Section 12 of the Companies Act, 2013 mandates all the companies to have registered office either at the time of incorporation or within 30 days of incorporation. Registered office of a company is a place where all the communications, notices may be sent and all the Statutory Records and Registers are maintained. The situation clause of Memorandum of Association contains the state in which registered office of the company is situated.
However, the notice of detailed address is required to be given in e-form INC-22 to Registrar of Companies at time of registration of the Company. Further any changes in the situation of registered office is also required to be notified to Registrar of Companies within 30 days in e- Form INC- 22 along with prescribed fees.
Type of situation of shifting of Registered Office:
- Shifting of Registered Office within local limits of city, town or village with the approval of Board of Directors.
- Shifting of Registered Office otside local limits of city, town or village, but within the same RoC and same state with approval of Board and Shareholders of the Company.
- Shifting of Registered Office from one RoC to other within the same state with the approval of Board, shareholder and Regional Director of MCA.
- Shifting of Registered Office from one state to another, outside the jurisdiction of existing RoC with the approval of Board, shareholder and Central Govt.
