Closing a Company or LLP in Telangana: ROC Hyderabad, NCLT and State Registrations

Closing a company or LLP follows the same national rules wherever it's registered. But for a business registered in Telangana, the offices involved at each stage, and the state registrations that have to be closed alongside, are local. This guide walks through closing a company or LLP registered in Telangana, and what's specific to the state.

Which Authorities Are Involved

ROC Hyderabad

Companies and LLPs with their registered office in Telangana fall under the Registrar of Companies, Hyderabad. It holds your company's or LLP's records, and it's the office behind the notices a Telangana company receives when the ROC plans to strike off companies on its own for non-filing or inactivity.

C-PACE for company strike-offs

A company's own application for strike-off, Form STK-2, isn't processed by ROC Hyderabad. Since 2023, voluntary strike-off applications from across the country are handled centrally by C-PACE, the Centralised Processing for Accelerated Corporate Exit. You still file on the MCA portal as normal; the difference is only in who processes it.

NCLT Hyderabad

The Hyderabad bench of the National Company Law Tribunal covers companies in Telangana and Andhra Pradesh. It's the forum for two things in a closure: passing the final dissolution order in a voluntary liquidation, and hearing applications to restore a company that's been struck off.

Choosing the Right Route

• Company with nothing left, no assets or liabilities: voluntary strike-off in Form STK-2, with a ₹10,000 government fee.
• Company with assets to distribute or debts to settle: voluntary liquidation under the Insolvency and Bankruptcy Code, ending with an order from NCLT Hyderabad.
• LLP that has stopped business: Form 24 with the Registrar.
• Company not trading but worth keeping: dormant status under Section 455.

Whichever route you use, pending annual filings have to be brought up to date first, up to the year the business stopped.

If ROC Hyderabad Strikes You Off First

Companies that stop filing are periodically listed for strike-off by the ROC on its own motion. A Telangana company receiving a notice from ROC Hyderabad has a limited window to respond, either by showing it's active and filing what's pending, or by letting the strike-off proceed. If the ROC strikes the company off, its bank account is frozen, and getting the money out generally means restoring the company first through NCLT Hyderabad, which is far more expensive than closing it voluntarily.

Closing Telangana State Registrations

Striking off or liquidating the company or LLP doesn't close its state-level registrations. For a Telangana business, the usual ones are:

• Professional Tax: clear any dues and cancel the enrolment and, if the business had employees, the employer registration with the Telangana Commercial Taxes Department.
• Shops and Establishments: inform the Telangana Labour Department that the establishment has closed, so renewals and obligations stop.
• Trade licence: cancel the trade licence with GHMC or the local municipality, and clear any pending fees.
• GST: apply for cancellation in REG-16 and file the final return (GSTR-10) within three months of the cancellation order.

It's easiest to cancel these while the company or LLP still exists and can sign applications, rather than after it's been dissolved.

Central Registrations Too

• File the final TDS returns and surrender the TAN.
• File the final income-tax return.
• Settle and close EPF and ESIC registrations if the business had employees.

A Checklist for Telangana Businesses

1. Decide on the route: strike-off, Form 24, liquidation or dormant status.
2. File pending annual returns with the MCA.
3. Pay off liabilities, including Professional Tax and GST dues, and close the bank account.
4. Cancel GST, Professional Tax, Shops and Establishments and trade licence registrations.
5. File the closure application with the required declarations.
6. Keep the books and records safely after dissolution.

Getting Help

Think Filing closes companies and LLPs registered in Telangana end to end: pending MCA filings, the strike-off or Form 24 application, and cancellation of GST, Professional Tax, Shops and Establishments and trade licence registrations. If ROC Hyderabad has already issued a notice, or a company has been struck off, we can advise on the options.