LLP Form 24 — closing an LLP by strike-off, step by step
Due: No deadline — filed when closing
LLP Form 24 is the application asking the Registrar to strike an LLP's name off the register — the ordinary way a dormant LLP is closed. It is available where the LLP has not carried on any business or operation for one year or more, and all partners consent. It is not a shortcut around unfiled returns: the Registrar requires the LLP's Form 8 and Form 11 to be up to date, all charges satisfied, and no other form pending, before Form 24 can even be submitted. The fee is ₹500 for a small LLP and ₹1,000 for any other, and there is no late fee because there is no deadline.
LLP Form 24 at a glance
| What it is | Application to Strike Off (Close) an LLP |
|---|---|
| Governing law | Section 75 of the Limited Liability Partnership Act, 2008, read with Rule 37 of the Limited Liability Partnership Rules, 2009 |
| Deadline | Available once the LLP has not carried on business or operations for one year or more |
| Processing mode | Non-STP |
| Who signs | Digitally signed by a designated partner of the LLP, using a valid DIN or DPIN. |
| Who certifies | No mandatory certification by a practising professional on the form itself, though the statement of account is certified and the affidavit is sworn by the designated partners. |
| Late fee | No — no additional fee applies |
Who has to file LLP Form 24
- An LLP that has not carried on any business or operation for one year or more and wants to be closed.
- An LLP that was incorporated but never commenced business at all.
- All partners must consent — the application is made on the authority of every one of them.
- Not available to an LLP with unsatisfied charges, pending forms, or an outstanding master-data correction request.
When it is due
| Dormancy required | No business or operation for one year or more |
|---|---|
| Statement of Account | Must be dated within 30 days of the date of filing |
| Deadline to file | None — this is a voluntary application |
| Annual filings | Form 8 and Form 11 must be up to date before filing |
Where to find it on the MCA portal
The exact path on MCA V3, in order:
MCA Services → E-Filing → LLP Forms Download → Application for strike-off
Before you start
Every one of these has to be true before the form will go through. Checking them first is what saves a cancelled SRN.
- No open or unsatisfied charges against the LLP. If a charge is still on record, Form 24 cannot be filed until it is satisfied.
- No other form pending for approval or for payment of fee against the LLP — anything other than a complaint eForm blocks the filing.
- No pending master-data correction request with MCA for this LLP.
- The LLP's Form 8 and Form 11 filings must be up to date, because copies are mandatory attachments.
- All bank accounts in the LLP's name must be closed, and a statement to that effect included in the affidavit.
- The filer must be a registered Business User with a DSC associated against their DPIN.
How to file LLP Form 24, step by step
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Bring the annual filings up to date first
Copies of Form 8 and Form 11 are mandatory attachments. An LLP that stopped filing years ago must clear those filings — with their accumulated late fees — before it can apply to be struck off. This is the single biggest cost in closing a long-dormant LLP, and it surprises people who assume closure wipes the slate.
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Satisfy any charges and clear pending forms
Check the LLP's master data for open charges and for any form sitting in pending-payment or under-processing status. Either one blocks Form 24 outright, and the portal will simply refuse the filing rather than explain why.
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Close the bank accounts
All bank accounts in the LLP's name must be closed before the application, and the closure is declared in the affidavit.
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Prepare the Statement of Account — and watch the date
A statement of account showing nil assets and nil liabilities must be prepared and certified. The difference between the date of that statement and the date you file Form 24 must not exceed 30 days. Prepare it too early and it goes stale before you file, which is one of the most common reasons a Form 24 is sent back.
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Get the partners' authority and affidavits
Two separate documents. First, a copy of the authority to make the application, signed by all partners. Second, an affidavit signed by the designated partners under sub-clause (b) of (ii) of sub-rule (1A) to Rule 37(1), declaring that the LLP has ceased operations, has no liabilities, and indemnifying against any that emerge.
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Log in and navigate to the form
Sign in, then MCA Services → E-Filing → LLP Forms Download, and open Application for strike-off.
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Enter the LLPIN and the reason for closure
The LLP details pre-fill from the LLPIN. State the reason for striking off and the date from which the LLP ceased to carry on business.
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Answer the regulated-activity question
Field 7(a) asks whether the LLP's activities are regulated. If you answer Yes, a copy of the order or no-objection certificate from the concerned regulatory authority becomes a mandatory attachment — for example from the RBI, SEBI or IRDAI.
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Attach every mandatory document
Authority signed by all partners, acknowledgment of the latest income-tax return, Form 8, Form 11, the designated partners' affidavit, and the regulator's NOC where applicable. Each file is PDF or JPG up to 2 MB, and the total submission can be up to 10 MB.
