TL;DR: LLP Strike-Off Form 24 at a Glance
📌 TL;DR - LLP Strike-Off (Form 24) Services at a Glance
LLP strike-off uses Form 24 under Section 75 of the LLP Act 2008 read with Rule 37 of LLP Rules 2009. Pre-filing: clear Form 8 and Form 11 backlog (LLPs are NOT covered by CCFS-2026), close bank account, obtain NIL CA certificate dated within 30 days, execute partner affidavits and indemnity bond. Filed at C-PACE centrally since 27 August 2024 (G.S.R. 475(E) dated 5 August 2024). Patron fixed-fee from Rs 12,000 (clean LLP) to Rs 20,000 (multi-year backlog + strike-off).
Form 24 is NOT the same as STK-2. LLPs are governed by a separate statute - the LLP Act 2008 - and use a different form and different rules. Since August 2024, both Pvt Ltd (STK-2) and LLP (Form 24) applications are processed by the same centralised authority C-PACE - but the statutory framework remains separate.
Below is the quick-reference summary covering governing provisions (Section 75 LLP Act 2008 + Rule 37 LLP Rules 2009 + LLP (Amendment) Rules 2017 + LLP (Amendment) Rules 2024), processing authority (C-PACE), eligibility criteria (12-month inactivity or never commenced business), pre-filing requirements, public notice period (1 month for objections), and Patron's fixed-fee tier pricing.
| Parameter | Detail |
|---|---|
| Governing Provisions | LLP Act 2008 Section 75; LLP Rules 2009 Rule 37; LLP (Amendment) Rules 2017 (mandatory pre-filing requirements); LLP (Amendment) Rules 2024 via G.S.R. 475(E) dated 5 August 2024 (C-PACE processing, effective 27 August 2024) |
| Form Used | Form 24 - Application for striking off name of LLP, filed on MCA21 V3 portal |
| Processing Authority | C-PACE (Centre for Processing Accelerated Corporate Exit) - established via S.O. 1269(E) dated 17 March 2023 for companies and extended to LLPs via G.S.R. 475(E) dated 5 August 2024 (effective 27 August 2024). The 2024 Amendment modified references to "Registrar" in sub-rules (1), (3), and (4) of Rule 37 to include C-PACE. |
| Eligibility (Rule 37(1)(b)) | LLP inactive for at least 1 year OR never commenced business since incorporation; unanimous partner consent required |
| Pre-Filing Requirements | Form 8 and Form 11 filed up to year of cessation; ITR-5 filed (or declaration in lieu if never commenced); bank account closed with closure certificate; NIL CA statement of accounts dated within 30 days; partner affidavits + indemnity bond; LLP Agreement attached |
| Public Notice Period | 1 month from C-PACE publication for objections; if none, ROC strikes off and publishes in Official Gazette |
| CCFS-2026 Coverage | DOES NOT apply to LLPs. CCFS-2026 (General Circular 01/2026 dated 24 February 2026) covers only Companies Act 2013 entities. Full Rs 100/day per form late fee applies on LLP backlog cleanup before Form 24. |
| Patron Fixed Fee | Rs 12,000 (clean LLP) | Rs 16,000 (1-2 year Form 8/Form 11 backlog) | Rs 20,000 (multi-year backlog cleanup + strike-off) |
What Is LLP Strike-Off?
LLP strike-off is the voluntary removal of a Limited Liability Partnership from the Registrar's records under the LLP Act 2008. Once the strike-off order is published in the Official Gazette, the LLP stands dissolved and ceases to exist as a registered entity. Designated partners remain personally liable under Section 75(3) for any liability arising before strike-off if it is established that the application was based on incomplete or false information.
Two strike-off routes exist under Rule 37:
- Rule 37(1)(a) - Suo-moto strike-off by Registrar: When the LLP has not carried on business for two years or more, the Registrar may initiate strike-off proceedings on its own motion.
- Rule 37(1)(b) - Voluntary strike-off via Form 24: The LLP itself applies via Form 24 when it has been inactive for at least one year OR has never commenced business since incorporation.
This page deals with the voluntary route - Form 24 strike-off. The suo-moto route is initiated by the ROC and requires a different response strategy.
⚠ LLPs are NOT covered by CCFS-2026. CCFS-2026 (Companies Compliance Facilitation Scheme 2026 - General Circular 01/2026 dated 24 February 2026) is a Companies Act 2013 amnesty scheme only. LLPs are governed by the separate LLP Act 2008 with no equivalent amnesty currently in force. Any backlog Form 8 and Form 11 must be filed at full Rs 100 per day per form late fee before Form 24 can be filed. Many founders learn this only when discovering CCFS does not save them on LLP closure.
Key Terms for LLP Strike-Off (Form 24):
Form 24: MCA e-form titled "Application for striking off name of LLP" filed under Rule 37(1)(b) of LLP Rules 2009. Filed on MCA21 V3 portal and routed to C-PACE for processing since 27 August 2024.
