REGISTERED OFFICE- Shifting From one place to another within the local limits of any City, Town or Village
Registered office of a company is a principle place of business activity of a company. It is mandatory for all companies to have its registered office and to inform the Registrar of Companies (ROC) about the location and any change thereto within the prescribed time.
Provision Relating to Registered office of a company
♠ Registered office of a newly Incorporated Company
Section 12 (1) provides company to have a registered office capable of receiving and acknowledging all communications and notices as may be addressed to it on and from the fifteenth day of its incorporation and at all times thereafter.
*Section 146 of Companies Act, 1956 required to set up a registered office either from the day on which a company begins to carry on business or from 30th day after the day of its incorporation. Whichever is earlier.
♠ Verification of Registered officeOnline GST Certification Course by TaxGuru & MSME- Click here to Join
Section 12(2) read with Rule 25 of Companies (Incorporation) Rules, 2014, provides company to furnish to the Registrar verification of its registered office within a period of thirty days of its incorporation in Form No. 22.
*Companies Act, 1956 doesn’t provides for verification of registered office
PROCEDURE FOR CHANGE IN REGISTERED OFFICE
Shifting of Registered Office From one place to another within the local limits of any City, Town or Village
i. Calling of Board Meeting: Meeting of Board of Director should be called by giving 7 days notice to Directors
ii. Passing of Resolution: Resolution to shifting of registered office from one place to another within the local limits of any city, town or village to be passed at duly convened Board Meeting.
iii. Intimation to ROC: Notice of every change of the situation of the registered office, verified in the manner prescribed, after the date of incorporation of the company, shall be given to the Registrar within fifteen days of the change, Inform INC-22, who shall record the same.
*Section 146(2) of companies Act, 1956 provided with the time limit of 30 days for filing intimation to ROC for change in Registered office address.
** Local Limits : “Local limits” should be taken to mean both the local body limits and the postal limits, and where the two do not coincide, the wider of the two.
Attachments of Form INC-22
(Author is a Company Secretary in Practice from Delhi and can be reached at firstname.lastname@example.org/ Piplaniandassociates@gmail.com)