Companies Act · source-checked form guide
STK-8: reconcile the prescribed strike-off statement of accounts
The company supplies a recent statement of assets and liabilities in the prescribed accounts format, certified by a genuine practising Chartered Accountant. A balanced worksheet does not establish cleared tax/creditor obligations or strike-off eligibility.
Which version and who acts?
Current Companies Act strike-off route, read with the specifically dated amendments below. All example people, notices, companies and transactions are fictional. No authority document is issued.
Company directors and applicable MD/secretary provide the actual financial statement; a Chartered Accountant in whole-time practice performs the real certification. No certification occurs in this model.
G.S.R.350(E), physical pp 4–5, STK-8 Sources I(1)–(3), Applications II(1)–(5), signers and CA certificate; Rule 4(3)(ii) statement no more than 30 days old.
Completed field illustration
Fictional example — not for filing. Fictional Aurelia’s₹1,00,000 paid-up capital was entirely consumed by accumulated losses, with no surviving assets or liabilities and all bank accounts closed on the assumed evidence. The statement date is 10 October 2026 and proposed STK-2 date 21 October. This model follows the old-style prescribed sources/applications presentation: accumulated debit loss is shown only in Applications II(5), not also deducted again in Sources.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company / statement date | Aurelia Demonstration Private Limited (fictional); SYNTHETIC-CIN-01; deliberately not a valid CIN; statement as at 10/10/2026; units rupees, no rounding to lakhs. |
| I(1) Capital | ₹1,00,000 paid-up capital. |
| I(2) Reserves and surplus | ₹0 positive reserves/surplus. Accumulated debit loss is presented separately in II(5) of this prescribed historic format, not double-counted here. |
| I(3) Loan funds | Bank/FI/Government/other secured loans, debentures, unsecured loans, deposits and interest: all₹0; total loan funds₹0. |
| I Total sources | ₹1,00,000. |
| II(1)–(2) Fixed assets / investments | ₹0 /₹0; genuine asset-disposal and settlement records would be needed in a real case. |
| II(3) Current / liabilities | Current assets, loans/advances₹0; creditors, unpaid dividend, other payables and provisions₹0; net current assets₹0. |
| II(4)–(5) Other / loss | Unwritten miscellaneous expenditure₹0; accumulated profit-and-loss debit balance₹1,00,000. This accounting debit loss is not a recoverable asset. |
| II Total applications / net worth | ₹1,00,000; economic assets₹0, liabilities₹0 and net worth₹1,00,000−₹1,00,000=₹0. |
| Signatures / certificate | Actual directors and MD/secretary where applicable; actual practising CA certificate with genuine membership/COP/seal only after verification. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- Sources₹1,00,000 = Applications₹1,00,000. Net worth is₹0 after accumulated loss; no cash or recoverable asset is created by presenting the loss in the prescribed debit-balance row.
- 10 October to 21 October is 11 days, within the Rule 4 maximum 30-day statement age. The actual date of application determines freshness, not the date a PDF was downloaded.
- Do not deduct the same₹1,00,000 loss from Sources and also include it in Applications; that would make this format fail its own reconciliation.
- A nil-liability statement requires actual bank, tax, creditor, litigation and security evidence. A professional must perform the real certification; an educational template cannot establish solvency or erase a debt.
Prepare, submit and retain the evidence
- Reconcile actual closing ledgers, cleared liabilities, banking and asset evidence; select the actual statement date within 30 days of the planned application.
- Populate every prescribed source/application category, give meaningful breakups and reconcile capital, accumulated loss, real assets and liabilities without double-counting.
- Obtain actual required company signatures and practising CA certification, attach the genuine statement to STK-2, and refresh it if the filing date moves outside the permitted age.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- G.S.R.350(E), physical pp 4–5, STK-8 Sources I(1)–(3), Applications II(1)–(5), signers and CA certificate; Rule 4(3)(ii) statement no more than 30 days old.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Rule4(3)(ii): current STK-8, assets/liabilities no more than30 days before application and actual CA certification.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.