C-PACE (Centre for Processing Accelerated Corporate Exit): Centralised authority under MCA. Established for Pvt Ltd companies (Section 248 Companies Act 2013) via S.O. 1269(E) dated 17 March 2023, and extended to LLPs via LLP (Amendment) Rules 2024 - G.S.R. 475(E) dated 5 August 2024, effective 27 August 2024. C-PACE now handles every Form 24 application across India.
Section 75 LLP Act 2008: Master provision empowering the Registrar to strike off the name of any LLP from the register. Section 75(3) preserves designated partner personal liability for pre-strike-off claims where the application is based on incomplete or false information.
Rule 37 LLP Rules 2009: Operational rule prescribing the strike-off procedure. Sub-rule (1)(a) covers suo-moto strike-off by Registrar; Sub-rule (1)(b) covers voluntary Form 24 strike-off. The LLP (Amendment) Rules 2024 modified references to "Registrar" in sub-rules (1), (3), and (4) to include C-PACE.
NIL Statement of Accounts: Statement certified by a practising Chartered Accountant showing nil assets and nil liabilities (including capital contribution), dated no earlier than 30 days from the date of filing Form 24. The same CA's DSC is affixed on Form 24 itself.
STK-3 Indemnity Bond and STK-4 Affidavit: LLP rules do not prescribe specific formats for the partner indemnity bond and affidavit. Practical guidance (followed by MCA acceptance) is to use STK-3 (indemnity bond) and STK-4 (affidavit) formats from the Companies (Removal of Names of Companies from the Register of Companies) Rules 2016.
Bank Closure Certificate: Document issued by the bank confirming closure of all LLP-held accounts. Mandatory attachment to Form 24. Multiple accounts require separate certificates.
Designated Partner Continuing Liability: Even after strike-off, designated partners remain personally liable for past obligations under Section 75(3). Strike-off is NOT a blanket release of liability - it removes the LLP from the register but preserves accrued partner exposure.
CCFS-2026: Companies Compliance Facilitation Scheme 2026 (General Circular 01/2026 dated 24 February 2026) - one-time 90% additional fee waiver for Pvt Ltd backlog. Window 15 April to 15 July 2026. LLPs explicitly excluded.
Tribunal Restoration (5-year window): If an LLP or its partners or creditors are aggrieved by strike-off, an application to the Tribunal can be filed within 5 years from Official Gazette publication seeking restoration of the LLP to the register.
Who Can Apply for LLP Strike-Off?
Voluntary LLP strike-off under Form 24 applies to every Indian LLP that has ceased operations or never commenced business, has settled all liabilities, and has unanimous consent of all partners. The Registrar's suo-moto route under Rule 37(1)(a) applies independently when the LLP has not carried on business for two or more years.
Who Needs This Service
- Founders of inactive LLPs - dormant since incorporation or with no business activity in the last 12 months
- LLPs that incurred Form 8 and Form 11 default for 1 to 4 years and need backlog cleanup before applying for Form 24
- Partners wanting to formally end their LLP to stop accruing annual ROC compliance penalties of Rs 100 per day per form
- LLPs converted from a partnership firm or moved their business to a Pvt Ltd and want to wind down the original LLP
- Tax advisors handling family LLPs used for one-time transactions that are now redundant
Strike-Off Eligibility Decision Table
Run your LLP through this table. The recommended action is in column three.
| LLP Status | Form 8 / Form 11 Status | Recommended Action |
|---|---|---|
| Never commenced business since incorporation | No filings due yet | File Form 24 directly with original LLP agreement and declaration in lieu of ITR |
| Ceased business 12+ months ago | All Form 8 and Form 11 filed up to cessation year | File Form 24 with CA NIL statement and partner affidavits |
| Ceased business 12+ months ago | Form 8 or Form 11 pending for 1 to 2 years | Patron cleanup pack - file backlog at full late fee, then Form 24 |
| Ceased business 24+ months ago | Multi-year Form 8 and Form 11 backlog | Cleanup + strike-off pack - full late-fee filing then Form 24 |
| Active business in last 12 months | Filings up to date | NOT eligible for Form 24; suspend operations for 12 months first OR consider conversion to Pvt Ltd |
| Already received ROC suo-moto notice under Rule 37(1)(a) | Any status | Respond within 30 days; file Form 24 with response OR accept suo-moto strike-off if no objections |
⚠ Eligibility caveat: An LLP cannot be struck off within one year of incorporation if it has commenced business in that period. The 12-month inactivity rule under Rule 37(1)(b) is a continuous period, not a calendar or financial year. If the LLP has never commenced business or commercial operations since incorporation, the original LLP agreement and any amendments must be attached to Form 24 along with a declaration in lieu of ITR.
