Companies Act 2013- How to Change Registered Office
Provisions and rules relating to shifting of the registered office from one state to another are contained in Section 13(4) of the Companies Act, 2013 read with rule 30 of The Companies (Incorporation) Rules, 2014. After detailed analysis of provisions of law and practical procedures we have given the following process for shifting of registered office from one state to another. It may be noted that shifting of registered office from one state to another state also involves shifting of registered office from jurisdiction of one ROC to another ROC except the case where two states have common ROC example Delhi & Haryana
Process To Shift Registered Office Of Company From One State To Other
|1||Send Notice of Board Meeting along with Agenda and notes on Agenda to all the Directors, seven clear days before the date of board meeting.|
|2||Call And Hold a Board Meeting:
|3||Send Notice Of General Meeting to all members along with Explanatory Statement (Section-102), Proxy Form, Route Map and Attendance Slip(21 clear days notice or EGM can be held at shorter period by consent of 95% of shareholders)|
|4||Call and Hold Extra ordinary General Meeting and Pass the Special Resolution approving the shifting subject to the approval of the RD.|
|5||File Form MGT-14 with ROC within 30 days of passing of special resolution with the following attachments:
|6||Publication of Notice in Newspaper at least 30 days before filing form INC 23 n Form No.INC.26, at least once vernacular newspaper in the principal vernacular language in the district in which the registered office of the company is situated, and at least once in English language in an English newspaper circulating in that district.|
|7||Prepare List of Employees.|
|8||Prepare an Application in and all relevant annexure to be filled with the REGIONAL DIRECTOR for seeking approval for shifting of the registered office from one state to another.|
|9||Send a copy of the application with complete annexure to the REGISTRAR (ROC) And CHIEF SECRETARY OF THE STATE where the registered office is situated at the time of filing the application and obtain acknowledgment for sending the notice.|
|10||The Original Application U/s 13(4) along with all necessary Annexure for seeking approval of the Central Government(RD) for shifting of Registered office from one State to another .|
|11||Form- INC-23 should be filed along with the fee and the following documents:-
|12||The Petition along with the Enclosure should be Serially Numbered. And scanned copy of the petition is filed in Form INC-23, a Hard Copy of the petition is submitted to the Concerned Regional Director Office in form GNL-1.|
|13||After checking of application with Annexures the hearing will take place at the Regional Director office and it should be represented by the company or practicing professional or advocate. The creditors, if any and the representatives of the company may also represent and are heard before making any order.|
|14||The Regional Director will make an order confirming the alteration on such terms and conditions, if any, as it thinks fit, and may make such order as to costs as it thinks proper.|
|15||File e-form INC-28 with ROC along with following Documents:
|16||File e-form INC-22 with ROC along with following Documents:
|17||After obtaining certificate of Incorporation, Make alteration in the MOA with respect to the state in every copy of Memorandum. Each stationery, banner, signboard, bills, invoice etc. should show the new address and necessary advice should be sent to shareholders, debenture holders, and other concerned parties. Necessary changes are required to be made in the letter-heads, books, records etc. of the company. The necessary changes are required to be made in PAN, TAN and inform to all the Government departments, banks, customers and others wherever required.|
Shifting Of Management Office Address
Shifting of Management Office / Corporate office can be done anywhere in India no procedure is specifically mentioned in Companies Act 2013 and no filings needs to be done.
Checklist To Shift Registered Office From One State To Other
Following is the checklist for changing Registered Office from one state to another.
- Copy of MOA and AOA.
- Certified True Copy of Board Resolution.
- A copy of the Notice Convening The General Meeting along with relevant Explanatory Statement;
- A copy of the Special Resolution sanctioning the alteration by the members of the company; (if possible supportive by Attendance sheet)
- A copy of the Minutes of The General Meeting at which the resolution authorizing such alteration was passed, giving details of the number of votes cast in favor or against the resolution;
- An Affidavit Verifying the application (On Stamp Paper duly notarized)
- The List of Creditors and Debenture Holders entitled to object to the application;
- An Affidavit Verifying The List of Creditors; (On Stamp Paper duly notarized)
- The document relating to payment of application fee;
- Copy of Newspaper Advertisement.
- Affidavit verifying non-retrenchment of employees.
- Affidavit verifying the Publication of Newspaper Notice.
- Memorandum of Appearance and Board resolution authorizing company secretary / Chartered Accountant or advocate.
- A copy of Board Resolution or Power Of Attorney or the executed Vakalatnama, as the case may be (in the favour of Professional).
- An Affidavit verifying the list of Employees. (On Stamp Paper duly notarized)
- Copy of the latest audited balance sheet and profit and loss account of the company along with auditors’ and directors’ report.
- Affidavit proving the dispatch and service of notice to the Chief Secretary.
- Board resolution authorizing the director to submit the petition.