Companies Compliance Facilitation Scheme,2026

[Raman Nayak]

Greetings 

Dear Professionals, 

Just one query when I went through the Circular of CCFS 2026. In case if the company has not filed its annual returns for years , whether the company can file for closure ? 

Please advise me on this matter. 

P Please consider the environment before printing this mail.

Best regards

Raman Nayak K

Mob: 8050495140

[Rajnikant Shah]

First you have to check from which financial year Company stopped business activities. 

Prior to that Audited Financial Results and Annual Return are required to be filed. 

Then only you can file Form STK 2 

With regards

CS Rajnikant N. Shah
R. N. Shah & Associates
Company Secretaries
306, Apollo Complex,
R. K. Singh Marg,
Off. Parsi Panchayat Road,
Andheri (East),
Mumbai – 400 069.
Telephone (O): 02241005444/ 9653258562
Mobile: 93247 60604/8850091172 
email : rnsha...@yahoo.com

Website : rnshahassociates.com

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[Yaqoob Shaikh]

Dear Rajnikanth Sir,

If a company has not commenced its business activities since inception (let's say since last 3 or 4 years) and even not filed it's Audited financials and Annual return, so can this company go for Strike off and file STK 2 without filing belated ROC annual filing returns?

Please advise.

Thanks and Best Regards

YAQOOB SHAIKH
NY & ASSOCIATES
(Corporate Secretarial & LLP Consultant)
Contact: 9167465786
Email: nynass...@gmail.com
Registered Office; Address:201,Kundlini Building,Opp. Raylon Arcade,Kontivita Road,Near J B Nagar Metro, Andheri East ,Mumbai-400059.

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[Arun Kumar Maitra]

No atfirst it has to file all arrear AOC-4 , MGT -7 and GST and ITR.

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