08 January 2014
1. First you have to settle accounts. i.e. debtors, creditors & loans accounts need to settle first by way of clearing all entries. Then sale stock to consumer / partners. 2. Pay all taxes & file return. 3. Then surrender PAN /VAT /Service tax / Excise etc. number taken. 4. If partnership is registered under partnership act, then make application of surrender for the same also.