Ministry of Corporate Affairs (MCA) vide its notification dated 8th May,2019 amend the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 by introducing new Rules (copy of notification can be downloaded from www.mca.gov.in):
The new rules may be called the Companies (Removal of Names of Companies from the Register of Companies)Amendment Rules, 2019.
- Date of Enforcement of Rules: The Rules shall come into force with effect from 10th May, 2019.
The New Rules brings following major amendments in the process of making application to Registrar of Companies for striking off the name of the Company from the Register of Companies:
- The filing fees for filing Form STK-2 for the purpose of striking off the name of the Company has been increased from Rs. 5000/- to Rs. 10,000/-.
- No application in Form No. STK-2 shall be filed by a company unless it has filed overdue returns in Form No. AOC-4 (Financial Statement) or AOC-4 XBRL, as the case may be, and Form No. MGT-7 (Annual Return), up to the end of the financial year in which the company ceased to carry its business operations.
- The affidavit attached to the Form STK-2 shall contain the following clause:
- “(viii) The company has fulfilled all pending compliances, if any (Applicable in case an application under sub-section (2) of section 248 has been filed after the initiation of action under sub-section (1) of section 248.)”
- Further, format of Statement of Accounts in form STK-8 is also issued by the MCA in this Rules which is required to be attached to form STK-2.
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