Form STK-2 is the application a company files under section 248(2) to close down voluntarily — open only to a company that has never commenced business within a year of incorporation, or has done no business for the two immediately preceding financial years and has not applied for dormant status. The normal government fee is a flat ₹10,000, and it is filed only after every liability is cleared and every bank account is closed.
The route most owners actually want right now is the CCFS-2026 discount: strike-off applications filed as STK-2 during the scheme window pay only 25% of the normal fee — ₹2,500 instead of ₹10,000 — and that window closes 31 August 2026. Closing down does not end director liability, and reviving a struck-off company later runs on two different clocks depending on who applies. CapEasy handles company strike-off end to end, including clearing the overdue filings MCA checks before it will accept STK-2.
Who can file STK-2 — and who cannot
- Eligible: a company that has not commenced business within one year of incorporation, or has done no business or operation for the two immediately preceding financial years and has not applied for dormant status under section 455.
- Before filing, directors need a board resolution, then shareholder approval by special resolution (75% majority) or the written consent of members holding 75% of paid-up share capital.
- Barred outright: listed companies and section 8 (non-profit) companies — neither can use voluntary strike-off.
- Also barred: companies with pending prosecutions, inspections or investigations; companies with outstanding public deposits, loans or unsatisfied charges; and companies that in the preceding three months changed their name, shifted their registered office across states, sold assets outside the ordinary course, or applied to NCLT for a compromise or arrangement.
- Section 8, listed and regulated companies (banking, NBFC, insurance) need sector-regulator NOC or are excluded depending on category.
Documents required for STK-2
- Form STK-3 — a notarised indemnity bond from every director, individually or collectively.
- Form STK-4 — an affidavit sworn by every director.
- A statement of accounts not older than 30 days from the date of filing, certified by a practising Chartered Accountant.
- Certified copy of the special resolution, or the 75%-by-value member consent letters.
- Bank account closure certificates for every account the company held.
- A statement on pending litigation, if any, and an NOC from the sector regulator where one applies.
- Proof that overdue AOC-4 and MGT-7 filings are current — MCA’s system checks compliance status and holds up STK-2 if annual filings are pending, so clearing the backlog first is a practical precondition even where it is not spelt out as a single line in section 248(2) itself.
What it costs
STK-2 carries a flat fee, not a capital-slab fee — and it drops sharply inside the current amnesty window:
| Situation | Fee |
|---|---|
| STK-2 — normal fee | ₹10,000 |
| STK-2 — under CCFS-2026 (till 31 August 2026) | ₹2,500 (25% of normal) |
| MSC-1 — dormant status, under CCFS-2026 | roughly half the normal fee — confirm the exact figure on the MCA portal before filing |
| Overdue AOC-4/MGT-7 cleared under CCFS-2026 | normal fee plus 10% of the additional fees otherwise owed |
STK-2’s normal fee moved from ₹5,000 to ₹10,000 in 2019; some older articles still quote the pre-2019 figure — the portal always shows the current fee at filing.
How to file STK-2 on MCA V3
- Pass a board resolution authorising a director to apply for strike-off, then discharge every liability and close all company bank accounts.
- Obtain shareholder approval — a special resolution or 75%-by-value member consent.
- File any overdue AOC-4/MGT-7 first; the CCFS-2026 concessional rate applies to that backlog until 31 August 2026.
- Prepare the attachments: STK-3, STK-4, the CA-certified statement of accounts, the resolution/consent copy, bank closure proof, and a litigation statement.
- File Form STK-2 on MCA V3 — generate the SRN, affix the director’s DSC, get CS/CA/CMA certification, upload the signed PDF within 15 days, and pay the fee.
- The application routes to C-PACE (Centre for Processing Accelerated Corporate Exit) at IICA, Manesar — the sole authority that processes strike-offs since March 2023, with average processing now roughly 70–90 days.
- If C-PACE is satisfied, the ROC issues public notice in Form STK-6 (a 30-day objection window), then publishes the STK-7 dissolution notice in the Official Gazette — the company stands dissolved from that date.
Liability after strike-off, and how a struck-off company revives
Dissolution under STK-7 does not wipe the slate clean: section 250 keeps the liability of every director, officer and member enforceable as if the company had never been dissolved, and a struck-off company remains liable to be pursued for its dues.
Revival under section 252 runs on two different clocks that are easy to blur: the company itself, a member, a creditor or a workman can apply to NCLT within 20 years of the gazette notice, while a person aggrieved by the specific manner of the ROC’s strike-off order gets a separate, shorter 3-year window to appeal that order.
Filing STK-2 with false or misleading information, or to dodge liabilities, is not covered by the usual decriminalised procedural defaults — section 251 exposes directors to prosecution under section 447’s fraud provisions.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.