If yours is a Company Registered under the Companies Act you have to complete the winding up formalities under the Act.
In case of closure/winding up you have to get No Due Certificate from the ESI authority as well as from the PF authority.
The ESI & PF authorities conduct Inspection in such cases which is mandatory requirement under the present Inspection Policy and will initiate proceedings to ascertain any due is payable. Thereafter they issue No Due Certificate .
P S Lakshmanan
From India, Kolkata