Service brief · Chapter II · Event-based filings

Change your registered office,via the route that actually applies.

Moving to a nicer office in the same neighbourhood, relocating to a different Registrar's territory within your state, or shifting the company across state borders. Each triggers a different Ministry-of-Corporate-Affairs filing, a different set of approvals, and a very different timeline. This brief is all three routes, in full.

Brief last revised · July 2026

I.
Part One

How the filings work

Three routes, one filing per route, matched to where you are moving from and to.

Why this brief exists

Situations that bring people to this filing

Founders reach the office-change filing from a small handful of real-world triggers. The mechanics are the same within each route, but knowing your route up front is what shapes the timeline and the budget.

  1. i.

    Moving from a home address to a commercial premise

    Many companies incorporate at a founder's home address to get started. As soon as the team grows, the office moves to a coworking space, WeWork, or a leased office. If the new address is in the same city or ROC territory, this is a route-1 filing. If it is even one ROC away, it becomes route 2.

    File a same-city office change
  2. ii.

    Relocating within the same state

    A company registered in Pune moves its main office to Nashik. Both are in Maharashtra, but Pune and Nashik fall under different Registrars. Route 2 applies: Regional Director's approval is needed, alongside INC-22 and INC-28.

    File a different-ROC office change
  3. iii.

    Shifting to a different state

    A Bangalore-registered company relocates its office to Mumbai. This is route 3, the most involved: a special resolution, a public notice in newspapers, a Regional Director hearing where creditors can object, and multiple filings. Timeline of two to four months is normal.

    File a cross-state office change
  4. iv.

    Landlord change forces a move

    Your current registered-office lease is ending, the landlord is not renewing, and you need a new address recorded on the MCA portal before your next annual filing. Whichever route applies depends on where the new address sits. The paperwork trigger is often a landlord-side event, not a business choice.

    Start the filing
Match your move to a route

Which route applies to you

The Companies Act sets three procedural tiers depending on how far the office is moving. The tier drives the paperwork, the approvals needed, and the timeline. Getting the tier wrong at the start means filing the wrong form and starting over.

Route 1, same city

Old and new address are in the same city, town, or village AND fall under the same Registrar of Companies. The board can decide on its own. Only INC-22 is filed with MCA. About a week.

Route 2, different ROC, same state

Old and new address are in the same state but different Registrar territories. Board resolution + Regional Director's approval (INC-23) + INC-22 + INC-28. 30 to 45 days.

Route 3, cross-state

The new address is in a different state. Requires a special resolution of shareholders, a newspaper advertisement 30 days before the RD hearing, and MoA amendment. 60 to 120 days.

The filing

What each form actually does

Depending on the route, one to four forms are filed with the Ministry. Every form is digitally signed by a director and certified by a Practising Company Secretary.

The forms involved

  • INC-22
    Notice of change of registered office. The one filing common to all three routes. Filed within 30 days of the change taking effect. Requires proof of the new address (utility bill, NOC, rental agreement).
  • INC-23
    Application to the Regional Director for approval of the change. Used in routes 2 and 3 (any change of ROC territory). Filed with the special resolution, board minutes, and creditor NOC if any.
  • INC-28
    Filing of the Regional Director's order once approval is granted. This is the RD's formal permission being placed on the company's record. Used in routes 2 and 3.
  • MGT-14
    Filing of the special resolution passed at the general meeting. Used in route 3 (cross-state) because the MoA capital-clause equivalent (registered-office state) is being amended.
From your side

Documents you will need to send

The paperwork depends on the route. Route 1 is the smallest set; route 3 is the largest.

For all three routes

  • Board resolution recording the change (minuted, signed, dated)
  • Latest utility bill for the new premises (electricity, phone, gas, water) issued in the last two months, in the owner's name
  • No-Objection Certificate from the owner of the new premises
  • Rental or leave-and-licence agreement, if the premises is not owned
  • Certificate of Incorporation and current MoA + AoA

For routes 2 and 3 (RD approval)

  • EGM notice with explanatory statement and signed minutes of the special resolution
  • List of creditors and debenture holders with amounts outstanding, certified by a director
  • NOCs from secured creditors, or evidence they were notified and did not object
  • Newspaper advertisements (route 3 only), in one English and one vernacular paper of the current state
  • Latest audited balance sheet and profit-and-loss for the RD to see the financial position
Step by step

Timeline by route

The five stages below cover route 3 (cross-state), which is the longest. Route 2 skips the newspaper advertisement and the consequent 30-day RD notice window. Route 1 collapses to just the first two stages plus the INC-22 filing.

  1. Day 1

    Briefing and route confirmation

    You share the current office address and the new one. The applicable route is confirmed by matching the two addresses to the ROC (Registrar of Companies) territory and state. The document checklist follows the same day.

