Changing the registered office of a company or LLP is a routine but procedure-heavy corporate action. Whether you're relocating within the same city, to a different city in the same state, or to a different state entirely — each type of change has different procedural requirements, approval levels, and timelines. This guide explains the complete registered office change process under the Companies Act, 2013.
💡 Relocating your company's registered office? Our CA team handles the complete process — board resolutions, MCA filings, and ROC intimation — for registered office changes across India. Send an Enquiry →
1. Types of Registered Office Change
| Type of Change | Approval Required | MCA Form |
|---|---|---|
| Within same city / town / village | Board Resolution only | INC-22 (within 30 days) |
| Outside current city but within same RoC jurisdiction and same state | Special Resolution (shareholders) | MGT-14 + INC-22 |
| Within same state but different RoC jurisdiction | Special Resolution + Regional Director (RD) approval | MGT-14 + INC-23 + INC-22 |
| From one state to another state | Special Resolution + Central Government (RD) approval + Creditor/employee NOC | MGT-14 + INC-23 + INC-22 + Publication in newspaper |
2. Change Within Same City — Simplest Type
For a change within the same city/town/village — the easiest type:
- Pass board resolution approving new address and authorising director to file INC-22
- File Form INC-22 on MCA portal within 30 days of board resolution
- Attach: utility bill or rent agreement + NOC from property owner for new premises
- Update GST registration (same GSTIN for same state), bank accounts, and all correspondence
GST must be updated separately after every registered office change — our team handles GST amendment filing alongside MCA forms.
Handle GST Amendment Too →3. Inter-State Registered Office Change — Most Complex
Moving the registered office from one state to another is the most procedure-intensive change. Key requirements:
- Special Resolution: Passed at EGM (75% shareholder majority) — must be passed at least one month before filing with Regional Director
- Advertisement in newspapers: One in English and one in vernacular language (of the state where the registered office is currently situated) — at least one month before filing with RD
- Notice to creditors and debenture holders: Individual notice along with newspaper advertisement
- No objection from creditors: If any creditor objects, the court / Tribunal may direct security to be deposited
- Regional Director (RD) Application — INC-23: Filed with the MCA's Regional Director of the current state
- RD Order: Issued within 30 days if no objection; up to 60 days if objections received
- INC-22: Filed with the new state's RoC within 60 days of RD order — along with fresh COI
- Amendment of MOA: Change in registered office address in MOA requires alteration — included in the special resolution
4. GST and Other Regulatory Impact
- Same state change: GSTIN remains. Update address in GST registration within 15 days.
- Inter-state change: New GST registration in the new state required. Old registration to be surrendered. Transitional ITC may be affected — plan carefully.
- Bank accounts: Update bank with new address and new state branch if required
- Labour law registrations: PF, ESI, professional tax — re-register in the new state
- Contracts and licenses: May need to be updated — especially state-specific licenses (Shop Act, factory license, etc.)
Inter-state office moves involve multiple regulatory changes across GST, labour laws, and banking. Our CA team creates a complete migration checklist for your move.
Plan My Inter-State Move →Registered Office Change — Within City, State, or Inter-State
Board resolutions, MCA forms, Regional Director applications, newspaper publications, and all consequential regulatory updates — our CA team manages the complete registered office relocation process for companies and LLPs across India.
Start Registered Office Change →Disclaimer: This article is for general informational and educational purposes only, representing our professional views as Chartered Accountants. It does not constitute legal or tax advice. Laws and regulations are subject to change. Please consult our team for situation-specific guidance.