/inconsistent. 

Public notice inviting objections – STK-6 

  • Once the application STK-2 Form  is found in order, ROC issues Form STK-6 (Public Notice) stating that the company has applied under Section 248(2) for removal of its name and inviting objections within 30 days from publication.

  • The notice is published on the MCA website/Official Gazette (and as per practice, may also be displayed at the ROC office). 

Note: 

  • STK-5 is the public notice used when ROC acts suo motu under Section 248(1). 

  • For voluntary strike-off (your case), the relevant public notice is STK-6. 

Intimation to regulators/authorities 

  • In parallel with STK-6, ROC intimates key authorities (Income Tax, GST, PF, ESI, etc.) to seek any objections (typically 30 days).

  • ROC will not proceed if substantive objections are received (e.g., tax demands, ongoing proceedings, or creditor claims not settled). 

Consideration of objections & compliance status 

  • If no objections (or objections are resolved) and the company satisfies all conditions (liabilities extinguished, filings correct), ROC moves ahead.

  • If there are unresolved issues (e.g., pending prosecutions, undisclosed assets/liabilities, tax dues), ROC may keep the application in abeyance or reject it with reasons. 

Final order of strike-off & dissolution – STK-7 

  • On satisfaction, ROC publishes Form STK-7 (Notice of Striking Off and Dissolution) in the Official Gazette (and updates the MCA Master Data from Active-under process of strike off - Strike off).

  • The company is dissolved from the date mentioned in STK-7 (i.e., date of Gazette publication).

  • ROC updates status to “Struck Off / Dissolved” and the CIN becomes inactive. 

Post-closure effects & continuing liabilities 

  • Dissolution does not extinguish liabilities of directors/officers (Section 248(7)). Personal/other statutory liabilities can still be enforced.

  • Any undisclosed assets remain reachable; creditors can proceed against them/against persons in default.

  • Business cannot be carried on in the company’s name after dissolution. 

Practical timeline (indicative, not a promise) 

  • Scrutiny & clarifications: a few weeks (depends on workload/completeness).

  • STK-6 publication & objection window: 30 days from publication.

  • Final STK-7 publication: after objections are cleared varies by ROC. 

(Always communicate that timelines are subject to ROC and other authorities.)

FAQ's 

Q1. What’s the difference between STK-5 and STK-6?

Ans. STK-5: ROC’s suo motu action under Section 248(1) (when it believes the company is inactive/non-compliant).

  • STK-6: Public notice on a company’s own STK-2 application under Section 248(2). 

Q2. When is the closure “final”?

Ans. On publication of STK-7 in the Official Gazette the date in that notice is the effective dissolution date.

Q3. Can a struck-off company be restored?

Ans. Yes. Under Section 252, the company/member/creditor/workman can apply to NCLT within 3 years from STK-7 publication (other aggrieved persons may have a longer window in certain cases). Restoration generally needs overdue filings, fees/penalties, and proof that restoration is just (e.g., assets/litigation).

You may also like