What Patron Delivers in the LLP Strike-Off Engagement
| Service | What We Do |
|---|---|
| 1. Pre-Strike-Off Diagnostic | MCA21 V3 portal scan of the LLP master data, list of pending Form 8 and Form 11 filings, ITR-5 status check, bank closure verification, and Form 24 readiness assessment. Calculates accumulated Rs 100/day late fee exposure across all overdue filings. |
| 2. Form 8 and Form 11 Backlog Cleanup | File all overdue annual returns and statement of accounts up to the year of cessation. LLPs are NOT covered by CCFS-2026 - the full Rs 100 per day per form late fee applies on each backlog filing. Patron pays the additional fee directly via MCA portal and reconciles to your account. |
| 3. Documentation Pack | Form 24 preparation, partner affidavits in STK-4 format (on Rs 200 stamp paper or as per state stamp duty), indemnity bond in STK-3 format (on Rs 500 stamp paper), authority letter signed by all partners, partner consent resolution authorising strike-off. LLP rules do not prescribe LLP-specific formats; STK-3/STK-4 are accepted practice. |
| 4. CA-Certified NIL Statement Coordination | Coordinate with a practising Chartered Accountant for the NIL statement of accounts. The statement must be dated within 30 days of Form 24 filing. The same CA's DSC is affixed on Form 24 itself - so the timing of CA engagement is critical to avoid restarting the 30-day window. |
| 5. Bank Closure Coordination | Support with closing the LLP's bank account, obtaining the bank closure certificate, and reconciling any remaining balance to partner capital accounts. Multiple bank accounts require separate closure certificates. Typically takes 7-15 working days depending on the bank. |
| 6. C-PACE Filing and Gazette Tracking | Form 24 filing on MCA21 V3 (routed to C-PACE since 27 August 2024 per G.S.R. 475(E)), tracking of the 1-month public objection notice, and follow-up with C-PACE until the strike-off order is published in the Official Gazette. Average C-PACE processing 70-90 days post objection notice per MCA published metrics. |
Patron Strike-Off Procedure: 6-Step Protocol
Patron runs every Form 24 engagement through a structured 6-step protocol aligned to C-PACE processing timelines. The cycle starts with diagnostic (Day 1-3) and closes with Form 24 filing (Day 26-30). Strike-off order and gazette publication follow in 60-120 days post objection notice period.
Diagnostic (Day 1-3)
LLPIN master data check on MCA21 V3 portal. Form 8 and Form 11 status review against year of cessation. ITR-5 verification (acknowledgement or declaration in lieu if never commenced). Bank account status review. Calculates total accumulated Rs 100/day late fee exposure across all overdue filings. Form 24 readiness report delivered within 24-48 hours of LLPIN handover.
Backlog Cleanup (Day 4-12, If Needed)
File pending Form 8 and Form 11 at full Rs 100 per day per form late fee under Section 35 + Rule 25 (Form 11) and Section 34 + Rule 24 (Form 8). Clear any ITR-5 defaults. Pay accumulated additional fees via MCA portal. CCFS-2026 does NOT cover LLPs - no 90% waiver available. Backlog cleanup typically 10-20 working days depending on years involved.
Documentation (Day 13-18)
Draft partner consent resolution authorising strike-off. Indemnity bond on Rs 500 stamp paper (or as per state-specific stamp duty) in STK-3 format. Affidavits by all designated partners on Rs 200 stamp paper in STK-4 format. Authority letter signed by all partners authorising one DP to file Form 24. STK-3/STK-4 formats are professional practice norms since LLP rules do not prescribe LLP-specific formats.
CA Coordination - NIL Statement (Day 19-22)
NIL statement of accounts certified by practising Chartered Accountant - showing zero assets and zero liabilities including capital contribution. Statement must be dated within 30 days of Form 24 filing. Critical: the same CA's DSC is required on Form 24 itself, so the CA engagement, statement preparation, and Form 24 submission must be sequenced tightly.
Bank Closure (Day 23-25)
Close LLP bank account. Obtain bank closure certificate (or final statement showing zero balance) - mandatory attachment to Form 24. Multiple accounts require separate certificates. File final ITR-5 if any income earned up to date of cessation. Reconcile any remaining balance to partner capital accounts before closure. Typically 7-15 working days depending on bank processing.
Form 24 Filing on MCA21 V3 (Day 26-30)
Form 24 filed on MCA21 V3 portal - routed to C-PACE since 27 August 2024 per G.S.R. 475(E) dated 5 August 2024. C-PACE acknowledgement within 1-3 working days. 30-day public objection notice published; if no objections, strike-off order issued. Official Gazette publication in 60-120 days from Form 24 filing. Patron tracks throughout and circulates Gazette PDF to designated partners.
Documents Required for Form 24 Filing
Form 24 requires a specific document pack assembled in sequence. Missing any item triggers C-PACE rejection or restart of the 30-day NIL statement window. Patron prepares missing items in-house wherever feasible.
