# How to close a private limited company in India (2026)

> How to close a private limited company in India: strike off with Form STK-2, voluntary liquidation under IBC section 59, LLP Form 24, GST and records.

Canonical: https://origindatapartners.com/guides/close-a-private-limited-company-india
By: Origin Data Partners
Status: Published
Published: 2026-11-05
Updated: 2026-11-05
Sources checked: 2026-11-05

## Quick answer

A solvent private limited company in India has two main ways to close. If it has stopped business and can pay off every liability, it applies to have its name struck off the register under section 248 of the Companies Act 2013: pay all debts, file overdue financial statements and annual returns, cancel GST registration, close the bank account, pass a special resolution, then file Form STK-2 with the Registrar, Centre for Processing Accelerated Corporate Exit (C-PACE), with a ₹10,000 fee, an indemnity bond and affidavit from every director and a statement of accounts no more than 30 days old. If it still has assets to sell and can pay its debts in full, it uses voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code, run by an insolvency professional and ending with a Tribunal order dissolving it. A company that cannot pay its debts goes through the IBC insolvency process, and LLPs use Form 24. A strike off does not end directors' liability, and creditors can seek restoration for up to 20 years, so keep the books and check what the records are worth before deleting company systems.

## Key points

- Strike off with Form STK-2 suits a company that has stopped business and extinguished every liability; the fee is ₹10,000.
- A solvent company with assets still to sell uses voluntary liquidation under IBC section 59; an insolvent one goes through the IBC or the Tribunal.
- Liability outlives the company: it continues after a strike off, and creditors can apply for restoration for 20 years, so keep the records.

## Closure of a private limited company: checklist

Before you file Form STK-2 or start a voluntary liquidation, check what the company's records are worth. AI developers now pay for the operational records of closing and closed companies, such as tickets, work orders, email and chat archives and code ([public deals](https://origindatapartners.com/guides/ai-data-licensing-deals)). A [free valuation](https://origindatapartners.com/check-fit) takes six questions about the business and no files.

A solvent private limited company that has stopped business can close by strike off: it pays off every liability and applies to the Registrar in Form STK-2. A company with assets still to sell uses voluntary liquidation under the Insolvency and Bankruptcy Code instead. The steps below follow the [Ministry of Corporate Affairs](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/close-company.html) and [C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html) requirements; the sections that follow give the detail and the sources.

| Step | What to do | Rule or deadline to know |
| --- | --- | --- |
| 1. Choose the route | Strike off, voluntary liquidation, winding up by the Tribunal or the IBC insolvency process | Strike off needs all liabilities extinguished first (section 248(2)) |
| 2. Stop business | End trading and any activity not needed to close the company | No name change, asset disposal for gain or other activity in the 3 months before a strike-off application (section 249) |
| 3. Pay every liability | Repay loans, satisfy registered charges, pay suppliers, staff and taxes | Companies with charges pending satisfaction cannot be struck off |
| 4. Catch up on filings | File overdue financial statements (AOC-4) and annual returns (MGT-7) | Up to the end of the financial year in which business stopped |
| 5. Close GST | Apply to cancel GST registration, then file the final return | Apply within 30 days; Form GSTR-10 within 3 months of cancellation |
| 6. Settle employees | Mark each employee's date of exit with EPFO and tell ESIC the closure date | ESIC: within 7 days of closure |
| 7. Close the bank account | Get a bank closure letter | Attached to Form STK-2 if the company had an account |
| 8. Pass the resolutions | Board resolution authorising a director; special resolution or consent of 75% of members by paid-up capital | File the special resolution in Form MGT-14 |
| 9. Prepare the attachments | Indemnity bond (STK-3) and affidavit (STK-4) from every director, statement of accounts (STK-8), litigation statement, regulator NOC if any | STK-8 made up to a day no more than 30 days before filing |
| 10. File Form STK-2 | Certified by a chartered accountant, company secretary or cost accountant in whole-time practice | ₹10,000 fee |
| 11. Keep the records | Store books of account and vouchers and name who holds them | Section 128(5): books for at least 8 financial years kept in good order |
| 12. Check the records' value | Before deleting email, chat, ticket or code systems, see whether they can be licensed | Retention rules come first |

Source: [Ministry of Corporate Affairs: C-PACE FAQs on Form STK-2](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)

## Strike off, voluntary liquidation or winding up: which route fits

Which route fits depends on two questions: has the company stopped business, and can it pay its debts in full? The table sets out the main routes for companies and LLPs. Each is sourced in the sections below.

| Route | Who it suits | Solvent or insolvent | Main forms and filings | Timeline as published | Cost as published |
| --- | --- | --- | --- | --- | --- |
| [Strike off (Companies Act section 248(2))](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/close-company.html) | Companies that never started business within a year of incorporation, or did no business in the two preceding financial years, and have extinguished all liabilities | Solvent: every liability paid first | Form STK-2 with STK-3, STK-4 and STK-8, special resolution filed in MGT-14 | Final STK-7 notice 30 days after the STK-6 notice if no objections | ₹10,000 filing fee; bonds and affidavits on state stamp paper |
| [Voluntary liquidation (IBC section 59)](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf) | Companies and LLPs with assets to sell that have not defaulted | Solvent: no debt, or debts payable in full from the assets | Directors' solvency declaration and affidavit, audited accounts, special resolution, creditor approval, NCLT dissolution order | Liquidator aims to finish in 270 days with creditor approval, 90 days otherwise | Liquidator's remuneration set by the members' resolution |
| [Winding up by the Tribunal (sections 271 and 272)](https://upload.indiacode.nic.in/schedulefile?aid=AC_CEN_2_11_00055_201631_1517807328273&rid=306) | Companies facing a petition on a section 271 ground, such as a special resolution or five years of missed filings | Not tied to solvency | Petition to the National Company Law Tribunal | Set by the Tribunal | Not fixed by the sources above |
| [IBC insolvency process (sections 7 and 9)](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf) | Companies that cannot pay their debts in full | Insolvent | Creditor application to the NCLT; liquidation, if any, follows the resolution process | Set by the IBC process | Not fixed by the sources above |
| [LLP strike off (Form 24)](https://www.mca.gov.in/bin/dms/getdocument?mds=paVMD2P4ZlDVXV1dRJq9sw%3D%3D&type=open) | LLPs that have not carried on business for a year or more, with all partners' consent | Solvent | Form 24 under rule 37(1)(b) of the LLP Rules 2009 | Published for one month; objections within 30 days | MCA filing fee |

