INC-22 (change of situation of the registered office)
The notice a company gives the Registrar after the situation of its registered office changes, with the verification documents for the new address.
Change of situation of the registered office
Counted from change of the situation of the registered office after incorporation
- MCA
- MCA event filings
- INC-22
- 2026-09-01
INC-22 is due within 30 days of the change in the situation of the registered office. Section 12(4) read fifteen days until the Companies (Amendment) Act, 2017 substituted thirty with effect from 27 July 2018, so older guidance is a fortnight short. Where the shift crosses a Registrar's or a State's jurisdiction there is an approval step first, and the resulting order is filed in INC-28.
Deadlines counted from an event
Within 30 days of the change, under section 12(4), filed in Form INC-22 under rule 27 of the Incorporation Rules with the verification documents that rule 25(2) prescribes.
The rule
Within 30 days of the change, under section 12(4), filed in Form INC-22 under rule 27 of the Incorporation Rules with the verification documents that rule 25(2) prescribes.
Who must comply
- Every company that changes the situation of its registered office after incorporation
- For a specified IFSC public or private company the thirty days is read as sixty, under G.S.R. 8(E) and G.S.R. 9(E) of 4 January 2017
Statutory basis
Before you file
- Pass the Board resolution, and the special resolution where section 12(5) requires one.
- Get the registered document of title to the new premises, or the notarised lease or rent agreement with a rent receipt not older than one month.
- Get the owner's authorisation to use the premises as the registered office.
- Get a utility bill for the premises not older than two months.
- Get the Regional Director's confirmation first where the office moves from one Registrar's jurisdiction to another within the same State.
- Get the Central Government's approval first where the office moves from one State to another.
How to file
- Log in to the MCA21 V3 portal as a business user.
- Open Form INC-22.
- Enter the new address of the registered office and the date of the change.
- Attach the proof of the registered office address.
- Attach the owner's authorisation and the utility bill.
- Attach the resolution that approved the change.
- Sign the form with the digital signature of an authorised signatory.
- Pay the filing fee.
- Submit the form within 30 days of the change.
- File Form INC-28 separately where a Regional Director or Central Government order approved the shift.
If you miss it
Section 12(8) charges the company and every officer in default ₹1,000 for every day the default continues, up to ₹1 lakh. Section 12(9) adds a sharper risk: where the Registrar has reasonable cause to believe the company is not carrying on business, he may physically verify the registered office and, if a default under section 12(1) is found, begin striking the company off the register under Chapter XVIII.
- Section 12(9) lets the Registrar start removal of the company's name from the register after a physical verification of the registered office
- Notices and communications sent to the address on record remain validly served, so an unregistered change means the company can miss a demand or a summons
Recent changes affecting this
Common questions
Is INC-22 due in fifteen days or thirty?
Thirty. Section 12(4) said fifteen until the Companies (Amendment) Act, 2017 substituted thirty with effect from 27 July 2018. For a specified IFSC company it is read as sixty.
Does a shift to another State need only INC-22?
No. It needs a special resolution and the Central Government's approval first, and the certified copy of that order is filed in INC-28 within 30 days of receipt. INC-22 notifies the change of address itself.