Compliances related to change in registered office
The compliance under Companies Act, 2013 for change in registered office are summarized in the following table:
| Shifting of registered office | Nature of Approval | e-Forms | Alteration of MOA |
|---|---|---|---|
| Within local limits of city, town or village | Board Resolution | INC -22 (Notice of situation or change of situation of registered office) within 30 days of Board resolution | NA |
| Outside local limits of city, town or village, within the same RoC and same state | Board Resolution + Special Resolution | • MGT – 14 within 30 days of Special Resolution • INC – 22 within 30 days of Special Resolution | NA |
| From one RoC to other within the same state | Board Resolution + Special Resolution + Approval of Regional Director | • MGT – 14 within 30 days of Special Resolution • INC – 23 (Approval of RD to shift the Registered Office from one ROC to another within the same State) • INC – 28 (Notice of Order of the Court or Tribunal or any other competent authority) within 60 days from the date of order of Regional Director • INC – 22 within 30 days from the date of order of Regional Director | NA |
| From one state to another, outside the jurisdiction of existing RoC | Board Resolution + Special Resolution + Approval of Regional Director | • MGT – 14 within 30 days of Special Resolution • INC – 23 (Approval of RD to shift the Registered Office from one state to another) atleast 1 month after serving notice to creditors and publication of newspaper advertisement • INC – 28 (Notice of Order of the Court or Tribunal or any other competent authority) within 30 days from the date of receipt of order of Regional Director • INC – 22 within 30 days from the date of order of Regional Director | Yes |