Shifting of Registered Office

Introduction

Seamless Relocation. Full Legal Compliance.

A company’s Registered Office is its official address where statutory communications are received. Under the Companies Act, 2013, companies are permitted to shift their registered office, subject to specific procedures, approvals, and jurisdiction, depending on the type of change.

Whether it’s a move within the same city or across states, our firm ensures full legal compliance and smooth transition at every step.

Shifting of Registered Office

Legal Framework

Governing Law: Companies Act, 2013

Applicable Sections: Sections 12, 13

Rules: Companies (Incorporation) Rules, 2014

Authority: Registrar of Companies (ROC), Regional Director (RD), Central Government (in some cases)

Types of Registered Office Shifts

Within same city/town/village

Same ROC Board Resolution + ROC filing

Within same ROC jurisdiction but outside city

Same ROC Board + Shareholder Resolution

From one ROC jurisdiction to another within same state

Different ROC Special Resolution + ROC Approval

From one state to another Different State & ROC

Special Resolution + Approval from Regional Director

Documents Required (Common)

  • Board Resolution & Special Resolution (if applicable)
  • Altered MOA (in case of interstate shift)
  • Utility bill (not older than 2 months)
  • NOC from property owner / Rent agreement
  • Proof of ownership (if applicable)
  • Newspaper publication (for RD approval cases)
  • List of creditors and auditor’s certificate (for state/ROC shifts)
  • Affidavit and declaration by directors

1. Shift Within Same City / Local Limits

Process:

Board meeting to approve new address

File Form INC-22 with ROC within 30 days

Documents:

Utility bill (not older than 2 months)

NOC from premises owner

Board Resolution

  • No shareholder or government approval needed
2. Shift Outside Local Limits but Within Same ROC

Process:

Hold Board Meeting

Hold EGM → Pass Special Resolution

File Form MGT-14 within 30 days of passing resolution

File Form INC-22 for address change

  • Shareholder approval mandatory
3. Shift From One ROC to Another Within the Same State

Process:

Board Meeting → EGM → Pass Special Resolution

File Form MGT-14 and Form INC-23 (application to Regional Director)

Serve notice to creditors, publish newspaper ads

Obtain RD approval

File INC-28 with ROC after RD order

File INC-22 for final shift

  • Involves Regional Director approval
  • No need to alter state name in MOA
4. Shift From One State to Another

Process:

Convene Board Meeting and EGM → Pass Special Resolution

Alter Clause II of MOA (State Clause)

File MGT-14 and INC-23

Serve notice to creditors, ROC, Chief Secretary of state, etc.

Publish newspaper advertisement in Form INC-26

Obtain Regional Director’s confirmation

File INC-28 (RD order) and INC-22 (new address)

Apply for new PAN & GST registration as per new state

  • MOA Alteration + RD approval mandatory
Key Forms Involved

Form Purpose

INC-22 Notice of change of registered office

MGT-14 Filing special resolution

INC-23 Application to RD (if applicable)

INC-26 Newspaper advertisement

INC-28 Filing of RD order