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Submit and sign
The form is digitally signed by a designated partner using their DIN or DPIN. Submit generates the SRN; upload the signed PDF within 15 days and pay within 7 days of that upload.
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Wait for the public notice and the strike-off
Form 24 is processed in Non-STP mode, meaning a Registrar actually examines it rather than it being approved automatically. If accepted, the Registrar publishes a notice inviting objections before the name is finally struck off. Expect months, not days.
Documents to attach
Mandatory
- Copy of the authority to make the application, duly signed by all partners.
- Copy of the acknowledgment of the latest income-tax return.
- Copy of Form 8 — Statement of Account and Solvency.
- Copy of Form 11 — Annual Return of LLP.
- Affidavit signed by the designated partners, under sub-clause (b) of (ii) of sub-rule (1A) to Rule 37(1).
- Copy of the order or no-objection certificate of the concerned regulatory authority — mandatory only where the LLP's activities are regulated.
Optional
- Statement of account showing nil assets and liabilities, certified as at a date within 30 days of filing.
- Indemnity bond from the partners, where the Registrar asks for one.
File limits: PDF or JPG only, 2 MB per file, total submission up to 10 MB, plus up to five optional attachments.
Government fee for LLP Form 24
Form 24 carries a flat fee that does not depend on contribution. A Small LLP under section 2(1)(ta) of the LLP Act is one whose contribution is up to ₹25 lakh and whose turnover is up to ₹40 lakh.
| Category | Normal fee |
|---|---|
| Small LLP | ₹500 |
| Other than Small LLP | ₹1,000 |
Is there a late fee?
No additional or delay fee applies to Form 24 — there is no statutory deadline to miss. The real cost of a late closure is the accumulated late fee on the unfiled Form 8 and Form 11 returns that have to be cleared first.
Why LLP Form 24 gets rejected
These are the failures that actually stop filings, in rough order of how often they come up.
Statement of Account older than 30 days
The gap between the statement date and the filing date cannot exceed 30 days. Prepare it immediately before filing, not months ahead.
Form 8 or Form 11 not filed
Both are mandatory attachments. Outstanding annual filings must be completed, late fees and all, before Form 24 is possible.
An unsatisfied charge on record
Any open charge blocks the filing entirely.
Another form pending
If any form other than a complaint eForm is awaiting approval or payment, Form 24 cannot be filed.
Pending master-data correction
A correction request sitting with MCA blocks the application.
Bank accounts still open
All accounts in the LLP's name must be closed first, and the affidavit says so.
LLP not dormant for a full year
The LLP must have carried on no business or operation for one year or more.
Regulator NOC missing for a regulated activity
Answering Yes at field 7(a) makes the regulator's order or NOC mandatory.
LLP Form 24 — frequently asked questions
What are the conditions for striking off an LLP?
The LLP must have carried on no business or operation for one year or more, all partners must consent, all charges must be satisfied, no other form may be pending, all bank accounts must be closed, and the Form 8 and Form 11 filings must be up to date.
Do I have to file pending annual returns before closing the LLP?
Yes. Copies of Form 8 and Form 11 are mandatory attachments to Form 24, so the annual filings have to be completed — including their late fees — before the LLP can be struck off. Closure does not cancel those obligations.
How much does it cost to close an LLP?
The Form 24 government fee is ₹500 for a small LLP and ₹1,000 for any other LLP. For a long-dormant LLP the far larger cost is usually the accumulated late fee on unfiled Form 8 and Form 11 returns, which has no upper cap.
How long does LLP strike-off take?
Form 24 is processed in Non-STP mode, so a Registrar reviews it rather than it being auto-approved, and a public notice inviting objections follows acceptance. It is measured in months rather than weeks.
Why is my Form 24 not letting me submit?
The usual causes are an unsatisfied charge on the LLP's record, another form pending approval or payment, or a pending master-data correction request. Each of these blocks the filing, and the portal does not always explain which one applies.
How recent does the Statement of Account have to be?
The difference between the date of the statement of account and the date of filing must not be more than 30 days.
Can an LLP with assets or liabilities be struck off?
No. The statement of account has to show nil assets and nil liabilities, and the designated partners' affidavit declares that the LLP has no liabilities and indemnifies against any that later emerge.
Checked against the Ministry of Corporate Affairs instruction kit for this web form and the Limited Liability Partnership Rules, 2009. MCA changes its forms and fees from time to time — confirm the current position on mca.gov.in before you file.