Form 24 – Application for Striking Off Name of LLP under Rule 37 of the LLP Rules 2009 – Affidavit, Indemnity Bond, Statement of Accounts & ROC Strike-Off Process

Form 24 is the prescribed e-form for an LLP to voluntarily apply to the ROC for striking off its name from the register, under Rule 37 of the LLP Rules 2009. It is the simplest, fastest, and most cost-efficient exit route for a defunct, dormant, or never-commenced LLP — substantially shorter than a formal voluntary winding up under the LLP (Winding Up and Dissolution) Rules 2012, and cheaper than continuing annual ROC, GST, and IT compliance year after year.

Form 24 must be filed with a statement of accounts not older than 30 days, an affidavit from each designated partner declaring no active business and no pending dues, an indemnity bond for any future liabilities, consent of all partners, and proofs of bank account closure. Pending Form 8 and Form 11 filings must be cleared first (or NIL declarations made for never-commenced LLPs). Our Form 24 services cover end-to-end eligibility check, pending-compliance cleanup, statement-of-accounts drafting, affidavit / indemnity preparation, ROC filing, public-notice tracking, and final strike-off order.

Rule 37
LLP Rules 2009
Form 24
Strike-Off Application
30-Day SOA
Statement of Accounts Window
All Partners
Consent Mandatory
Laws & Forms We Work With
LLP Act 2008
Sec 75 – Defunct LLPs
LLP Rules 2009
Rule 37 – Strike-Off
Form 24
Form 8 / Form 11
Indian Stamp Act
Notaries Act 1952
Income Tax Act
GST REG-16
IBC 2016 (Insolvency)
MCA V3 Portal

Form 24 Filing Routes We Handle

Defunct LLP

Defunct / Dormant LLP Strike-Off

Standard Form 24 route — LLP has stopped operations, has no assets / liabilities, and has cleared pending Form 8 / Form 11 — quick exit through ROC strike-off.

  • Rule 37 route
  • Pending Form 8 / 11 cleanup
  • Statement of accounts (30 days)
  • Affidavit + indemnity bond
  • Bank account closure proof
  • ROC strike-off order
Never Started

Never-Commenced LLP Closure

For LLPs that never commenced business since incorporation — simplified Form 24 with declaration of non-commencement, no-bank-account confirmation, and NIL filings.

  • Non-commencement declaration
  • No active bank account
  • NIL Form 8 / 11 (catch-up)
  • Form 24 + indemnity
  • Quick ROC processing
  • Designated-partner sign-off
Backlog Cleanup

Backlog Followed by Strike-Off

Where multi-year Form 8 / Form 11 backlog exists — full pending-filing catch-up with additional fees, then Form 24 strike-off as the closure step.

  • Multi-year reconstruction
  • Additional-fee payment
  • Sequential Form 8 / 11
  • DPIN reactivation
  • Form 24 thereafter
  • Full closure trail
Group Cleanup

Closure of Redundant Group LLP

Strike-off of a redundant LLP within a group — post-merger / demerger, business-transfer, or conversion to a private company — with asset / liability transfer pre-closed.

  • Group-restructuring linked
  • Asset / liability transfer
  • Partner-capital settlement
  • Tax-event tracking
  • Form 24 strike-off
  • Group MIS update
Strike-Off Defence

Voluntary Form 24 vs ROC Suo Motu

Where ROC has issued a strike-off notice for non-filing — filing voluntary Form 24 in parallel can structure the closure on partner-friendly terms with a clean affidavit pack.

  • ROC notice handling
  • Suo motu vs voluntary
  • Affidavit defence
  • Form 24 structuring
  • DPIN protection
  • Clean closure record
Foreign LLP

FFLLP Cessation

Cessation of place of business for a Foreign LLP (FFLLP) operating in India — separate intimation route under LLP Rules with apostilled board resolution.

  • FFLLP framework
  • Apostilled cessation board resolution
  • Indian operations closure
  • Authorised representative
  • FEMA alignment
  • Master-data closure

Key Concepts in Form 24 Strike-Off

Rule 37

Strike-Off Mechanism

Empowers the ROC to strike off the name of a defunct LLP either suo motu or on application by the LLP through Form 24 — a faster, cheaper alternative to formal winding up.

