Article · ~12 min read
How to Close a Company in India in 2026 (Complete Process Explained)
Dhanush Prabha · IncorpX Free Beginner India
Where the first guide walks the STK-2 steps, this one is the pre-closure checklist that keeps the strike-off from bouncing: cancel GST on the portal and file GSTR-10 within three months of cancellation, clear every pending AOC-4 and MGT-7A, and understand that non-filing for three consecutive years triggers Section 164(2)(a) disqualification for five years. Its comparison table draws the exact line between a clean voluntary exit and an ROC-initiated compulsory strike-off that torches your directorships.
- GST is not just cancelled, GSTR-10 (the final return) must be filed within three months of the cancellation order or dues keep accruing
- Three consecutive years of non-filing disqualifies every director under Section 164(2)(a) for five years, barring them from any other company board
- Voluntary strike-off and ROC-initiated compulsory strike-off end the same on paper but only one destroys your ability to be a director again