  2. Days 1–2

    Board resolution and, if needed, EGM notice

    The board resolves to shift the office. For same-city moves, this is the operative resolution. For different-ROC or cross-state moves, the board also calls a general meeting for the shareholders to pass a special resolution.

  3. Days 2–24

    Special resolution and public notice (cross-state only)

    For cross-state moves, the 21-day EGM notice runs, the special resolution is passed, and a public advertisement is placed in one English and one vernacular newspaper of the current state at least 30 days before the RD hearing. NOC or lack of objection from creditors is documented.

  4. Days 24–60

    Regional Director's approval (routes 2 and 3)

    For different-ROC or cross-state moves, INC-23 is filed with the Regional Director. The RD gives 30 days for objections and, if none are received, issues an approval order. The order is filed on the portal as INC-28.

  5. Days 60–65

    INC-22 filed and address updated

    The final INC-22 (notice of change of registered office) is filed within 30 days of the change taking effect. MCA updates the address on the company's public record the same day.

What it costs

Our fee, by route

What it costs, line by line

Starting at ₹4,000 / ₹10,000 / ₹20,000 depending on which route applies.

  • Route 1, same city / ROC territory
    ₹4,000
    Board resolution + INC-22. The simplest and cheapest route. Turnaround about a week.
  • Route 2, same state, different ROC
    ₹10,000
    Board resolution + Regional Director's approval + INC-22 + INC-28. 30–45 days.
  • Route 3, different state entirely
    ₹20,000
    Special resolution + public notice + RD hearing + INC-23 + INC-22 + INC-28. 60–120 days.
  • Government + newspaper + stamp fees
    Extra
    MCA filing fees (₹300–₹600 per form), newspaper advertisement (₹15,000–₹40,000 in metros, for cross-state only), and any state-level stamp duty on new-address KYC.

Your exact all-in number, including newspaper advertising for route 3, appears in the online form before any payment is taken.

After MCA approves

What changes on the ground

Once INC-22 is accepted, the company's address on the MCA public record is updated the same day. Everything downstream needs to catch up.

  • MCA master data reflects the new address
    The registered-office address on the company's MCA public record is updated the same day INC-22 is accepted. Every future filing links to the new address by default.
  • GST portal principal-place update
    GST REG-14 is filed to change the principal place of business. Missing this leaves your GSTIN linked to an address you no longer occupy, and any GST officer visit will fail.
  • Income Tax address update
    PAN and TAN records with the Income Tax department are updated. The jurisdictional Assessing Officer typically changes as well, and the next ITR is filed under the new AO's territory.
  • IEC + import-export documents
    The IEC on the DGFT portal is updated. Foreign trade documents like Advance Authorisation, EPCG, or SEZ licences that quote the office address are re-issued or endorsed.
  • Shop Act, PT, and labour registrations
    State-level registrations (Shop & Establishment, Professional Tax, ESIC, EPF) are refreshed. Cross-state moves may require fresh registrations in the new state, not just an address update.
  • Bank records and letterhead
    Banks are notified with the INC-22 acknowledgement. Letterheads, invoices, PO templates, and vendor onboarding records are updated to show the new address.
  • Statutory registers and MoA
    The company's statutory registers (members, directors, charges) note the address change. The MoA registered-office clause is updated only for cross-state moves; same-state and same-city moves do not need MoA amendment.
  • Website, footer, and legal notices
    The website's About page, contact page, footer, terms, and privacy policy are updated to reflect the new address. Continuing to display an old address can be flagged as a misleading statement.
What goes wrong in practice

Common mistakes to avoid

The forms themselves are short. The trouble comes from getting the route wrong or missing one of the many pre-filing steps.

  • Assuming same-state means same-ROC

    Larger states have multiple Registrar territories. A Pune-to-Nashik move stays in Maharashtra but crosses ROCs, so it is a route 2 filing, not route 1. Filing INC-22 alone in a route 2 case is rejected, and the process has to be restarted with a fresh RD application.

  • Missing the 30-day INC-22 window

    INC-22 has to be filed within 30 days of the change taking effect. For route 1, the change is effective on the board resolution date. For routes 2 and 3, it is the date of the RD order. Late filing attracts MCA's usual additional-fee multiplier, up to 12 times the normal fee.

  • Skipping the creditor notice for route 3

    A cross-state move requires every secured creditor to be notified before the RD hearing. Skipping this can lead to the RD adjourning the hearing, and any creditor can later challenge the change on the ground of insufficient notice. Debenture holders and lenders holding a charge on the premises must be notified in writing and their consent recorded.