Source: [Ministry of Corporate Affairs: Close Company FAQ](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/close-company.html)

## Selling the business instead of closing it: slump sale

If the business still has customers, staff or contracts worth something, selling it as a going concern can return more than closing it. In India the usual structure is a slump sale: the transfer of one or more undertakings, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in the transfer. Valuing an asset or liability only to pay stamp duty or registration fees does not count as assigning values ([Income-tax Act 2025, section 2(103)](https://www.incometaxindia.gov.in/w/section-2-1)). The contract is usually called a business transfer agreement; it should list exactly which undertaking, assets, liabilities, contracts, employees and records move to the buyer and what the company keeps.

Which tax law applies depends on the date. The Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961 ([CBDT](https://www.incometaxindia.gov.in/documents/d/guest/press-release-income-tax-act-2025-comes-into-force-from-01-april-2026-pdf)). For any tax year that began before 1 April 2026, assessments and other proceedings continue under the 1961 Act ([section 536(2)(c)](https://www.incometaxindia.gov.in/w/section-536-2)). The two regimes compute the gain the same way:

- Net worth is the total assets of the undertaking less its liabilities as shown in the books, ignoring revaluations. Depreciable assets count at written down value, goodwill the company built itself and did not buy counts as nil, and other assets count at book value ([section 77(5)](https://www.incometaxindia.gov.in/w/section-77-102)). Assets carried at little or no value, such as self-generated goodwill, therefore add to the taxable gain.
- GST: transfer of business on account of sale is one of the grounds for cancelling the seller's GST registration ([GST portal](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm)), and the officer can hold up the application if the business is transferred to an entity that has not registered for GST before the application is filed ([CBIC circular](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf)). The seller can move unused input tax credit to the buyer by filing Form GST ITC-02 with a certificate from a practising chartered accountant or cost accountant; the credit moves once the buyer accepts it on the portal ([CGST Rules, rule 41](https://cbic-gst.gov.in/pdf/18052021-CGST-Rules-2017-Part-A-Rules.pdf)).
- Closing afterwards: once the business is sold, the company can be struck off or liquidated as set out below. Before filing Form STK-2, check the three-month rule: a company cannot apply if, in the previous three months, it made a disposal for value of property or rights held by it immediately before it stopped trading, for the purpose of disposal for gain in the normal course of trading ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)). Ask your adviser whether the sale falls within it.
- Records and data: decide in the agreement whether email, chat, ticket and code archives go to the buyer or stay with the company, and keep copies of the books you must retain. If the buyer does not want the archives, they may still be worth licensing: see [licensing company data when selling a business](https://origindatapartners.com/guides/license-company-data-when-selling-business), [asset sales and company data](https://origindatapartners.com/guides/asset-sale-company-data), [how to sell a business](https://origindatapartners.com/guides/how-to-sell-a-business) and the [free valuation](https://origindatapartners.com/check-fit).

|  | Sales up to 31 March 2026 | Sales from 1 April 2026 |
| --- | --- | --- |
| Law | [Income-tax Act 1961, section 50B](https://www.incometaxindia.gov.in/w/section-50b-26) | [Income-tax Act 2025, section 77](https://www.incometaxindia.gov.in/w/section-77-102) |
| Type of gain | Long-term capital gain; short-term if the undertaking was held for not more than 36 months | Long-term capital gain; short-term if the undertaking or division was held for 36 months or less |
| Cost | Net worth of the undertaking or division | Net worth of the undertaking or division |
| Sale value | Fair market value of the capital assets on the date of transfer, calculated in the prescribed manner | Fair market value of the capital assets on the date of transfer, calculated as prescribed |
| Accountant's report | Report of an accountant certifying the net worth, before the specified date under section 44AB | Report of an accountant computing and certifying the net worth, before the specified date under section 63 |

Source: [Income Tax Department: Income-tax Act, 2025, section 77 (capital gains on slump sale)](https://www.incometaxindia.gov.in/w/section-77-102)

## Strike off under section 248: who qualifies

Section 248(2) of the Companies Act 2013 lets a company apply to have its name removed from the register "after extinguishing all its liabilities", by special resolution or with the consent of 75% of members in terms of paid-up share capital ([MCA](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/close-company.html)). A company regulated under a special Act, such as an NBFC or insurer, also needs its regulator's approval. The application must rest on one of the grounds in section 248(1) ([section 248 as quoted by the NCLAT](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf); [C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)):

- The company failed to commence its business within one year of its incorporation.
- The company has not carried on any business or operation for the two immediately preceding financial years and has not applied for dormant status under section 455 in that period.
- The subscribers have not paid the subscription they undertook to pay, and no declaration was filed within 180 days of incorporation under section 10A.
- Physical verification under section 12(9) showed the company is not carrying on any business or operations.


