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Due Dates INC-22 — Change of Registered Office

INC-22 — Change of Registered Office

Companies Act 2013 s.12

Notice of change of registered office within the same city (30 days) or outside city/state (after Board/Special resolution, RD approval where applicable).

Due dates and late fees

FYDue DateLate FeeNote
FY 2024-25Within 30 days of shiftings.12(8) penalty: ₹1,000/day, cap ₹1,00,000Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.
FY 2025-26CurrentWithin 30 days of shiftings.12(8) penalty: ₹1,000/day, cap ₹1,00,000Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.
FY 2026-27Within 30 days of shiftings.12(8) penalty: ₹1,000/day, cap ₹1,00,000Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.

FY-specific notes

FY 2024-25: Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.

FY 2025-26: Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.

FY 2026-27: Inter-state shift requires RD (Regional Director) approval and public notice — timeline shifts to weeks/months.

⚠ VERIFY

Inter-state shift procedure has separate INC-23 / INC-28 filings; confirm the specific chain for the client's move.

Late fee calculator

Calculate the related statutory fee for this obligation.

Section 403 Companies Act — Additional Fee for Late ROC Filing