GST Registration Amendment
File amendment on GST portal within 15 days. Highest priority — attracts Section 122 CGST penalties if missed. Fresh GST registration if moving to a different state.
Company Compliance
Change Office Add Registration
File INC-22 / INC-23 with MCA in 3 to 5 days (within city). All 4 types covered — within city to inter-state. Expert support.
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SAMPLE
Change Registered Office Address Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
15–30 Day Deadline
INC-22 within 15 days (within city) or 30 days (inter-city)
02
₹1,000/Day Penalty
Late filing under Section 12(8), capped at ₹1 lakh
03
4 Types Covered
Within city, inter-city, inter-ROC and inter-state
04
3–5 Days (Within City)
Typical turnaround for same-city office changes
OVERVIEW
What Is a Registered Office Address Change?
A registered office address change is the statutory process of updating a company’s official address with the Registrar of Companies by filing Form INC-22 under Section 12 of the Companies Act, 2013. Every company must file this form within 15 to 30 days of relocating its registered office.
The process varies based on four scenarios: within the same city, between cities in the same state and ROC, between ROC jurisdictions within the same state, and between states. Government fee starts at ₹200 for companies with authorised capital up to ₹1 lakh. Section 12(3)(a) requires a name board at the registered office displaying the company name, CIN, address, email and phone.
Governing LawCompanies Act, 2013 (Sec 12)
Key FormsINC-22, INC-23, MGT-14
Filing Deadline15–30 days from resolution
Processing Time3–5 days to 90–180 days
TYPES OF CHANGE
Types of Registered Office Change
| Type of Change | Forms Required | Approval Authority | Timeline | Est. Total Cost |
|---|---|---|---|---|
| Within Same City (Same ROC) | INC-22 only | Board + ROC | 3 to 5 days | ₹3,199 – ₹7,999 |
| Between Cities (Same State, Same ROC) | INC-22 + MGT-14 | Board + Shareholders + ROC | 15 to 30 days | ₹5,199 – ₹12,999 |
| Between ROC Jurisdictions (Same State) | INC-23 + MGT-14 + INC-22 | Board + Shareholders + RD + ROC | 30 to 60 days | ₹7,999 – ₹15,999 |
| Between States (Inter-State) | INC-23 + MGT-14 + INC-22 | All + MoA Amendment + Newspaper Notice | 90 to 180 days | ₹15,999 – ₹25,999 |
States with multiple ROCs: Maharashtra (Mumbai + Pune), Tamil Nadu (Chennai + Coimbatore), Karnataka (Bangalore + Hubli-Dharwad). Moving between these requires INC-23 even within the same state.
DOCUMENTS REQUIRED
Documents Required for Registered Office Change
1. Board / Special Resolution
Board resolution for within-city change. Special resolution (75% majority) for inter-city, inter-ROC and inter-state changes.
2. Utility Bill
Electricity, telephone or gas bill for the new address, not older than 2 months from the date of INC-22 filing.
3. NOC from Landlord
No Objection Certificate from the landlord if the premises is rented, matching the exact address in the form.
4. Rent Agreement / Ownership Proof
Valid rent agreement or ownership documents for the new registered office premises.
5. Office Photo with Name Board
Photograph showing the name board (company name, CIN, address, email, phone) with a director present and geolocation metadata.
6. Additional for Inter-State
Amended MoA, newspaper notice (English + vernacular) and creditor consent letters.
PROCESS
Step-by-Step Process to Change Registered Office
1. Pass Board or Special Resolution
For within-city: board resolution. For inter-city / inter-ROC / inter-state: special resolution with 75% shareholder majority at EGM (21-day notice under Section 101).
2. Arrange Address Proof and NOC
Obtain utility bill (≤ 2 months old), landlord NOC (if rented), rent agreement/ownership proof and office photograph with name board and geolocation.
3. File INC-22 on MCA V3 Portal
Fill Form INC-22 with new address details, attach documents, get professional certification, affix director DSC and pay government fee (₹200–₹5,000). Submit within 15 days (within city) or 30 days (inter-city).
4. File MGT-14 (If Applicable)
If a special resolution was passed, file Form MGT-14 within 30 days of the resolution. Attach special resolution and explanatory statement.
5. File INC-23 for RD Approval (If Applicable)
For inter-ROC or inter-state: file INC-23 with Regional Director (₹5,000 fee). Attach resolution, newspaper ad (inter-state), creditor consent and altered MoA. Processing 30–180 days.
6. Receive ROC Approval & Updated Records
ROC updates Master Data. For INC-23 cases, file INC-22 with the new ROC after RD order. Download updated Certificate of Incorporation.