## Companies that cannot be struck off, and the three-month rule

Some companies cannot use strike off at all. The rules exclude listed companies, companies delisted for non-compliance, vanishing companies, companies under inspection or investigation or facing a pending prosecution, companies with a compounding application pending, companies with outstanding public deposits, companies with charges pending satisfaction, and section 8 companies ([Removal of Names Rules, rule 3](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)). A company with dormant status under section 455 cannot apply either ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)).

Section 249 of the Act ([India Code](https://www.indiacode.nic.in/handle/123456789/2114)) adds a quiet period. A company cannot apply if, at any time in the previous three months, it changed its name or moved its registered office to another state, disposed of property or rights for gain in the normal course of business, engaged in any activity other than closing the company or complying with the law, has a compromise or arrangement pending before the Tribunal, or is being wound up under the Companies Act or the Insolvency and Bankruptcy Code ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)).

Source: [Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 (India Code)](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)

## Form STK-2: documents, fee and process

From 1 May 2023, applications go to the Registrar, Centre for Processing Accelerated Corporate Exit (C-PACE), in Form STK-2 with a fee of ten thousand rupees. C-PACE handles these applications for the whole of India ([2023 amendment rules](https://www.indiacode.nic.in/ViewFileUploaded?file=35_g.s.r_298%28e%29_companies_removal_of_names_of_companies_from_the_register_of_companies_amendment_rules_2023_dated_17.04.2023.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)). The company must first file overdue financial statements and annual returns up to the end of the financial year in which it ceased business ([second amendment rules 2023](https://www.indiacode.nic.in/ViewFileUploaded?file=36_g.s.r._354%28e%29_companies_removal_of_names_of_companies_from_the_register_of_companies_second_amendment_rules_2023_dated_10.05.2023.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)). The attachments:

- An indemnity bond in Form STK-3 and an affidavit in Form STK-4 from every director, notarised, on stamp paper of the value that applies in the state of the registered office ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)). For a foreign national or non-resident Indian, the bond and declaration are notarised, apostilled or consularised ([rule 8](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)).
- A statement of accounts in Form STK-8 showing assets and liabilities, certified by a chartered accountant and made up to a day no more than 30 days before the application.
- A certified copy of the special resolution, or the consent of 75% of members by paid-up capital, and the board resolution authorising the filing. The special resolution is filed in Form MGT-14.
- Identity or address proof for each director, the bank closure letter if the company had a bank account, and a no-objection certificate from the regulator, such as RBI, SEBI, IRDA or NHB, where one applies.
- A statement of pending litigation involving the company, and certification of the form by a chartered accountant, company secretary or cost accountant in whole-time practice ([rules 4 and 6](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)).


## What happens after you file Form STK-2

C-PACE can send the form back for resubmission twice in total, with up to 15 days each time; if the company does not reply, the form is cancelled ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)). The Registrar then publishes a public notice in Form STK-6 on the MCA website, in the Official Gazette and in English and local-language newspapers, and the company places its application on its own website, if it has one, until the application is decided. The Registrar also asks the income-tax, central excise and service-tax authorities for objections within 30 days ([rule 7](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)).

If no objections arrive within thirty days of the STK-6 notice, the final notice in Form STK-7 is published in the Official Gazette and on the website ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)). On publication of that notice, the company stands dissolved ([section 248(5)](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf)). An objection from a creditor, authority or stakeholder after the STK-6 notice is a ground for rejection.

Source: [Ministry of Corporate Affairs: C-PACE FAQs on Form STK-2](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)

## Voluntary liquidation under IBC section 59

A company that wants to close with assets still to sell can liquidate itself voluntarily under section 59 of the Insolvency and Bankruptcy Code 2016, provided it "has not committed any default" ([IBC](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf)). The steps:

- A majority of directors declare, verified by affidavit, that after a full inquiry they believe the company has no debt or will be able to pay its debts in full from the proceeds of assets sold in the liquidation, and that it is not being liquidated to defraud anyone.
- The declaration comes with audited financial statements and a record of business operations for the previous two years, or since incorporation if later, and any valuation of the assets prepared by a registered valuer.
- Within four weeks of the declaration, members pass a special resolution in a general meeting to liquidate the company and appoint an insolvency professional as liquidator.
- If the company owes any debt, creditors representing two-thirds of the debt by value approve the resolution within seven days.
- The company notifies the Registrar of Companies and the Insolvency and Bankruptcy Board of India within seven days of the resolution or the creditors' approval.

Source: [IBBI: Insolvency and Bankruptcy Code 2016, Part II (section 59)](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf)

## Company liquidation: what the liquidator does

From the liquidation commencement date the company stops business except as needed for its beneficial winding up, and the liquidator's remuneration is set by the members when they pass the resolution ([IBBI FAQs](https://ibbi.gov.in/uploads/faqs/FAQs%20on%20Voluntary%20Liquidation%20Process.pdf)). The liquidator makes a public announcement within five days of appointment calling for claims; the last date for claims is thirty days from the liquidation commencement date ([regulation 14](https://ibbi.gov.in/uploads/legalframwork/989ab03e33727c8a2cc60d9ed7a4f3c1.pdf)). The liquidator then verifies claims, sells the assets and distributes the proceeds.