  • Utility bill in the previous occupant's name

    The utility bill attached to INC-22 must be in the name of the current occupant or the landlord, dated within the last two months. A bill in the previous tenant's name, or one older than two months, is a common cause of MCA rejection. Get the new-connection acknowledgement or a fresh copy of the bill before filing.

  • Not updating GST and other registrations

    After INC-22 is accepted, the change is on MCA but nowhere else. GST portal, IEC, Income Tax records, Shop Act, EPF, ESIC, and industry-specific licences all carry the old address until each is separately updated. Skipping the downstream update creates dysfunctional records: GST officer visits fail, ITR notices go to the wrong address, and future filings get rejected.

II.
Part Two

Understanding the change

The structural background, read at your pace, in any order.

A single legal address

What the registered office actually is

Every Indian company has one registered office, declared at incorporation. It is the address to which every official communication is delivered: from the Ministry of Corporate Affairs, the Income Tax department, the GST office, courts, creditors, and shareholders. Section 12 of the Companies Act 2013 sits behind this.

The registered office does not have to be the operational office. A company can operate from a factory in one city and have its registered office at a small office in another. But the registered office is the single legal address of the company, and its state determines the ROC territory, the jurisdiction of courts for disputes involving the company, and (for cross-state moves) the stamp duty on any future capital increase.

i.

Must be in India

The registered office has to be a physical address inside India. A P.O. box is not enough. Foreign companies operating in India through a branch or liaison office register those addresses separately under the Companies Act 2013 (Chapter XXII).

ii.

Fifteen-day notice at incorporation

A newly-incorporated company has 30 days to intimate the Registrar of its registered office if it was not fixed at incorporation. Filing this is INC-22 by a different name, same form, same fee schedule.

iii.

Displayed on every document

The company name, CIN, and the registered office address must be printed on every letterhead, invoice, official notice, hoarding at every place of business, and every commercial correspondence. Missing this is a low-grade but persistent compliance breach.

iv.

Address change is a public event

Once the registered office moves, the change is publicly visible on the MCA portal within a day of INC-22 being accepted. Anyone searching your CIN gets the new address immediately. This is a feature: creditors, suppliers, and regulators all update their records off the same source.

For routes 2 and 3

What the Regional Director does

The Regional Director (RD) is a senior MCA officer with jurisdiction over four to eight states. For office-change filings that cross ROC territories, the RD reviews the application, hears any objections, and issues an approval order that allows INC-22 to be filed on the new address.

The RD's review focuses on three things: whether the change prejudices any creditor of the company, whether the notice requirements have been met, and whether the company is up to date on its statutory filings. A company with pending annual returns or unpaid MCA fees will have the application returned or delayed until compliance is caught up.

Once approved, the RD's order is filed as INC-28. The order typically fixes the effective date of the change; INC-22 is then filed within 30 days of that effective date.

Route 3 only

The public notice requirement

For a cross-state move, the company has to publish notice of the proposed change in one English-language newspaper and one vernacular newspaper of the state where the registered office currently sits. The advertisement runs at least 30 days before the Regional Director's hearing.

The advertisement gives the company's CIN, the current and proposed registered-office addresses, the date and place of the RD hearing, and a note that any person interested may object by writing to the RD or appearing at the hearing. Debenture holders, secured creditors, and unsecured creditors above a defined threshold are also served with individual copies of the advertisement.

The purpose of the notice is to give creditors and the public a chance to say whether the move would prejudice them. In practice, objections are rare, but the notice period itself cannot be shortened; skipping it invalidates the change.

  • Newspaper choice matters

    The newspaper has to be one of general circulation in the state, in the language commonly used. In Maharashtra, this is usually The Times of India (English) and Loksatta or Maharashtra Times (Marathi). Regional papers with narrow circulation are rejected by RDs as insufficient.

  • Cost varies with metro market

    Newspaper advertising rates in metros run ₹15,000 to ₹40,000 for a single insertion in a national daily. Regional papers are cheaper (₹5,000 to ₹15,000). The exact cost depends on the paper, the size of the advertisement, and the day of the week. Sunday editions are dearer.

  • Digital notices do not replace print

    Notices on the company website or social media do not count for MCA compliance. Only newspaper advertisements in the prescribed format satisfy the requirement, however outdated print may feel in 2026.

The cost of delay

If the 30-day deadline is missed

INC-22 has to be filed within 30 days of the change taking effect. Missing the deadline attracts MCA's standard additional-fee multiplier, starting at twice the normal fee for delays up to a month and climbing to twelve times for delays beyond six months.

  1. i.

    Fill the online form

    Save and resume anytime. No pressure to finish in one sitting.

  2. ii.

    Review the scope and fee

    The exact all-in fee, the timeline, and what's included appear together before any payment.

  3. iii.

    Filing begins

    Your dashboard tracks every step. Every form is signed and certified by a Practising Company Secretary.