Form 24 is open to two kinds of LLP and no others: one that has had no business for a year or more, and one that never started trading at all. If your Pune LLP still raises an invoice, this route is shut and the answer is winding up instead. Most files we take here sit in the first group. The partners moved on, the current account went quiet, and the annual forms stopped being filed somewhere around the second year.
Can your LLP use Form 24, and from which year?
Everything turns on the date the business actually stopped. Annual filings have to be complete up to the financial year in which trading ceased, so that one date fixes how much catching up sits in front of you. An LLP registered at Hinjawadi three years ago that never raised a single invoice is the clean case. There is nothing to reconcile and nothing to explain.
The harder case is the LLP that traded and then drifted. It has to bring Form 11 and Form 8 up to the year it stopped, carry the additional fee on each, and only then apply. Two situations rule the route out completely. If a creditor is still owed money, or if the partners have not settled what happens to what is left, the file belongs in winding up rather than in a strike off application.
What do we need from you before anything is filed?
- The date the LLP last carried on business, with a bank letter confirming the current account is shut.
- Consent from every partner, plus an affidavit and an indemnity bond from each designated partner.
- A statement of account showing nothing on either side, certified by a practising chartered accountant within thirty days of filing.
- The LLP agreement and any supplementary deed, if either was never filed with the registrar.
- Income tax acknowledgements for the years returns went in, and the GST login where the 27 registration is still live.
- Working DSCs, and DIN KYC current for both designated partners, because a deactivated DIN cannot sign the form.
Address is the item partners underestimate. A corporate services office that gave up its leased floor in Kharadi usually leaves the old registered office sitting on the master data, so the registrar's letters and the strike off notice travel to a room nobody occupies. Correct the registered office record first, or plan on chasing paper you never see.
What has to be cleared before the application goes in?
Four things, in this order, and none of them is optional.
- Form 11 and Form 8 for every year up to cessation, with the additional fee computed before you pay it.
- The bank account closed, because the statement of account cannot show a balance sitting anywhere.
- The GST registration cancelled, where the LLP holds one, with pending returns filed first.
- The Maharashtra profession tax enrolment cancelled, and each partner's own enrolment with it.
The tax side is where Pune geography shows itself. A Maharashtra GSTIN opens with 27. The cancellation is worked either by a state officer under the Maharashtra Goods and Services Tax Department or by a central officer in the Pune zone, with the allotment made by pincode. Two LLPs on the same road can answer to different officers.
Profession tax catches almost everyone. Maharashtra levies it under its own Act of 1975, and an LLP carries PTEC at ₹2,500 a year under its own Schedule I entry, with each partner enrolled separately. The charge does not lapse because trading stopped. It falls due on 31 March each year until the enrolment is cancelled on mahagst.gov.in, and the Pune Profession Tax Office is where a notice or a hearing on it lands. Where the LLP ever ran payroll it will also hold a PTRC, and that certificate is surrendered on its own footing.
One more, easily missed. Where the LLP took a Shops and Establishments registration for its premises, closure is notified online within thirty days, and that filing goes to the state Labour Department's Facilitator rather than to a local office.
What does an unclosed Pune LLP cost each year?
An inactive LLP is not dormant in any protective sense. It stays on the register, the annual forms stay due, and several meters keep running at once.
| Left undone | What it costs | What it blocks |
|---|---|---|
| Form 11 for a year gone by | ₹100 a day for that form, from its due date | Form 24 is not accepted |
| Form 8 for the same year | ₹100 a day, running in parallel | Form 24 is not accepted |
| PTEC enrolment kept alive | ₹2,500 a year against the LLP, each partner separately | Nothing, the demand simply builds |
| GSTIN 27 still active | A late fee on every return that falls due | Cancellation while returns are pending |
| DIN KYC not filed | The DIN stays deactivated until the KYC goes in | The designated partner cannot sign |
The government fee on Form 24 itself is the small line in this bill. What decides the number is how many years of Form 8 and Form 11 sit behind you, because that additional fee accrues per form and per day until each one is actually filed. Partners who wait another year to decide usually pay for the delay twice, once at the registrar and once at profession tax.
How does the filing run from signature to SRN?
- We test the cessation date against the Form 24 conditions and list the pending forms in the way of the application.
- The overdue Form 11 and Form 8 go up first, and the bank closure letter is collected while they are processed.
- Consent, affidavit and indemnity bond are drafted for each designated partner, with duty computed and paid through GRAS before signature.
- Form 24 is filed on the MCA portal under the designated partners' DSCs, and the SRN it returns is your reference from then on.
- ROC Pune examines the file and publishes the strike off notice before the name leaves the register.
Which Pune LLPs are closing right now?
- A SaaS founder at Hinjawadi who used an LLP for a first product, moved the real business into a private limited company, and has paid PTEC on a shell ever since.
- That founder's second LLP, registered at a partner's home address in Baner and incorporated for a project that never left the deck.
- A corporate services firm that gave up its Kharadi floor when the team went remote, and now finds registrar correspondence going to a building it has left.
- Designated partners who have both taken salaried jobs and want their DINs clean before anyone signs a new incorporation.
Where does the application land, and who reads it afterwards?
A Form 24 filed from a Pune registered office goes to ROC Pune. MCA still lists Pune as a Maharashtra registrar in its own right, and the February 2026 registrar restructuring left it exactly where it stood, so the closure route for a Pune LLP is the one it always was. ROC Pune is the registrar for Pune and the districts around it, and because no notification publishes a district list for it, we confirm the registrar for your registered address before we file. The filing is online, and there is no counter in Pune to stand at.
Afterwards the file is not quite finished. A creditor who objects, an application to restore a name that has come off the register, or a matter that needed winding up all sit with the tribunal instead of the registrar. The NCLT Mumbai Bench publishes its jurisdiction as Maharashtra and Goa, and there is no bench at Pune, so plan on papers rather than a local hearing.
Why LegalX India in Pune
We close LLPs for founders across Pune and Pimpri Chinchwad, and the file is handled online end to end by CA and CS staff who deal with ROC Pune every week. ₹5,999 covers the eligibility review, the drafting, the Form 24 filing and the follow through to the notice. The additional fee on your overdue annual forms is a government charge and is billed at cost. If you would rather sit with someone, our office is at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006, and a callback within 30 minutes is usually faster. Your registrar follows your registered office address and never ours. For the position outside Maharashtra, read how LLP closure works across India.