Mandatory Attachments to Form 24
- Form 24 e-form filed on MCA21 V3 portal
- Partner consent resolution authorising strike-off application - unanimous signatures of all partners
- Affidavits by all designated partners on Rs 200 stamp paper in STK-4 format (used for LLP since no LLP-specific format exists in LLP Rules 2009)
- Indemnity bond signed by all partners in STK-3 format (borrowed from Companies (Removal of Names) Rules 2016) on Rs 500 stamp paper
- CA-certified NIL statement of accounts dated within 30 days of Form 24 filing - showing zero assets and zero liabilities including capital contribution
- Latest acknowledged ITR-5 (or declaration in lieu of ITR if business never commenced since incorporation)
- Bank closure certificate or final bank statement showing zero balance - for every bank account held by the LLP
- Copy of original LLP agreement and all amendments
- DSC of all designated partners (Class 3, registered on MCA portal); active DIN for at least one partner with current DIR-3 KYC
- Authority letter signed by all partners authorising one designated partner to file Form 24
Pre-Filing Prerequisites (Before Form 24 Can Be Filed)
- All Form 8 and Form 11 filed up to year of cessation (full Rs 100/day late fee where overdue - NO CCFS-2026 waiver for LLPs)
- ITR-5 filed up to year of cessation (or declaration in lieu if never commenced)
- All bank accounts closed with closure certificates obtained
- NIL liabilities position - any informal supplier or partner liabilities settled or absorbed via partner capital adjustment
- NOC from relevant regulatory authorities (if applicable - e.g. SEBI, RBI, IRDAI for regulated LLPs)
- Declaration on non-applicability of audit (where applicable under Section 34(4))
Note: Any document executed outside India must be duly apostilled, consularized, and notarized before submission to C-PACE.
Common LLP Strike-Off Pitfalls - and How Patron Solves Them
| Challenge | Impact | How Patron Accounting Solves It |
|---|---|---|
| 1. Partners assume CCFS-2026 will cover LLP backlog | LLP has 2 to 4 years of Form 8 and Form 11 backlog. Partners assume the CCFS-2026 90% additional fee waiver will help. It does not - CCFS-2026 is a Companies Act 2013 amnesty, LLPs are explicitly excluded. | Patron clarifies on Day 1 that full Rs 100 per day per form late fee applies (Rs 200/day combined for Form 8 + Form 11). Backlog filing at full fee is paid via MCA portal with documentation for partner sign-off before Form 24 is filed. |
| 2. Informal liabilities make NIL statement impossible | LLP has informal liabilities to suppliers or partners that are not reflected in books. The CA cannot certify a NIL statement without resolving these. Form 24 cannot be filed without the NIL certificate. | Patron coordinates a partner capital adjustment - liabilities are settled or absorbed by partners via additional capital contribution before the NIL statement date. CA then certifies the cleaned position within the 30-day window. |
| 3. Partners have lost contact - unanimous consent hard to obtain | Form 24 requires unanimous consent of all partners. Where a partner has migrated, become uncontactable, or refused to sign, the application stalls. | Patron drafts notarised partner consent letters that can be executed remotely; where a partner is truly unreachable, partner removal under Section 24 of the LLP Act 2008 may precede Form 24. We coordinate the partner-removal route where required. |
| 4. MCA show-cause notice under Rule 37(1)(a) | LLP has received an MCA suo-moto strike-off notice under Rule 37(1)(a). 30-day response window applies. Founders panic and either ignore the notice or hastily file Form 24 without backlog cleanup. | Patron responds within the 30-day window with either voluntary Form 24 (after rapid backlog cleanup) OR an objection citing ongoing business that justifies keeping the LLP active. Voluntary Form 24 is usually the cleaner outcome for genuinely inactive LLPs. |
| 5. CA NIL statement 30-day window expires before Form 24 filing | The NIL statement must be dated within 30 days of Form 24 filing. Delays in documentation or bank closure cause the window to expire, requiring CA to re-certify - additional fee and partner sign-off cycle. | Patron sequences CA engagement after all other documentation is ready (Day 19-22 in the 6-step protocol), and books Form 24 filing in Day 26-30 window. Buffer of 4-7 days inside the 30-day NIL window to allow for minor MCA portal delays. |
Patron LLP Strike-Off Pricing - Three Fixed-Fee Tiers
| Fee Component | Amount |
|---|---|
| Clean LLP - No Backlog - All Form 8 and Form 11 filed up to year of cessation; ITR-5 filed; bank closed; no pending compliance defaults. Includes Form 24 preparation, partner affidavits (STK-4), indemnity bond (STK-3), CA NIL statement coordination, MCA filing, and C-PACE follow-up. | Rs 12,000 (Exl GST, govt fees, CA NIL fee, stamp duty) |
| LLP with 1-2 Year Form 8 / Form 11 Backlog - All of the above plus backlog cleanup for up to 2 years of Form 8 and Form 11 filings (full Rs 100/day per form late fee paid at actuals via MCA portal). For LLPs that have stopped filing 1-2 years ago. | Rs 16,000 (Exl GST, govt fees, statutory late fees) |
| LLP with Multi-Year Backlog (3+ Years) + Strike-Off - All of the above plus multi-year Form 8 and Form 11 catch-up, ITR-5 catch-up, partner capital reconciliation for informal liabilities settlement. For LLPs with prolonged non-compliance history. | Rs 20,000 (Exl GST, govt fees, statutory late fees) |
| Statutory and Government Fees (At Actuals) | Paid directly on MCA portal |
| Form 8 late filing additional fee | Rs 100/day per form, NO upper cap (no CCFS-2026 waiver for LLPs) |
| Form 11 late filing additional fee | Rs 100/day per form, NO upper cap (no CCFS-2026 waiver for LLPs) |
| Stamp duty - STK-3 indemnity bond | Rs 500 (state-specific variations may apply) |
| Stamp duty - STK-4 affidavits per partner | Rs 200 each (state-specific variations may apply) |
| CA NIL statement certification fee | Quoted on scope by practising CA |
| Bank closure charges | As per bank schedule (typically Rs 0 to Rs 1,000) |
| Total typical out-of-pocket for clean LLP | Rs 13,000 to Rs 15,000 all-in |
| Total typical out-of-pocket for multi-year backlog LLP | Rs 50,000 to Rs 1,00,000+ (depends on backlog years) |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.
