Striking Off
of LLP —
Form 24
Close your inactive, dormant, or unwanted LLP permanently and legally — Form 24 application to the Registrar of LLPs for striking off the LLP name from the MCA register. CA/CS-managed filing: nil compliance clearance, affidavits, partner consent, and complete LLP dissolution in 3–6 months.
What Is LLP Strike Off and Why Close Properly?
An LLP that is no longer needed — dormant, never commenced business, or wound down — does not simply cease to exist by being ignored. As long as an LLP remains registered on MCA, it continues to accumulate annual compliance obligations (Form 8, Form 11, DIR-3 KYC Web) and the corresponding ₹100/day penalties for non-filing. The only way to permanently end these obligations is to formally close the LLP through the striking off procedure under Section 75 of the LLP Act, 2008.
Form 24 is the application filed by the LLP's partners and Designated Partners requesting the Registrar of LLPs to strike off the LLP's name from the MCA register. Once the Registrar is satisfied that all conditions are met, a notice is published in the Official Gazette and the LLP is formally dissolved. The Designated Partners are no longer required to maintain DIR-3 KYC for the DPIN issued for that LLP (though the DIN itself remains if used for other entities).
Who Can Apply for LLP Strike Off via Form 24?
✅ LLP CAN Apply for Form 24 If...
- LLP has never commenced any business activity since incorporation
- LLP ceased all business operations at least 1 year before the application date
- LLP has no assets and no outstanding liabilities as of the date of application
- All pending annual filings (Form 8, Form 11) have been filed and are up to date
- All pending late fees and penalties have been paid and cleared on MCA
- No pending litigation or legal proceedings against the LLP in any court
- No pending charges or secured creditors with outstanding dues
- Income Tax returns filed for all years up to the date of application (if applicable)
- All partners and designated partners are in agreement on closure
❌ LLP CANNOT Use Form 24 Strike Off If...
- LLP has any outstanding liabilities — loans, creditor dues, or unpaid taxes
- LLP has ongoing active business operations or pending transactions
- Any pending litigation or legal proceedings against the LLP or its partners in their LLP capacity
- LLP has pending regulatory compliance — SEBI, RBI, or sector-specific regulator
- LLP was involved in any offence under LLP Act or Companies Act
- Any partner or DP objects to the strike off application
- LLP has assets that have not been distributed or disposed of
- Pending charges or mortgages registered against LLP property not yet discharged
Have Filing Arrears? Clear First, Then Close.
An LLP with pending Form 8, Form 11, or outstanding late fees cannot file Form 24 directly. The Registrar will reject an application with arrears. TaxClue's LLP revival + closure package handles this in sequence: (1) prepare and file all overdue Form 8 and Form 11 filings, (2) pay outstanding penalties, (3) once MCA records are current, file Form 24. The total cost is far less than the penalties that will continue to accumulate if the LLP remains registered without closure.
How TaxClue Closes Your LLP via Form 24
Day 1–3Eligibility Assessment & Compliance Status Check
TaxClue reviews the LLP's MCA master data — checking all pending filings (Form 8, Form 11, Form 3/4), outstanding late fees, any registered charges, and the status of all Designated Partners' DINs/DPINs. A clear eligibility report is provided confirming whether the LLP can file Form 24 directly or needs arrears cleared first.
Week 1–4 (if arrears)Clear Pending Filings & Pay Outstanding Penalties
If the LLP has overdue Form 8 or Form 11 filings, TaxClue prepares the accounts and files all pending forms on MCA V3. Late fees are calculated and paid. All Designated Partners' DINs/DPINs are checked — any deactivated DINs are reactivated via DIR-3 KYC before proceeding. Once MCA records show the LLP as "compliant", Form 24 preparation begins.
Week 2–3Prepare Partner Consent & Affidavits
All partners (not just Designated Partners — all partners) must give their consent to the strike off. TaxClue drafts: (i) a resolution / consent of all partners approving the strike off, (ii) an affidavit from each Designated Partner confirming that the LLP has not commenced or has ceased business, has no liabilities, and no pending litigation, (iii) a statement of accounts made up to a date not more than 30 days before the date of Form 24 filing, signed by a CA.