Voluntary Suo Motu
Form 24

Strike-Off E-Form

The core ROC e-form for striking off — captures LLP details, reasons for strike-off, designated-partner declarations, and all annexures (affidavit, indemnity, accounts).

MCA V3 DSC Filing
SOA

Statement of Accounts

A NIL Statement of Accounts showing no assets and no liabilities, drawn up not earlier than 30 days before the date of Form 24 filing, is mandatory.

≤ 30 Days NIL Position
Affidavit

Designated Partner Affidavit

Each designated partner files a notarised affidavit on stamp paper declaring no active business, no pending dues, and no litigation against the LLP — under personal liability.

Per DP Notarised
Indemnity

Indemnity Bond

An indemnity bond, typically jointly executed by all designated partners on stamp paper, undertakes to pay any future liabilities that may arise after strike-off.

Joint Stamp Paper
Pre-Conditions

Form 8 / 11 Cleanup

All overdue Form 8 (Statement of Accounts) and Form 11 (Annual Return) must be filed and additional fees paid before Form 24 can be admitted by the ROC.

Catch-Up Additional Fees
Bank Closure

No Active Bank Account

The LLP must have no operative bank account at the time of Form 24 filing — bank closure letter or non-opening confirmation forms a key annexure.

Closure Letter Mandatory
Public Notice

30-Day Window

Once Form 24 is admitted, the ROC issues a public notice on the MCA portal inviting objections within a 30-day window; absence of objections leads to strike-off.

30 Days Objection Window

Our Form 24 Strike-Off Services

01

Eligibility Diagnostic

Bank-account status, GST / IT pendency, pending litigations, ROC defaults, and partner consent — a full diagnostic to confirm Form 24 eligibility upfront.

02

Pending Compliance Cleanup

Filing of all pending Form 8 and Form 11, payment of additional fees, GST / IT return catch-up, and resolution of ROC defaults to make the LLP strike-off ready.

03

Bank Account Closure

Coordinating closure of LLP bank accounts with branch correspondence, NOC collection, final-balance settlement, and bank-letter annexure for Form 24.

04

Statement of Accounts Drafting

Drafting NIL Statement of Accounts within the 30-day window, certified by a Chartered Accountant where required, with clean asset / liability presentation.

05

Affidavit & Indemnity Bond

Drafting designated-partner affidavits and joint indemnity bond on appropriate stamp paper, coordinating notarisation, and finalising the Form 24 annexure pack.

06

Partners' Resolution & Consent

Drafting partners' resolution authorising Form 24 filing, individual partner consents, and authorisation for one designated partner to sign and file the form.

07

Form 24 Filing on MCA V3

End-to-end Form 24 preparation on MCA V3 portal — annexure-pack upload, DSC affixation, fee payment, SRN tracking, and ROC resubmission handling.

08

GST / Tax Closure

Surrender of GST registration via Form REG-16, final IT return, PAN / TAN closure planning, and clearance certificates supporting Form 24.

09

Creditor & Lender NOCs

Coordination with creditors, lenders, and statutory authorities for NOCs and confirmation of nil-dues — a critical input to the affidavit and indemnity bond.

10

Public Notice Tracking

Tracking of ROC public notice on the MCA portal, handling any objections received during the 30-day window, and reply-drafting to avoid rejection.

11

ROC Resubmission Handling

Where ROC raises queries / resubmissions on Form 24 — clarification drafting, additional documentary support, and follow-up till strike-off order.

12

Post-Strike-Off Records

Archiving final ROC strike-off order, partner-distribution records, IT / GST closure proofs, and a complete compliance file for future reference.

When You Need Form 24 Filing Support

Operations Stopped

LLP has ceased operations and partners want a clean exit without continuing year-on-year ROC, GST, and IT compliance costs.

Never Commenced

LLP was incorporated but never started business — Form 24 is the fastest and cheapest closure path with simplified documentation.

ROC Backlog

Several years of pending Form 8 / Form 11 with mounting late fees — clean catch-up followed by Form 24 stops the bleeding for good.

