Closing an LLP involves winding up its operations and dissolving the partnership as per the provisions of the Limited Liability Partnership Act. The process may be voluntary, initiated by the partners, or compulsory, due to regulatory non-compliance or insolvency. In a voluntary closure, the partners must pass a resolution approving the winding-up and appoint a designated partner or professional to oversee the process. The LLP must settle all liabilities, distribute remaining assets among partners, and ensure that all statutory obligations, including tax filings and dues, are cleared. Required forms, such as LLP Form 24, must be filed with the Registrar of Companies (ROC) along with necessary declarations. The ROC examines the application and, after satisfaction, officially strikes off the LLP from the register, completing the closure. Proper documentation ensures legal compliance, protects partners from future liabilities, and prevents disputes. Professional assistance is recommended to manage statutory filings, compliance checks, and formalities efficiently, thereby ensuring a smooth and legally compliant dissolution of the LLP.