Get a free LLP Strike-Off (Form 24) consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.
End-to-End LLP Strike-Off Timeline
| Stage | Estimated Timeline |
|---|---|
| Form 24 readiness check (LLPIN handover to diagnostic report) | 24 to 48 hours |
| Documentation pack and CA NIL statement coordination | 7 to 10 working days |
| Form 8 and Form 11 backlog cleanup (if applicable) | 10 to 20 working days (years-dependent) |
| Bank account closure | 7 to 15 working days (bank-dependent) |
| Form 24 filing to C-PACE acknowledgement | 1 to 3 working days post submission |
| Public objection notice period | 1 month from C-PACE publication |
| Strike-off order and Official Gazette publication | 60 to 120 days from Form 24 filing (post objection notice) |
| Average C-PACE processing time (MCA published metric) | 70 to 90 days |
| Total end-to-end for clean LLP | 3 to 4 months (Form 24 to Gazette) |
| Total end-to-end for multi-year backlog LLP | 4 to 6 months (Form 24 to Gazette) |
| Tribunal restoration window (post strike-off) | 5 years from Gazette publication |
⚠ Every month of delay costs Rs 6,000 in accumulated Form 8 + Form 11 late fees. An inactive LLP accrues Rs 100/day per form (Rs 200/day combined for Form 8 + Form 11) under Section 35 + Rule 25 (Form 11) and Section 34 + Rule 24 (Form 8). Over 12 months that is approximately Rs 73,000 - on a defunct entity earning nothing. Unlike Pvt Ltds, LLPs cannot use CCFS-2026 (90% additional-fee waiver, valid 15 April to 15 July 2026) to reduce this. The cheapest exit is to formally strike off through Form 24 - typically Rs 12,000 to Rs 20,000 fixed Patron fee plus accumulated statutory late fees, paid once.
All Patron fees listed are indicative and do not constitute a binding offer. Final amounts depend on tier (clean / 1-2 year backlog / multi-year backlog), actual accumulated statutory late fees, state-specific stamp duty on STK-3 / STK-4, CA NIL certification fee, and bank closure charges. Government fees paid directly on MCA portal and reflected in filing receipts.
Why Formal Strike-Off Through Form 24
Stops Penalty Accrual Cleanly
An inactive LLP keeps accruing Form 8 + Form 11 late fees at Rs 100/day per form (Rs 200/day combined). 12 months of inaction = approximately Rs 73,000 in late fees. Plus ITR-5 default penalties, DIR-3 KYC defaults, and potential Section 76A adjudication penalties. Form 24 strike-off ends the accrual the day the Gazette publishes.
C-PACE Standardised Processing Since Aug 2024
Per LLP (Amendment) Rules 2024 (G.S.R. 475(E) dated 5 August 2024, effective 27 August 2024), all Form 24 applications are processed centrally by C-PACE - eliminating state-level ROC discretion and delays. Average processing 70-90 days per MCA published metrics. 3,264 LLPs struck off through C-PACE in first 3 months alone.
Cheaper Than Continued Compliance
Patron fixed-fee Rs 12,000 to Rs 20,000 plus accumulated statutory late fees - paid once. Compare to keeping the LLP active: Rs 25,000+ annual compliance fees + audit fees + Section 44AB tax audit + DIR-3 KYC + risk of designated partner Section 76A penalties. Strike-off is a one-time cost vs perpetual annual burden.
CCFS-2026 Awareness Saves False Hope
Patron flags on Day 1 that CCFS-2026 (General Circular 01/2026 dated 24 February 2026) does NOT cover LLPs. Many founders waste weeks expecting the 90% waiver and then panic when reality hits. We calculate the actual full-fee exposure up-front and structure the engagement realistically.
Designated Partner Liability Discipline
Section 75(3) preserves designated partner personal liability for pre-strike-off claims where the application is based on incomplete or false information. Patron's STK-3 indemnity bond and STK-4 affidavit drafting is precise - false declarations expose partners to post-strike-off liability and potential criminal action. Partner-CA reviewed.
15+ Years LLP Wind-Down Experience
Patron is led by CAs and CSs with 15+ years of LLP wind-down experience including family LLP closures, dormant entity strike-offs, complex partner-disagreement cases, ROC suo-moto notice responses, and multi-year backlog cleanups. Every Form 24 engagement is partner-reviewed and tied to fixed-fee delivery commitment.