The liquidator should aim to finish and submit the final report within 270 days of the commencement date where creditors approved the resolution, and 90 days in other cases ([regulation 37](https://ibbi.gov.in/uploads/legalframwork/989ab03e33727c8a2cc60d9ed7a4f3c1.pdf)). When the affairs are wound up and the assets liquidated, the liquidator applies to the Adjudicating Authority, the National Company Law Tribunal, which orders the company dissolved; a copy of the order goes to the Registrar within fourteen days ([IBC section 59](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf)). Since 26 May 2026 a voluntary liquidation can also be terminated before the liquidator applies for dissolution: members pass a special resolution and, if the company owes debt, creditors holding two-thirds of it by value approve within seven days ([section 59(5A) as inserted in 2026](https://ibbi.gov.in/uploads/legalframwork/2026-04-07-115842-i5nsk-7ed69ef2a4d23a8b0d472cc0fcd55e79.pdf); [commencement notification](https://ibbi.gov.in/uploads/legalframwork/d31669ba7f826ee9ebefe58e85d652ec.pdf)).

Source: [IBBI (Voluntary Liquidation Process) Regulations, 2017, amended up to 02-06-2026](https://ibbi.gov.in/uploads/legalframwork/989ab03e33727c8a2cc60d9ed7a4f3c1.pdf)

## Winding up by the Tribunal, and companies that cannot pay their debts

Section 271 of the Companies Act, as substituted by the Insolvency and Bankruptcy Code, lets the Tribunal wind up a company on a petition under section 272 on five grounds ([IBC Eleventh Schedule](https://upload.indiacode.nic.in/schedulefile?aid=AC_CEN_2_11_00055_201631_1517807328273&rid=306)): For the types of winding up, CIRP and IBC liquidation step by step, see [winding up of a company in India](https://origindatapartners.com/guides/winding-up-of-a-company-india).

- The company has resolved by special resolution to be wound up by the Tribunal.
- The company has acted against the sovereignty and integrity of India, the security of the State, friendly relations with foreign States, public order, decency or morality.
- On an application by the Registrar or a person authorised by the Central Government, the affairs were conducted fraudulently or the company was formed for a fraudulent and unlawful purpose.
- The company defaulted in filing its financial statements or annual returns for the immediately preceding five consecutive financial years.
- The Tribunal thinks it just and equitable to wind the company up.

Source: [Insolvency and Bankruptcy Code 2016, Eleventh Schedule: substituted Companies Act sections 271 and 272 (India Code)](https://upload.indiacode.nic.in/schedulefile?aid=AC_CEN_2_11_00055_201631_1517807328273&rid=306)

## If the company cannot pay its debts

Inability to pay debts is not on the section 271 list, and a company that cannot pay its debts in full cannot make the solvency declaration that voluntary liquidation needs ([IBC](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf)). Apart from voluntary liquidation under section 59, liquidation follows the corporate insolvency resolution process when a proceeding starts under section 7 or 9 of the Code, the National Company Law Appellate Tribunal has held ([NCLAT](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf)). Speak to an insolvency professional before selling assets or paying some creditors ahead of others.

Source: [NCLAT, Company Appeal (AT) (Insolvency) No. 765 of 2019, quoting Companies Act sections 248, 250 and 252 (IBBI)](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf)

## LLP closure: Form 24 or winding up

An LLP can apply to the Registrar in Form 24 under rule 37(1)(b) of the LLP Rules 2009 to have its name struck off on the ground that it has not carried on any business or operation for a year or more. The application needs the consent of all partners, and anyone objecting can write to the Registrar within thirty days of the notice ([ROC Mumbai notice](https://www.mca.gov.in/bin/dms/getdocument?mds=paVMD2P4ZlDVXV1dRJq9sw%3D%3D&type=open)). The Registrar publishes the application on its website for one month for the public ([MCA](https://www.mca.gov.in/mca/html/mcav2_en/home/mcaservice/llpservices/closellp/closellp.html)).

An LLP can also be wound up, voluntarily or by the Tribunal ([LLP Act section 63](https://www.indiacode.nic.in/bitstream/123456789/2023/1/A2009-06.pdf)). The Tribunal can wind up an LLP that has defaulted in filing its Statement of Account and Solvency or annual return for any five consecutive financial years ([LLP Act section 64](https://www.indiacode.nic.in/bitstream/123456789/2023/1/A2009-06.pdf)). A solvent LLP can also use voluntary liquidation under section 59 of the IBC, with the declaration made by a majority of the designated partners ([IBBI FAQs](https://ibbi.gov.in/uploads/faqs/FAQs%20on%20Voluntary%20Liquidation%20Process.pdf)).

Source: [Ministry of Corporate Affairs: Close LLP](https://www.mca.gov.in/mca/html/mcav2_en/home/mcaservice/llpservices/closellp/closellp.html)

## Before you apply: liabilities, bank, GST, tax, PF and ESI

C-PACE publishes the grounds on which it rejects Form STK-2 ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)). Clear these first:

- Liabilities: C-PACE checks the last filed financial statements to confirm the company has extinguished all its secured and unsecured liabilities, and rejects applications with secured loans outstanding, charges pending, or no proof that pending liabilities and statutory dues have been paid ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)).
- Bank account: close it and keep the bank closure letter for the STK-2 attachments ([C-PACE](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)).
- GST: apply on the GST portal to cancel the registration on the ground of discontinuance or closure of business, within 30 days of the date from which it is liable to be cancelled. The application declares the stock held and the tax payable on it ([GST portal](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm)).
- Final GST return: file Form GSTR-10 within three months of the date of cancellation or the date of the cancellation order, whichever is later. All GSTR-1 and GSTR-3B returns must be filed first, and GSTR-10 cannot be filed without paying the full liability it declares ([GSTR-10 FAQs](https://tutorial.gst.gov.in/userguide/returns/FAQs_GSTR-10.htm?rhsearch=)).
- Income tax: the Registrar tells the income-tax authorities about a strike-off application and gives them 30 days to object ([rule 7(2)](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)). File outstanding returns and pay what is due before you apply.
- Provident fund: mark each employee's date of exit on the EPFO portal under paragraph 36(2)(b) of the EPF Scheme 1952 and update contributions up to that date. Marking an establishment closed does not stop EPFO acting later if it needs to ([EPFO compliance manual](https://pmvbry.epfindia.gov.in/wp-content/uploads/2025/11/ComplianceManual.pdf)).
- ESI: tell the ESIC regional, sub-regional or branch office the date of closure within seven days of closing ([ESIC guide for employers](https://www.esic.gov.in/attachments/publicationfile/6f673bcd3d6110170f790d2909767b4f.pdf)).


