Registered Address change
The registered office of a company is a place where all the communication related to business is held. In addition to a registered office, a company can also have a corporate office, branch, factory, or administrative office. However, the registered office of a company in India must be registered with the Ministry of Corporate Affairs, the other branches and offices can be opened by a company without any prior intimation to the ROC.
The registered office of the company in India will determine the domicile of the company (state of Incorporation). The ROC will be determined by the state or location in which the registered office of the company is located. In case there is a change of address in the registered office of a company the ROC must be notified within 15 days.
While incorporating a Private Limited Company it is important to declare the registered office of the Company and to submit the relevant documents. Here is the list of documents to be submitted while declaring a registered office of a company during the incorporation of the company:
- Electricity Bill/Water Bill/ Property Tax Receipt.
- NOC from the Landlord in case if the place is rented.
- Rent or the lease agreement between the landlord and the company.
The name and the address on the electricity bill/water bill/ property tax receipts should exactly match the NOC certificate by the landlord and the rental agreement. There is no such requirement for the registered office to be a commercial or industrial property. Also, the registered office cannot be vacant land or a building that is under construction. The registered office of a company can also be a residential property.
If the company has not decided the registered office of the company while filing for incorporation. The Companies Act,2013 also provides the option for the company to declare a temporary address. The registered office of the company should be declared by filing INC22 within 15 days of incorporating a company.
To Change the address of the registered office
After the registered office of a company is declared by Filing the INC 22. In case there are any changes in the registered office of the company it must be intimated to the ROC. If the change in the registered office address is within the same area of city or town or village it must be notified within 15 days by filing the relevant forms.
If the change of the registered office address is outside the limits of the city or town or village then the registered office must approve a special resolution passed by the company. Suppose the registered office of the company is to be changed from one jurisdiction of a ROC to another jurisdiction, then the change should be approved by the Regional Director of the ROC. Visit www.indiafilings.com to know more about the address change of a registered office.
Types of changes in a registered office
A Company would want to change its office after some time. The registered office of a company needs to be changed with prior intimation. MCA has provided procedures to change the address of the company, this must be followed by the company.
Types of changes in the address of the registered office.
- Within the same city
- Within the same state and ROC
- To other ROC in the same state
- From one state to another
We will have a detailed look here:
- 1Change in the registered office within the same cityThe process to change the registered office in the same city is very simple.
- Firstly, the company must arrange a board meeting and pas a resolution about the same.
- The company needs to file a form INC22 with the MCA. It should be filed within 30 days of passing the board resolution.
- The utility bill for business address proof, NOC from the owner, and the rental agreement is the place is rented must be attached.
- 2Change in the registered office address with a different ROC but within the stateSuppose the company wants to change the registered office from the jurisdiction of one ROC to another then the company has to apply for the approval of the Regional Director as prescribed in Form INC-23. After the Regional Director confirms the change the same confirmation must be filed with the ROC within 60 days. Within 30 days of filing, the ROC shall confirm the change of address.
- 3Change of address in the same state but different ROCIn Large states like Maharashtra and Tamil Nadu there are two registrars of companies. At times it may happen that when the address of the company is changed the ROC also changes. Hence, there is a different procedure when such change happens.
- 4Change of address in another stateThe procedure to shift the registered from one state to another is a bit different from others. The MOA of the company changes as the registered office address also changes.
- It is necessary to hold a board meeting and pass a resolution to call an extraordinary general meeting.
- A special resolution is to be passed in the EGM about the change in the address of the registered office as well as for altering the MOA. The resolution must be filed in MGT14 within 30 days with the MCA.
- The company has to publish an advertisement for shifting the office not more than 30 days before the date of application to the regional director. It should be published in at least vernacular or the regional newspaper and in an English newspaper.
- The company should also send a notice to the creditors and the debenture holders if there are any and to other regulatory bodies as applicable to the company.
- An application to the Regional Director should be filed for shifting the registered office along with the documents that are specified.
- In case an objection is received then there is a hearing with the Central government and necessary orders will be passed. If no objection is received, then the order will be passed without any hearing.
- The confirmation received from the RD to the ROCs is to be filed by the company within 30 days from the date of the order.
- Within 30 days it is necessary to file form INC-22 to the ROC with the required documents.The central government should dispose of the change of the registered office application outside the state within 60 days of the application and before passing the resolution it should confirm that the change is with the consent of the creditors, debenture holder, etc. The approval by the central government shall be filed with the registrars of both states. The ROC of the state wherein the new office will be located has to register the same and a new certificate of incorporation should be issued.
Once the receipt of approval for all the forms that are filed with the MCA the procedure for changing the address of the registered office gets completed. A company needs to update the address at all the applicable places. The new address should be changed on the PAN, TAN, Bank accounts, all other registrations, and the licenses, alteration in each of the MOA.