Trusted by Designated Partners Across India
10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years Experience
LLP Strike-Off Outcome Proof
- Patron has delivered 200+ Form 24 LLP strike-offs across family LLPs, dormant entities, post-conversion windups, and ROC suo-moto notice responses
- Average end-to-end cycle 3 to 4 months for clean LLPs from engagement to Gazette publication
- Zero C-PACE rejection rate on first filing across FY 2025-26 engagements
- Average accumulated statutory late fee savings of Rs 15,000-25,000 per engagement through accurate Day 1 fee calculation
Pan-India Reach
With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves LLP strike-off engagements across India - both in-person and remotely. Particularly experienced with family LLPs (single-FY transactions), professional services LLPs (winding down on retirement/conversion), and group LLPs (post-restructuring closures).
Form 24 (LLP) vs STK-2 (Pvt Ltd) - Side-by-Side
| Dimension | Form 24 (LLP) | STK-2 (Pvt Ltd) |
|---|---|---|
| Governing statute | LLP Act 2008 | Companies Act 2013 |
| Governing rule | Rule 37 of LLP Rules 2009 | Section 248 read with Companies (Removal of Names) Rules 2016 |
| Inactivity period required | At least 1 year (voluntary route under Rule 37(1)(b)) | At least 2 years (voluntary route) |
| Processing authority | C-PACE since 27 August 2024 (G.S.R. 475(E) dated 5 August 2024) | C-PACE since 17 March 2023 (S.O. 1269(E)) |
| Government filing fee | Filing fee for Form 24 as notified by MCA | Rs 10,000 for STK-2 filing |
| Affidavit format | STK-4 format borrowed (no LLP-specific format in LLP Rules) | STK-4 prescribed under Companies (Removal of Names) Rules 2016 |
| Indemnity bond format | STK-3 format borrowed (no LLP-specific format) | STK-3 prescribed |
| CCFS-2026 amnesty available | NOT available - LLPs explicitly excluded | Available 15 April to 15 July 2026 - 90% additional-fee waiver |
| Public notice period | 1 month for objections | 1 month for objections |
| Final dissolution | Gazette publication under LLP Act 2008 | Gazette publication under Companies Act 2013 |
| Designated partner / director liability post strike-off | Section 75(3) preserves DP personal liability for pre-strike-off claims | Section 250 preserves director personal liability for pre-strike-off claims |
| Tribunal restoration window | 5 years from Gazette publication | 20 years from Gazette publication |
| Typical Patron fixed-fee | Rs 12,000 to Rs 20,000 | Rs 15,000 to Rs 30,000 (CCFS-2026 path lower) |
Related Patron Services
LLP strike-off connects naturally to several Patron service lines:
- Strike Off Pvt Ltd Company (STK-2) - parallel strike-off service for Private Limited Companies under Section 248 of Companies Act 2013, with CCFS-2026 path option.
- LLP Compliance Hub - broader LLP compliance hub for active LLPs not yet ready for closure.
- LLP Annual Compliance - full annual cycle (Form 11 + Form 8 + ITR-5 + DIR-3 KYC) for LLPs deferring closure.
- LLP Form 11 + Form 8 Filing - combined backlog cleanup service before Form 24 strike-off.
- LLP Incorporation - starting point for founders considering whether to register, run, or close an LLP.
- Pvt Ltd vs LLP Compliance - structural comparison for groups running both LLPs and Pvt Ltds before any closure decision.
- Compliance Calendar - month-by-month tracker for LLPs still active to avoid future strike-off scenarios.
Legal Framework: Acts, Sections, Rules, and Notifications
Governing Legislation
- LLP Act 2008 - master statute. Section 75 governs strike-off by Registrar; Section 75(3) preserves designated partner personal liability for pre-strike-off claims based on incomplete or false information; Section 24 governs partner removal where consent is contested; Section 35 governs annual return (Form 11); Section 34 governs statement of account and solvency (Form 8); Section 76A governs adjudication of penalties (post-LLP Amendment Act 2021).
- LLP Rules 2009 - Rule 37 prescribes voluntary and suo-moto strike-off procedures. Rule 37(1)(a) covers suo-moto strike-off by Registrar (2-year inactivity); Rule 37(1)(b) covers voluntary Form 24 strike-off (1-year inactivity or never commenced).
- LLP (Amendment) Rules 2017 - notified 20 May 2017. Introduced mandatory pre-filing requirements - overdue Form 8 and Form 11 to be filed up to year of cessation before Form 24, NIL CA certificate within 30 days, partner affidavits with specific declarations.
- LLP (Amendment) Rules 2024 - Notification G.S.R. 475(E) dated 5 August 2024, effective 27 August 2024. Modified references to "Registrar" in sub-rules (1), (3), and (4) of Rule 37 of LLP Rules 2009 to include C-PACE (Centre for Processing Accelerated Corporate Exit). All Form 24 applications now routed centrally through C-PACE.
- Companies (Removal of Names of Companies from the Register of Companies) Rules 2016 - source of STK-3 (indemnity bond) and STK-4 (affidavit) formats borrowed for LLP Form 24 applications since LLP Rules 2009 do not prescribe LLP-specific formats.
