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STK 2

ROC STK 2

What is STK2?

The Ministry of Corporate Affairs (MCA) has recently announced Form STK-2 for removing name from register of companies, i.e., winding up of a company. Form STK-2 will be made available by the MCA from the 5th of April, 2017 for filing on the MCA platform. In this article, we look at Form STK-2 in detail.

Who has to Strike off?

The MCA is December, 2016 brought to force Section 248 to 252 of the Companies Act, 2013 to lay the foundation for removal of company name from Register of Companies. As per Section 248 to 252, the Registrar of Companies has the following powers to remove name of company from the register of companies, if the Registrar has reasonable cause to believe that:

  • The company has failed to commence its business within one year of its incorporation;
  • The company is not carrying on any business or operation for a period of two immediately preceding financial years and has not made any application for obtaining the status of a dormant company.

If such is the case, the Registrar can remove the name of the company from the register of companies by sending a notice to the company and all the directors of the company. The notice from ROC would present the ROC’s intention to remove the name of the company from the register of companies and request the company to send representations along with copies of the relevant documents, if any, within a period of thirty days from the date of the notice.

When has to Strike off?

  • According to Section 248, if a company has failed to commence its business within one year of its incorporation or
  • A company is not carrying on any business or operation for a period of two immediately preceding financial years and has not made any application within such period for obtaining the status of a dormant company under section 455.
  • Form STK-2:- An Application by Company on suo-motto to Registrar of Companies for removing the name of the company from register of companies.

Requirements to file SKT2

All types of companies like private limited companyone person companylimited company can apply for closure using Form STK-2. The following are the enclosures that must be attached with Form STK-2:

  • Indemnity bond duly notarized by every director in Form STK 3;
  • A statement of accounts comprising assets and liabilities of the company made up to a day, not exceeding thirty days before the date of application and certified by a Chartered Accountant;
  • An affidavit in Form STK 4 by every director of the company;
  • A copy of the special resolution accordingly certified by each of the directors of the company or approval of 75 % of the members of the company in terms of paid up share capital as on the date of application
  • A statement with reference to pending litigations, if any, involving the company.

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