## How to cancel GST registration when closing a company

The checklist above gives the two GST deadlines: apply within 30 days and file the final return within three months. The steps in between, from [rule 20 and rule 22 of the CGST Rules](https://cbic-gst.gov.in/pdf/18052021-CGST-Rules-2017-Part-A-Rules.pdf), [CBIC Circular 69/43/2018-GST](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf) and the [GST portal](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm):

- Who cannot use REG-16: persons registered as tax deductors or tax collectors and persons allotted a UIN ([GST portal](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm)).
- If the officer has already started cancelling the registration, you cannot file REG-16; respond to the notice through Services > Registration > Application for Filing Clarifications instead ([GST portal](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm)). Under the rules, that notice is Form GST REG-17 with seven working days to reply in Form REG-18 ([rule 22](https://cbic-gst.gov.in/pdf/18052021-CGST-Rules-2017-Part-A-Rules.pdf)).
- If GSTR-10 is not filed on time, the officer issues a notice in Form GSTR-3A; if the return is still not filed within 15 days, an assessment order in Form GST ASMT-13 follows. Filing within 30 days of that order withdraws it, but interest and late fees remain payable ([CBIC circular](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf)). The portal charges a late fee for GSTR-10 filed after the due date ([GSTR-10 FAQs](https://tutorial.gst.gov.in/userguide/returns/FAQs_GSTR-10.htm?rhsearch=)).
- Cancellation does not end GST liability: the company still owes any dues for acts before or after the date of cancellation, whether determined before or after it ([CBIC circular](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf)). Keep the cancellation order and the GSTR-10 acknowledgement with the closure records.

| Step | What to do | Form and timing |
| --- | --- | --- |
| 1. Apply | Log in to the GST portal and go to Services > Registration > Application for Cancellation of Registration. Give an address for future correspondence, the reason, the date from which cancellation is sought, the stock of inputs, semi-finished and finished goods and capital goods with the tax on them, and the last return filed with its ARN | Form GST REG-16; the portal will not accept a cancellation date more than 30 days from the day you apply |
| 2. Registration suspended | The GSTIN shows as "Suspended". You can still make payments and file returns or invoices for the period before the suspension | From the date the application is filed |
| 3. Answer any query | If the application is incomplete, or a merged or transferee business is not yet registered, the officer writes to you | Reply within seven working days, or the application can be rejected after a hearing |
| 4. Cancellation order | The officer cancels the registration with effect from the date you asked for, which cannot be earlier than the date of the application | Form GST REG-19, within 30 days of the application |
| 5. Pay on stock | Pay the input tax credit on stock and capital goods, or the output tax on them, whichever is higher. This can be paid with the application or at the final return; ledger balances can then be used only to discharge GST liabilities | Through the electronic credit or cash ledger |
| 6. File the final return | Services > Returns > Final Return. Amounts paid with REG-16 are adjusted; a nil return is allowed if the facts are so; the return cannot be revised once filed | Form GSTR-10, within three months of the effective date or the order, whichever is later |

Source: [CBIC Circular No. 69/43/2018-GST: processing of applications for cancellation of registration in FORM GST REG-16](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf)

## What a strike off does not end

Dissolution is not a clean break. Sections 248 and 250 of the Companies Act, as quoted by the [NCLAT](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf), keep several obligations alive:

- From the date in the STK-7 notice the company ceases to operate as a company, except to realise amounts due to it and to pay or discharge its liabilities and obligations (section 250).
- Before striking off, the Registrar must be satisfied that sufficient provision has been made for this and may take undertakings from the directors. The company's assets stay available to pay its liabilities even after its name is removed (section 248(6)).
- The liability, if any, of every director, manager or officer who exercised management powers, and of every member, continues and may be enforced as if the company had not been dissolved (section 248(7)).
- The Tribunal can still wind up a company whose name has been struck off (section 248(8)).
- The company, a member, a creditor or a workman can apply to the Tribunal within twenty years of the STK-7 notice to restore the company's name (section 252(3)). The NCLAT has held that insolvency applications under sections 7 and 9 of the IBC can proceed against a struck-off company.

Source: [NCLAT, Company Appeal (AT) (Insolvency) No. 765 of 2019, quoting Companies Act sections 248, 250 and 252 (IBBI)](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf)

## Record keeping after closure

Closing the company does not close the questions about it. With liability continuing and a twenty-year restoration window, keep the records that show how each liability was paid.