- CCFS-2026 (General Circular 01/2026 dated 24 February 2026) - Companies Compliance Facilitation Scheme 2026, valid 15 April to 15 July 2026. Applies ONLY to Companies Act 2013 entities. LLPs explicitly excluded.
Key Sections and Rules
- Section 75 LLP Act 2008 - Power of Registrar to strike off names of LLPs
- Section 75(3) - Designated partner personal liability preserved for pre-strike-off claims
- Section 24 LLP Act 2008 - Partner removal procedure (where consent contested)
- Section 34 LLP Act 2008 - Statement of Account and Solvency (Form 8) obligation
- Section 35 LLP Act 2008 - Annual Return (Form 11) obligation
- Section 76A LLP Act 2008 - Adjudication of penalties framework (post-LLP Amendment Act 2021)
- Rule 37(1)(a) LLP Rules 2009 - Suo-moto strike-off by Registrar (2+ years inactivity)
- Rule 37(1)(b) LLP Rules 2009 - Voluntary strike-off via Form 24 (1+ year inactivity or never commenced)
Penalty Exposure for Continued Non-Filing (Why Strike-Off Matters)
- Form 8 and Form 11 late filing: Rs 100 per day per form additional fee with no upper cap on daily fee under Section 34 + Rule 24 (Form 8) and Section 35 + Rule 25 (Form 11). Post-LLP (Amendment) Act 2021 substituted Section 35(2) penalty caps LLP exposure at Rs 1,00,000 / DP at Rs 50,000 (via S.O. 621(E) dated 11 February 2022).
- Section 76A LLP Act 2008 - adjudication of penalties framework. Small LLPs under Section 2(1)(ta) get 50% reduced penalty under Section 76A(3)(a). Section 76A(9) provides imprisonment up to 6 months OR fine Rs 25,000 - Rs 1,00,000 OR both for non-compliance with adjudication order within 90 days.
- Designated partner disqualification: Prolonged non-filing can trigger personal penalty + disqualification under Section 76A on each defaulting designated partner.
- Suo-moto strike-off under Rule 37(1)(a): If voluntary Form 24 not filed, Registrar may initiate strike-off after 2 years of inactivity - with less control over timing and documentation than voluntary route.
- CCFS-2026: DOES NOT apply to LLPs. Full Rs 100/day per form additional fee must be paid on backlog cleanup before Form 24 can be filed.
Refer to the Ministry of Corporate Affairs (MCA) V3 portal for Form 24 filing, the MCA notifications page for G.S.R. 475(E) dated 5 August 2024 (LLP Amendment Rules 2024 introducing C-PACE for LLPs) and S.O. 1269(E) dated 17 March 2023 (original C-PACE establishment), and the LLP Act, 2008 on India Code for full statutory text of Sections 24, 34, 35, 75, and 76A.
Frequently Asked Questions
Real buyer questions on the Form 24 voluntary strike-off procedure under Section 75 of LLP Act 2008, the C-PACE 2024 amendment (G.S.R. 475(E)), CCFS-2026 LLP exclusion, the Form 24 vs STK-2 distinction, 12-month inactivity rule, NIL CA statement 30-day window, STK-3/STK-4 format practice, and Patron's fixed-fee Rs 12,000-Rs 20,000 pricing structure.
Quick Answers
LLP strike-off form? Form 24 on MCA21 V3 portal.
Governing statute? Section 75 of LLP Act 2008 read with Rule 37 of LLP Rules 2009.
Processing authority? C-PACE (Centre for Processing Accelerated Corporate Exit) since 27 August 2024 per G.S.R. 475(E) dated 5 August 2024.
Inactivity requirement? At least 1 year continuous OR never commenced business since incorporation under Rule 37(1)(b).
Pre-filing requirements? Form 8 and Form 11 filed up to year of cessation; ITR-5 filed; bank closed; NIL CA statement dated within 30 days; partner affidavits + indemnity bond.
CCFS-2026 coverage for LLPs? NOT available. LLPs explicitly excluded from the 90% additional-fee waiver. Full Rs 100/day per form late fee applies on backlog.
STK-3 / STK-4 formats? Borrowed from Companies (Removal of Names) Rules 2016 since LLP Rules do not prescribe LLP-specific formats. Accepted MCA practice.
Public notice period? 1 month for objections post C-PACE publication.
Gazette publication? 60 to 120 days from Form 24 filing (average C-PACE processing 70-90 days per MCA metrics).
Patron fixed-fee range? Rs 12,000 (clean LLP) to Rs 20,000 (multi-year backlog + strike-off). Statutory late fees at actuals.
Tribunal restoration window? 5 years from Gazette publication if aggrieved party wants the LLP restored.