7. Complete Post-Change Compliance
Update GST (within 15 days), PAN/TAN, banks, PF/ESI, letterheads and name board. Fresh GST registration if moving to a different state.
PENALTIES
Penalties for Late Filing of INC-22 / INC-23
| Form | Filing Deadline | Penalty for Late Filing | Maximum Penalty |
|---|---|---|---|
| INC-22 (within city) | 15 days from board resolution | ₹1,000/day (company + each officer) | ₹1 lakh |
| INC-22 (inter-city) | 30 days from special resolution | ₹1,000/day (company + each officer) | ₹1 lakh |
| MGT-14 | 30 days from special resolution | ₹1,000/day (company + each officer) | ₹1 lakh |
| INC-23 | As prescribed by Regional Director | Rejection of application | N/A |
Penalty period starts from the date of the board resolution, not the date of physical relocation. A 15-day delay costs ₹15,000; a 30-day delay costs ₹30,000.
POST-CHANGE
Post-Change Compliance Checklist
PAN / TAN Update
File correction with NSDL / UTIITSL for PAN and TAN to reflect the new registered office address.
Bank, PF & ESI
Update bank account records and PF/ESI authorities (15-day deadline for PF/ESI) as soon as possible.
Name Board & Stationery
Display name board at new office (company name, CIN, address, email, phone) before filing INC-22. Update letterheads and stationery after approval.
COMPARISON
INC-22 vs INC-23: Which Form Do You Need?
| Parameter | INC-22 | INC-23 |
|---|---|---|
| Purpose | Notify ROC of address change | Seek Regional Director approval |
| Filed With | Registrar of Companies | Regional Director |
| Required For | All types of office change | Inter-ROC and inter-state only |
| Government Fee | ₹200 – ₹5,000 (capital-based) | ₹5,000 (flat fee) |
| Filing Deadline | 15–30 days from resolution | Before INC-22 (for inter-ROC/inter-state) |
| Professional Certification | Required | Not required |
| Processing Time | 2 to 5 working days | 30 to 180 days |
Every registered office change requires INC-22. You need INC-23 only when the move crosses ROC jurisdiction or state boundaries. When both are needed, INC-23 is filed first.
WHY CHOOSE US
Why Corporate Mart?
Expert INC-22 / INC-23 Filings
Specialists experienced in all 4 types of office changes, resolution drafting, document verification and MCA V3 submissions.
Complete End-to-End Support
Resolution drafting, address proof & NOC verification, professional certification, form filing, ROC follow-up and post-change GST/PAN guidance.
Fast 3–5 Day Turnaround
Within-city office changes processed in 3 to 5 working days from document submission, with focus on filing well within the deadline.
Transparent Pricing
Clear, transparent professional pricing. Government fees charged separately at actuals with no hidden charges. Government fees charged separately at actuals with no hidden charges.
FAQ
Frequently Asked Questions
Pass a board resolution (within city) or special resolution (inter-city/inter-state), arrange utility bill, NOC and office photo, file Form INC-22 on the MCA portal within 15–30 days, and complete post-change updates (GST, PAN, bank). Inter-ROC and inter-state changes also require INC-23 and Regional Director approval.
Corporate Mart provides transparent, tailored assistance based on your entity structure and state requirements. Contact our expert team for a detailed proposal. Government fee for INC-22 is ₹200–₹5,000 based on authorised capital. Government and statutory fees depend on the entity structure and state requirements. Contact our expert team for a detailed proposal.
Late filing attracts ₹1,000 per day for the company and each officer in default under Section 12(8), capped at ₹1 lakh per form. The penalty starts from the date of the board resolution, not the date of physical relocation.
INC-23 is required only when the registered office moves between different ROC jurisdictions (e.g. Mumbai to Pune) or between states. For within-city and same-ROC inter-city changes, INC-22 alone is sufficient.
Within city: 3 to 5 working days. Inter-city (same ROC): 15 to 30 days. Inter-ROC: 30 to 60 days. Inter-state: 90 to 180 days (includes newspaper notice and Regional Director approval).
Board/special resolution, utility bill (not older than 2 months), NOC from landlord (if rented), rent agreement/ownership proof, office photograph with name board and geolocation, and director’s DSC. Inter-state also needs amended MoA, newspaper notice and creditor consents.
Yes. File a GST registration amendment within 15 days of the change. If the new address is in a different state, apply for fresh GST registration in the new state and surrender the old one. GST has the shortest deadline and highest penalties for non-compliance.
Yes. Section 12(3)(a) requires a name board displaying the company name, CIN, registered office address, email and phone number. The office photograph submitted with INC-22 must show this name board with a director present.