- Name a custodian: one director who keeps the books, the strike-off file and the system exports after closure.
- Keep proof of every liability paid. C-PACE asks for it, and creditors can seek restoration for twenty years.
- Check sector rules too: regulated businesses may have their own retention periods.

| Record | Keep for | Source |
| --- | --- | --- |
| Books of account and vouchers | At least 8 financial years immediately preceding a financial year, or every year if the company is younger; longer if the Central Government directs it during an investigation | [Companies Act section 128(5)](https://e-book.icsi.edu/Actpagedisplay.aspx?PAGENAME=17511) |
| Voluntary liquidation records (kept by the liquidator) | Electronic copy of all records for at least 8 years; physical copy for at least 3 years | [Regulation 41](https://ibbi.gov.in/uploads/legalframwork/989ab03e33727c8a2cc60d9ed7a4f3c1.pdf) |
| Personal data in company systems | Erase once the specified purpose is no longer served, unless the law requires it to be kept. This duty applies 18 months after the Act's November 2025 commencement notification | [DPDP Act section 8(7)](https://www.meity.gov.in/static/uploads/2025/02/07b7d737f483714eacde37d1a259a6c8.pdf); [MeitY G.S.R. 843(E)](https://www.meity.gov.in/static/uploads/2025/11/c56ceae6c383460ca69577428d36828b.pdf) |

Source: [ICSI e-book: Companies Act 2013, section 128 (books of account)](https://e-book.icsi.edu/Actpagedisplay.aspx?PAGENAME=17511)

## Before you delete company systems, check what the records are worth

A closure checklist usually ends by cancelling subscriptions, and that deletes the email, chat, ticketing and code archives with them. Two checks come first.

Checking the value takes minutes: [see what your company's records are worth](https://origindatapartners.com/check-fit) from six questions about the business, before any system is cancelled.

- Retention: keep what the law requires (see the table above) and anything tied to a claim, a tax assessment or a restoration risk.
- Value: operational records such as support tickets, work orders, email and chat archives and code repositories can be licensed to AI developers. AI labs are buying data from dead startups to train their models, [MIT Technology Review reported](https://www.technologyreview.com/2026/10/13/1145755/ai-labs-buying-data-from-dead-startups-to-train-models/) in October 2026. For how this works for Indian companies, see [selling company data from India](https://origindatapartners.com/sell-company-data/india).
- Privacy: these archives carry staff and customer details. The DPDP Act 2023 will require a data fiduciary to erase personal data as soon as it is reasonable to assume the specified purpose is no longer being served, unless retention is necessary to comply with law ([DPDP Act section 8(7)](https://www.meity.gov.in/static/uploads/2025/02/07b7d737f483714eacde37d1a259a6c8.pdf)). That section applies 18 months after the Act's commencement notification of 13 November 2025 ([MeitY G.S.R. 843(E)](https://www.meity.gov.in/static/uploads/2025/11/c56ceae6c383460ca69577428d36828b.pdf); [PIB](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2190014)). Suppliers scrub personally identifiable information and exclude HR records, according to MIT Technology Review. See [how to de-identify company data](https://origindatapartners.com/guides/de-identify-company-data-before-licensing).

Source: [MIT Technology Review: AI labs buying data from dead startups (Oct 2026)](https://www.technologyreview.com/2026/10/13/1145755/ai-labs-buying-data-from-dead-startups-to-train-models/)

## How to keep that option open

Export first, keep admin access and describe what you hold at company level: the systems, years covered and approximate volume. The [data inventory template](https://origindatapartners.com/blog/company-data-inventory-template) gives the columns. The [deals tracker](https://origindatapartners.com/guides/ai-data-licensing-deals) lists public prices as reported.

Money from licensing records is company money like any other asset sale. A strike off needs every liability extinguished before the application; in a voluntary liquidation the liquidator sells the assets and distributes the proceeds. See [selling company data after closing](https://origindatapartners.com/guides/sell-company-data-after-closing) and [how Origin helps companies winding down](https://origindatapartners.com/who-we-help/companies-winding-down). Groups that also have a US entity can follow the [US closing a business checklist](https://origindatapartners.com/guides/closing-a-business-checklist) for it.


## Company closure timeline: what happens when

Each rule is sourced in the sections above. A typical strike off, then a voluntary liquidation:

| When | What | Rule |
| --- | --- | --- |
| 3 months before filing | No name change, interstate office move, sale for gain or other business | Section 249 |
| Before filing | Overdue financial statements and annual returns filed up to the year business stopped | Second amendment rules 2023 |
| No more than 30 days before filing | Statement of accounts (STK-8) made up and certified by a chartered accountant | Rule 4(3) |
| Filing day | Form STK-2 filed with C-PACE with the ₹10,000 fee | Rule 4(1), as amended in 2023 |
| After filing | Up to two resubmissions in total, 15 days each | C-PACE |
| STK-6 notice | Public notice; tax authorities have 30 days to object | Rule 7 |
| 30 days after the STK-6 notice, if no objections | STK-7 notice published; the company stands dissolved | Section 248(5) |
| Up to 20 years after the STK-7 notice | Company, member, creditor or workman may apply for restoration | Section 252(3) |
| Voluntary liquidation: within 4 weeks of the solvency declaration | Special resolution; liquidator appointed | IBC section 59(3) |
| Within 7 days of the resolution | Creditors holding two-thirds of the debt approve; Registrar and IBBI notified | IBC section 59(3) and (4) |
| 270 or 90 days from commencement | Liquidator aims to finish and submit the final report | Regulation 37 |
| Within 14 days of the dissolution order | Order forwarded to the Registrar | IBC section 59(9) |


## Next step

Start with the route: strike off if the company has stopped business and can extinguish every liability, voluntary liquidation if it still has assets to sell. Then make one list of every account, creditor, employee, registration and system. If the company holds years of tickets, work orders, chat or code, describe them before anything is cancelled; no export is needed to find out whether they are worth licensing.

Origin Data Partners is independent and is not affiliated with any AI data buyer. We help owners compare buyers and find the best fit for their records; a buyer may pay Origin when a deal closes. [See what your data is worth](https://origindatapartners.com/check-fit).


