Non-Operational Status

• The LLP must not be carrying on any business or commercial activity
  
• It should have remained inactive for a minimum period of one year
  
• The cessation of activity must be clearly stated and verifiable
  
• The LLP should not have any intention to resume operations
  
• A declaration of inactivity is required as part of the closure documents
  

No Liabilities or Assets

• The LLP must have no outstanding liabilities at the time of applying for closure
  
• All dues, taxes, and obligations must be cleared
  
• There should be no pending payments to creditors, vendors, or employees
  
• A Statement of Accounts showing nil assets and liabilities must be prepared
  
• The statement must be certified by a practicing Chartered Accountant
  

Consent of Partners

• All designated partners and ordinary partners must consent to the closure
  
• A resolution for applying for strike-off must be passed and documented
  
• Affidavits confirming agreement and indemnity must be signed by all partners
  
• The LLP Agreement should permit voluntary closure or be amended accordingly
  
• No objection from any partner is allowed during the closure process
  

Up-to-Date Filings

• The LLP must have filed all mandatory forms and returns with the Registrar
  
• Form 11 (Annual Return) and Form 8 (Statement of Accounts) should be submitted
  
• If applicable, the LLP must have filed its Income Tax Return
  
• The LLP should be fully compliant with the LLP Act and related rules
  
• Non-compliant LLPs must first regularize filings before applying for closure
  

No Ongoing Legal Proceedings

• The LLP should not be involved in any ongoing litigation or regulatory proceedings
  
• Any pending cases in courts or tribunals must be settled or withdrawn
  
• The Registrar may reject closure if such proceedings are identified
  
• A declaration confirming the absence of litigation must be submitted
  
• Partners must confirm that closure will not prejudice any third-party rights