LLP kaise band kare? Form 24 file karna hota hai MCA21 portal pe under Section 75 LLP Act 2008. LLP 1 saal se inactive ho ya kabhi business start nahi kiya ho - dono cases mein Form 24 file kar sakte hain. Sabhi partners ka unanimous consent zaroori hai. Form 8, Form 11, ITR-5 sab pending filings clear karne padte hain pehle - LLP par CCFS-2026 ka 90% waiver nahi milta, full Rs 100/day per form late fee dena padta hai. Bank close, CA NIL statement (30 din ke andar), partner affidavits aur indemnity bond ke saath Form 24 C-PACE pe file hota hai. Gazette publication 60-120 din mein. Patron fixed-fee Rs 12,000 se Rs 20,000.
LLP closure ki procedure kya hai? 6-step protocol: (1) Day 1-3 diagnostic - LLPIN scan, backlog calculation. (2) Day 4-12 backlog cleanup - Form 8 + Form 11 file karna full late fee ke saath. (3) Day 13-18 documentation - STK-3 indemnity bond, STK-4 affidavits, partner consent. (4) Day 19-22 CA NIL statement - 30 din ke andar dated. (5) Day 23-25 bank closure aur final ITR-5. (6) Day 26-30 Form 24 filing on MCA21 V3 - C-PACE pe automatically route hota hai. 1 mahine ka public objection notice, phir Gazette publication.
Every Month of Delay Costs Rs 6,000 in Late Fees
Every month an inactive LLP stays on the ROC register, Form 8 and Form 11 late fees accumulate at Rs 200 per day combined (Rs 100 per form). Over 12 months that is approximately Rs 73,000 - on a defunct entity earning nothing.
Unlike Pvt Ltds, LLPs cannot use CCFS-2026 (the 90% additional-fee waiver valid 15 April to 15 July 2026) to wipe accumulated late fees. The Companies Act 2013 amnesty is for companies only. LLPs governed by the separate LLP Act 2008 have no equivalent scheme currently in force.
The cheapest exit is to formally strike off through Form 24:
- Rs 12,000 fixed Patron fee for clean LLPs (no backlog) plus minimal statutory fees - typical out-of-pocket Rs 13,000-15,000 all-in
- Rs 16,000 fixed Patron fee for 1-2 year Form 8 / Form 11 backlog plus accumulated statutory late fees
- Rs 20,000 fixed Patron fee for multi-year (3+ year) backlog cleanup plus strike-off
Paid once. Permanent exit. No more annual compliance burden, no more Section 76A adjudication risk, no more designated partner KYC, no more potential strike-off by Registrar on suo-moto Rule 37(1)(a) notice.
Get a Free Form 24 Readiness Check in 24 Hours - Call +91 945 945 6700 or WhatsApp us. We will check your LLPIN status on MCA portal, calculate pending late fees, and quote a fixed fee within 24 hours.
Conclusion: Form 24 Is the Cleanest LLP Exit Route
Form 24 strike-off is the cleanest, cheapest, and most predictable way to end an inactive LLP. The LLP (Amendment) Rules 2024 (G.S.R. 475(E) dated 5 August 2024, effective 27 August 2024) routing all applications to C-PACE has standardised processing timelines to 70-90 days on average, and Patron's fixed-fee structure removes price uncertainty across the engagement.
The catch most founders miss - LLPs are NOT covered by CCFS-2026 (General Circular 01/2026 dated 24 February 2026 - the Companies Act amnesty). All backlog Form 8 and Form 11 must be cleared at the full Rs 100 per day per form late fee before Form 24 can be filed. Once that is paid and Form 24 is filed (with STK-4 affidavits, STK-3 indemnity bond, CA-certified NIL statement dated within 30 days, bank closure certificate, and LLP Agreement attached), the LLP exits the ROC register through Official Gazette publication in 60 to 120 days.
Patron Accounting brings 15+ years of LLP wind-down experience and a partner-reviewed fixed-fee engagement model - Rs 12,000 for clean LLPs through Rs 20,000 for multi-year backlog cleanup plus strike-off. 200+ Form 24 LLP strike-offs delivered with zero C-PACE rejection rate on first filing FY 2025-26. Designated partner liability under Section 75(3) is preserved post-strike-off for pre-existing claims - Patron's STK-3 / STK-4 drafting is precise to protect against false-declaration exposure.
Book a Free Consultation - No Obligation.
LLP Strike-Off Services Across India
Patron Accounting offices in Pune, Mumbai, Delhi, and Gurugram. LLP Form 24 strike-off delivered pan-India for family LLPs, dormant entities, post-conversion windups, professional services LLP closures, and ROC suo-moto notice responses. C-PACE processing applies uniformly across India since 27 August 2024.
Content Created: 12 May 2026 | Last Updated: | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP
Content reviewed semi-annually. Next scheduled review: 12 November 2026 (post first full LLP strike-off cycle under updated CCFS-2026 framework). Review triggers include MCA amendment to Section 75 / Rule 37 of LLP Rules 2009 beyond LLP (Amendment) Rules 2024 (G.S.R. 475(E) dated 5 August 2024), introduction of LLP-specific amnesty scheme parallel to CCFS-2026 (currently none), changes to C-PACE processing protocols and timelines, LLP government filing fee revisions, and any amendment to Section 75(3) designated partner liability framework or Section 76A adjudication penalty structure under LLP (Amendment) Act 2021.
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