## Questions and answers

### How to close a private limited company in India?

Stop business, pay off every liability, file overdue financial statements and annual returns, cancel GST registration and close the bank account. Then pass a special resolution, or get the consent of 75% of members by paid-up capital, and file Form STK-2 with the Registrar, C-PACE, with a ₹10,000 fee, an indemnity bond and affidavit from every director and a statement of accounts no more than 30 days old. A company with assets still to sell uses voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code instead.

### What is the fee for strike off of a company in India?

The fee for Form STK-2 is ten thousand rupees (₹10,000), paid when the application is filed with the Registrar, Centre for Processing Accelerated Corporate Exit. The directors' indemnity bonds (STK-3) and affidavits (STK-4) go on stamp paper of the value that applies in the state of the registered office, and a chartered accountant, company secretary or cost accountant in whole-time practice must certify the form; their fees are separate.

### What is the difference between strike off and winding up of a company?

Strike off is the Registrar removing the company's name under section 248 of the Companies Act, for a company that has stopped business and extinguished all its liabilities. Winding up is run by a liquidator who sells the assets and pays creditors before the company is dissolved: voluntarily under section 59 of the Insolvency and Bankruptcy Code for a solvent company, or by the National Company Law Tribunal on a section 271 ground such as a special resolution or five years of missed filings.

### Can a company with a bank loan or pending liabilities apply for strike off?

No. Section 248(2) allows the application only after the company has extinguished all its liabilities. C-PACE rejects applications where secured loans are outstanding or charges are pending, and asks for proof that pending liabilities and statutory dues have been paid. A company that can pay its debts in full from selling its assets can use voluntary liquidation under the Insolvency and Bankruptcy Code; one that cannot goes through the IBC insolvency process.

### How long does voluntary liquidation of a company take in India?

IBBI regulations ask the liquidator to aim to complete the process and submit the final report within 270 days of the liquidation commencement date where creditors approved the resolution, and within 90 days in other cases. Before that, members pass the special resolution within four weeks of the directors' solvency declaration. At the end, the National Company Law Tribunal orders the company dissolved, and a copy of the order goes to the Registrar within 14 days.

### How to close an LLP in India?

An LLP that has not carried on any business or operation for a year or more can apply to the Registrar in Form 24 under rule 37(1)(b) of the LLP Rules 2009, with the consent of all partners. The Registrar publishes the application, and objections can be sent within 30 days. An LLP can also be wound up voluntarily or by the Tribunal, and a solvent LLP can use voluntary liquidation under section 59 of the Insolvency and Bankruptcy Code.

### Can a struck-off company be revived in India?

Yes. Under section 252(3) of the Companies Act, the company, a member, a creditor or a workman can apply to the National Company Law Tribunal within 20 years of the strike-off notice in the Official Gazette. The Tribunal can restore the name if the company was carrying on business when it was struck off or if restoring it is otherwise just. Directors' and members' liability, if any, also continues after dissolution under section 248(7).

### What is a slump sale in India?

The transfer of one or more undertakings, by any means, for a lump sum price without values being assigned to the individual assets and liabilities. Valuing assets only for stamp duty or registration fees does not break this. From 1 April 2026 the definition is in section 2(103) of the Income-tax Act 2025 and the tax computation in section 77; for earlier tax years, section 50B of the Income-tax Act 1961 applies.

### How is a slump sale taxed?

The gain is a long-term capital gain, or short-term if the undertaking was held for 36 months or less. It is the fair market value of the capital assets on the date of transfer, calculated as prescribed, less the undertaking's net worth: book value of assets, written down value for depreciable assets and nil for self-generated goodwill, minus liabilities. An accountant's report certifying the net worth must be filed before the specified date.

### How do I cancel GST registration for a company that is closing?

File Form GST REG-16 on the GST portal (Services > Registration > Application for Cancellation of Registration) within 30 days of closing, giving the reason, the cancellation date and the stock held with the tax on it. The officer issues the cancellation order in Form GST REG-19 within 30 days. Then pay the tax on stock and file the final return, Form GSTR-10, within three months of the cancellation date or order, whichever is later.

### What happens if GSTR-10 is not filed after GST cancellation?

The GST officer issues a notice in Form GSTR-3A. If the final return is still not filed within 15 days, the officer makes an assessment order in Form GST ASMT-13 based on the information available. Filing GSTR-10 within 30 days of that order withdraws it, but interest and late fees remain payable, and the company stays liable for any GST dues.

