📘 Procedure for Closure of Certificate of Enlistment (CE)
A Certificate of Enlistment (CE) is a mandatory document for running a registered business. However, when a business ceases operations, the certificate must be formally closed with the concerned authority. The closure of CE ensures that no further demand notices or tax liabilities are raised for the following financial years.
This blog explains the general procedure, important deadlines, and specific requirements for closure of CE across different types of business entities.
✅ General Procedure for Closure of CE
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The application for closure must be accompanied by all supporting documents along with the original and photocopy of the current year’s paid Certificate of Enlistment.
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If a certificate holder wants to close the business within the current financial year and avoid demand notices in the next financial year, the application must reach the concerned Location Office by 31st March of the current year.
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Applications submitted after 31st March will be liable to clear dues up to the financial year in which the closure request is made.
🏢 CE Closure for Pvt. Ltd. / Ltd. Companies
1. Closure of Registered Office
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Photocopy of the Board Resolution of the Company
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Intimation/permission from Registrar of Companies (ROC) under Section 560 of the Companies Act, 1956 (as amended)
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Original paid-up Certificate of Enlistment with payment receipt
2. Closure of Branch Office
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Photocopy of the Board Resolution
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Copy of the Certificate of Incorporation in ROC of Registered Office
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Original paid-up Certificate of Enlistment with payment receipt
🤝 CE Closure for Partnership Firm
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Photocopy of the Partnership Deed of Dissolution
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Copy of the Partnership Formation Deed
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Original paid-up Certificate of Enlistment with payment receipt
📌 Key Points to Remember
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Submit closure applications before 31st March to avoid additional liabilities.
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Ensure all documents are complete and duly signed/attested.
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Keep both original and photocopies ready for verification.
🔑 Conclusion
Closing a Certificate of Enlistment (CE) is as important as obtaining it. Proper closure ensures that the business is legally deregistered and no further financial obligations are imposed by the authorities. By following the right procedure and submitting the necessary documents, businesses—whether companies or partnership firms—can complete the CE closure process smoothly.