DPIN Deactivation Risk

Designated-partner DPINs at risk of deactivation due to LLP non-compliance — Form 24 closure preserves partners' future MCA standing.

Group Restructuring

Redundant group LLP being closed post merger / demerger / conversion of business into a private limited company structure.

Partner Disputes

Mutually agreed exit from a non-operational LLP between disputing partners — Form 24 with full consent provides a clean closure.

ROC Strike-Off Notice

ROC has issued a suo motu strike-off notice — voluntary Form 24 in parallel can structure the closure on partner-friendly terms.

Compliance-Cost Burden

Annual compliance cost and time disproportionate to LLP's residual activity — closure via Form 24 is more efficient than maintenance.

Documents Needed for Form 24

LLP Records

  • LLP Agreement (latest)
  • Certificate of Incorporation
  • LLPIN & PAN of LLP
  • GST registration (if any)
  • Latest Form 8 / Form 11
  • Bank account statements
  • DSC of designated partners

Closure Annexures

  • Partners' resolution / consent
  • Statement of accounts (30 days)
  • Designated-partner affidavits
  • Joint indemnity bond
  • Bank account closure letter
  • Pending Form 8 / 11 SRNs
  • GST surrender (REG-16) ack

Approval / Evidence

  • Form 24 application
  • Stamp duty / notarisation proof
  • Creditor / lender NOCs
  • IT clearance / final ITR
  • Public-notice reference
  • ROC resubmission replies
  • ROC strike-off order

Our Engagement Process

1

Eligibility Check

LLP health-check across ROC, GST, IT, and bank fronts; pending-filing audit; partner-consent confirmation; and Form 24 eligibility report.

2

Compliance Cleanup

Filing of pending Form 8 / Form 11, GST and IT catch-up, bank account closure, and creditor / lender NOC collection.

3

Annexure Drafting

Drafting NIL statement of accounts, designated-partner affidavits, joint indemnity bond, partners' resolution, and notarisation on stamp paper.

4

Form 24 Filing

Filing Form 24 on MCA V3, DSC affixation, fee payment, SRN tracking, public-notice monitoring, and ROC resubmission handling.

5

Strike-Off & Closure

ROC strike-off order, GST / PAN closure, partner-distribution records (where applicable), and final compliance file with a full audit trail.

Why Choose Us for Form 24 Filing

End-to-end Form 24 specialists
Pending compliance cleanup
Affidavit & indemnity drafting
Bank closure coordination
GST / IT closure bundled
DPIN protection focus
ROC resubmission experience
Audit-ready closure file

FAQs on Form 24 – Striking Off Name of LLP

What is Form 24?
The prescribed e-form for an LLP to apply to the ROC for striking off its name under Rule 37 of the LLP Rules 2009.
Which rule governs Form 24 filing?
Rule 37 of the LLP Rules 2009, read with relevant provisions of the LLP Act 2008.
Which LLPs are eligible for Form 24?
Defunct, dormant, or never-commenced LLPs with no assets, liabilities, or active operations.
Are pending Form 8 and Form 11 to be filed first?
Yes — all pending annual filings must be cleared before the ROC accepts Form 24.
Is bank account closure mandatory?
Yes — the LLP must have no active bank account and a closure letter is annexed to Form 24.
How recent must the Statement of Accounts be?
It must be drawn up not earlier than 30 days before the date of Form 24 filing.
Is consent of all partners required?
Yes — consent of all designated partners is mandatory along with their notarised affidavits.
Does GST need to be surrendered separately?
Yes — GST registration is surrendered via REG-16 and the acknowledgement is annexed to Form 24.
How long does Form 24 strike-off take?
Typically 3–6 months from filing, including the 30-day public-notice window.
When does the LLP cease to exist?
On issuance of the ROC strike-off order and removal of the LLP's name from the register.

Compliance Cleared. Form 24 Filed. LLP Struck Off.

Partner with our secretarial-practice specialists for end-to-end Form 24 strike-off — eligibility check, pending-filing cleanup, affidavit / indemnity drafting, ROC filing, and a clean closure file for FY 2026–27.

Talk to a Form 24 Closure Expert