## Sources

- [Ministry of Corporate Affairs: Close Company FAQ](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/company-services/close-company.html)
- [Ministry of Corporate Affairs: C-PACE FAQs on Form STK-2](https://www.mca.gov.in/content/mca/global/en/help-faq/faqs/c-pace.html)
- [Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 (India Code)](https://www.indiacode.nic.in/ViewFileUploaded?file=Companies+%28Removal+of+names+of+companies+from+the+Register+of+Companies%29+Rules+201.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)
- [Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2023 (India Code)](https://www.indiacode.nic.in/ViewFileUploaded?file=35_g.s.r_298%28e%29_companies_removal_of_names_of_companies_from_the_register_of_companies_amendment_rules_2023_dated_17.04.2023.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)
- [Companies (Removal of Names of Companies from the Register of Companies) Second Amendment Rules, 2023 (India Code)](https://www.indiacode.nic.in/ViewFileUploaded?file=36_g.s.r._354%28e%29_companies_removal_of_names_of_companies_from_the_register_of_companies_second_amendment_rules_2023_dated_10.05.2023.pdf&path=AC_CEN_22_29_00008_201318_1517807327856%2Frulesindividualfile%2F)
- [India Code: Companies Act, 2013 (sections 248 to 252)](https://www.indiacode.nic.in/handle/123456789/2114)
- [NCLAT, Company Appeal (AT) (Insolvency) No. 765 of 2019, quoting Companies Act sections 248, 250 and 252 (IBBI)](https://ibbi.gov.in/uploads/order/4fde53029a810941667bbe192d4e1a6e.pdf)
- [ICSI e-book: Companies Act 2013, section 128 (books of account)](https://e-book.icsi.edu/Actpagedisplay.aspx?PAGENAME=17511)
- [IBBI: Insolvency and Bankruptcy Code 2016, Part II (section 59)](https://ibbi.gov.in/uploads/law/IBC%20Part%20II.pdf)
- [IBBI (Voluntary Liquidation Process) Regulations, 2017, amended up to 02-06-2026](https://ibbi.gov.in/uploads/legalframwork/989ab03e33727c8a2cc60d9ed7a4f3c1.pdf)
- [IBBI: FAQs on Voluntary Liquidation Process](https://ibbi.gov.in/uploads/faqs/FAQs%20on%20Voluntary%20Liquidation%20Process.pdf)
- [Insolvency and Bankruptcy Code 2016, Eleventh Schedule: substituted Companies Act sections 271 and 272 (India Code)](https://upload.indiacode.nic.in/schedulefile?aid=AC_CEN_2_11_00055_201631_1517807328273&rid=306)
- [Ministry of Corporate Affairs: Close LLP](https://www.mca.gov.in/mca/html/mcav2_en/home/mcaservice/llpservices/closellp/closellp.html)
- [Registrar of Companies, Mumbai: Form 24 strike-off notice under LLP Rules rule 37 (July 2024)](https://www.mca.gov.in/bin/dms/getdocument?mds=paVMD2P4ZlDVXV1dRJq9sw%3D%3D&type=open)
- [Limited Liability Partnership Act, 2008 (India Code)](https://www.indiacode.nic.in/bitstream/123456789/2023/1/A2009-06.pdf)
- [GST portal: FAQs on cancellation of registration](https://tutorial.gst.gov.in/userguide/registration/Cancellation_of_Registration.htm)
- [GST portal: FAQs on Form GSTR-10 (final return)](https://tutorial.gst.gov.in/userguide/returns/FAQs_GSTR-10.htm?rhsearch=)
- [EPFO: Compliance Manual (February 2024)](https://pmvbry.epfindia.gov.in/wp-content/uploads/2025/11/ComplianceManual.pdf)
- [ESIC: A guide for employers](https://www.esic.gov.in/attachments/publicationfile/6f673bcd3d6110170f790d2909767b4f.pdf)
- [Digital Personal Data Protection Act, 2023 (MeitY)](https://www.meity.gov.in/static/uploads/2025/02/07b7d737f483714eacde37d1a259a6c8.pdf)
- [MeitY: G.S.R. 843(E), commencement of the Digital Personal Data Protection Act, 2023 (13 November 2025)](https://www.meity.gov.in/static/uploads/2025/11/c56ceae6c383460ca69577428d36828b.pdf)
- [PIB: Government notifies DPDP Rules (14 November 2025)](https://www.pib.gov.in/PressReleasePage.aspx?PRID=2190014)
- [IBBI: The Insolvency and Bankruptcy Code (Amendment) Act, 2026 (No. 6 of 2026)](https://ibbi.gov.in/uploads/legalframwork/2026-04-07-115842-i5nsk-7ed69ef2a4d23a8b0d472cc0fcd55e79.pdf)
- [Ministry of Corporate Affairs: S.O. 2625(E), commencement of the IBC (Amendment) Act, 2026 from 26 May 2026](https://ibbi.gov.in/uploads/legalframwork/d31669ba7f826ee9ebefe58e85d652ec.pdf)
- [MIT Technology Review: AI labs buying data from dead startups (Oct 2026)](https://www.technologyreview.com/2026/10/13/1145755/ai-labs-buying-data-from-dead-startups-to-train-models/)
- [CBDT press release: Income-tax Act, 2025 comes into force from 1 April 2026](https://www.incometaxindia.gov.in/documents/d/guest/press-release-income-tax-act-2025-comes-into-force-from-01-april-2026-pdf)
- [Income Tax Department: Income-tax Act, 2025, section 2 (definitions, including clause (103) "slump sale")](https://www.incometaxindia.gov.in/w/section-2-1)
- [Income Tax Department: Income-tax Act, 2025, section 77 (capital gains on slump sale)](https://www.incometaxindia.gov.in/w/section-77-102)
- [Income Tax Department: Income-tax Act, 2025, section 536 (repeal and savings)](https://www.incometaxindia.gov.in/w/section-536-2)
- [Income Tax Department: Income-tax Act, 1961, section 50B (capital gains on slump sale)](https://www.incometaxindia.gov.in/w/section-50b-26)
- [CBIC: Central Goods and Services Tax Rules, 2017 (rules 20, 22 and 41, as published May 2021)](https://cbic-gst.gov.in/pdf/18052021-CGST-Rules-2017-Part-A-Rules.pdf)
- [CBIC Circular No. 69/43/2018-GST: processing of applications for cancellation of registration in FORM GST REG-16](https://gstcouncil.gov.in/sites/default/files/2024-06/circular-no-69_new.pdf)

## Related reading

- [/sell-company-data/india](https://origindatapartners.com/sell-company-data/india)
- [How to close a business: a step-by-step US checklist](https://origindatapartners.com/guides/closing-a-business-checklist)
- [Closing a software business: what could have value beyond the code?](https://origindatapartners.com/guides/sell-company-data-after-closing)
- [/who-we-help/companies-winding-down](https://origindatapartners.com/who-we-help/companies-winding-down)
- [How to de-identify company data before licensing it](https://origindatapartners.com/guides/de-identify-company-data-before-licensing)