Week 3–4Prepare Nil Statement of Accounts (CA-Certified)
A Statement of Assets and Liabilities is prepared showing nil assets and nil liabilities — or a closing balance sheet if the LLP had any prior activity. This statement must be made up to a date not more than 30 days before the Form 24 filing date, and must be certified by a CA. TaxClue's CA prepares and certifies this statement and ensures it is consistent with any previously filed Form 8.
Week 4File Form 24 on MCA V3
Form 24 is filed on MCA V3 with all mandatory attachments: partners' consent/resolution, Designated Partners' affidavits, CA-certified statement of accounts (within 30 days), any IT compliance certificate (if applicable), and details of all pending litigation (nil declaration). The form is signed with the DSCs of both Designated Partners and certified by a CA or CS. TaxClue files and shares the SRN and filing acknowledgement immediately.
Month 1–3Registrar Reviews & Issues Public Notice
The Registrar of LLPs reviews the Form 24 application. If satisfied, the Registrar sends a notice to the LLP and its Designated Partners and publishes a notice in the Official Gazette giving a 30-day objection window. Any person with an objection to the strike off can file it during this period. If no valid objection is received, the Registrar proceeds to strike off.
Month 3–6LLP Name Struck Off — Gazette Notification
After the objection period, the Registrar publishes a final notice in the Official Gazette striking off the LLP's name. The LLP ceases to exist, MCA records are updated to "Struck Off", and all annual compliance obligations end permanently. TaxClue provides the Gazette notification copy and a post-closure checklist for GST cancellation, PAN notification, and bank account closure.
LLP Not Filed for Years? Revival + Closure Package
Many LLPs approaching TaxClue for closure have pending Form 8 and Form 11 filings for 2–5 years. These cannot be closed directly — the Registrar will reject an application with arrears. TaxClue's Revival + Closure Package handles everything in sequence.
| Typical Arrears Scenario | TaxClue Revival + Closure Covers |
|---|---|
| Missed Form 11 — 3 years × ~₹10,000–₹40,000 penalty each | DIN/DPIN reactivation if deactivated |
| Missed Form 8 — 3 years × ~₹15,000–₹50,000 penalty each | Prepare accounts for all missed years |
| DIN deactivation — ₹5,000 per DP for reactivation | File all pending Form 8 and Form 11 |
| After clearance — LLP eligible for Form 24 | Calculate and pay MCA late fees |
| Form 24 govt fee — ₹0 (no MCA fee for strike off) | Prepare Form 24 package and file |
| Total benefit — Penalties stop permanently after closure | Track Gazette notification and confirm closure |
Do Not Wait — Penalties Compound Every Day
Every day of delay adds ₹200 to the LLP's outstanding penalties (₹100/day Form 8 + ₹100/day Form 11 for each missed year). An LLP that has missed 3 years of both forms is accumulating up to ₹600/day in penalties right now. The sooner the revival and closure process starts, the less the total outflow. TaxClue provides a free penalty calculation before engagement — so you know exactly what it will cost to close cleanly.
Form 24 Strike Off vs Voluntary Winding Up
| Aspect | Form 24 Strike Off | Voluntary Winding Up |
|---|---|---|
| Legal Basis | Section 75, LLP Act | Section 63–65, LLP Act |
| Best For | Dormant / inactive LLP with no assets or liabilities | LLP with assets, creditors, or ongoing obligations |
| Liabilities Requirement | Must be nil at time of application | Can have liabilities — settled during winding up |
| MCA Form | Form 24 | Multiple forms + NCLT petition (if needed) |
| Liquidator Required | No | Yes — a liquidator must be appointed |
| Government Fee | ₹0 — no fee | Multiple fees across different filings |
| Timeline | 3–6 months | 6–18+ months |
| Cost | Low — CA/CS fee only | Higher — liquidator + legal fees |
| Creditor Consent | Not required (no creditors) | Creditor approval / settlement required |
| Asset Distribution | No assets to distribute | Assets distributed per LLP Agreement |
LLP Strike Off — Common Questions
LLP Strike Off via Form 24
TaxClue assesses your LLP's eligibility, clears any arrears, prepares all affidavits and partner consents, files Form 24 on MCA V3, and tracks the Official Gazette notification through to final closure.
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