Instruction Kit for eForm INC-22

(Notice of situation or change of address of the registered office of the company)

Table of Contents

About this Document ...............................................................................................2

Part I – Law(s) Governing the eForm ....................................................................2
Section and Rule Number(s) ..................................................................................................................... 2
Purpose of the eForm ................................................................................................................................ 3
eForm Number as per Companies Act, 1956 ............................................................................................ 3
Part II – Instructions to fill the eForm ..................................................................3
Specific Instructions to fill the eForm INC-22 at Field Level .................................................................. 3
Common Instructions to fill eForm........................................................................................................... 9
Part III - Important Points for Successful Submission ......................................11
Fee Rules................................................................................................................................................. 11
Processing Type ...................................................................................................................................... 11
SRN Generation ...................................................................................................................................... 11
Challan Generation ................................................................................................................................. 11
Email ....................................................................................................................................................... 12
Certificates .............................................................................................................................................. 12
Annexure A ............................................................................................................................................. 13

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

About this Document

The Instruction Kit has been prepared to help you file eForms with ease. This documents provides
references to law(s) governing the eForms, instructions to fill the eForm at field level and common
instructions to fill all eForms. The document also includes important points to be noted for
successful submission.

User is advised to refer instruction kit specifically prepared for each eForm.

This document is divided into following sections:

Part I – Laws Governing the eForm
Part II – Instructions to fill the eForm
Part III – Important Points for Successful Submission

Click on any section link to refer to the section.

Part I – Law(s) Governing the eForm

Section and Rule Number(s)

eForm INC-22 is required to be filed pursuant to Section 12 (2) & 12 (4) of the Companies Act,
2013 and rule 25 & 27 of the Companies (Incorporation) Rules, 2014 which are reproduced for
your reference:

Section 12:
(2) The company shall furnish to the Registrar verification of its registered office within a period
of thirty days of its incorporation in such manner as may be prescribed.

(4) Notice of every change of the situation of the registered office, verified in the manner
prescribed, after the date of incorporation of the company, shall be given to the Registrar within
fifteen days of the change, who shall record the same.

Rule 25: Verification of registered office.-

(1) The verification of the registered office shall be filed in Form No. INC-22 along with the
fee and
(2) there shall be attached to said Form, any of the following documents, namely -
a. the registered document of the title of the premises of the registered office in the
name of the company; or

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

b. the notarized copy of lease / rent agreement in the name of the company along with
a copy of rent paid receipt not older than one month;
c. the authorization from the owner or authorized occupant of the premises along with
proof of ownership or occupancy authorization, to use the premises by the company
as its registered office. and
d. the proof of evidence of any utility service like telephone, gas, electricity, etc.
depicting the address of the premises in the name of the owner or document, as the
case may be, which is not older than two months.

Rule 27: Notice and verification of change of situation of the registered

office.-
The notice of change of the situation of the registered office and verification thereof shall be filed
in Form No. INC-22 along with the fee and shall be attached to said Form, the similar documents
and manner of verification as are prescribed for verification of Registered office on incorporation
as above in terms of sub-section (2) of section 12.

Purpose of the eForm

The company is required to furnish to the Registrar verification of its registered office in eForm
INC-22 within a period of thirty days from the date of its incorporation. The company can also
specify the address of registered office at the time of filing incorporation eForms. For this, the
applicant shall upload eForm INC-22 as linked form to eForm INC-7. In case of One Person
Company, the particulars of the registered office address can be filed in eForm INC-2 only.
And any change in situation of the registered office thereafter, the company is required to notify
to Registrar in eForm INC-22 within fifteen days of such change.

eForm Number as per Companies Act, 1956

Form 18 as per Companies Act, 1956.

Part II – Instructions to fill the eForm

Specific Instructions to fill the eForm INC-22 at Field Level

Instructions to fill the eForm are tabulated below at field level. Only important fields that require
detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

S. No/ Section Field Name Instructions

Name
1 This Form is for Select from one of the options below:

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
o New Company
o Existing Company
eForm INC-22 is being filed by new company for
establishing its registered office and verification
thereof and same is filed by existing company in
case of change in situation of registered office of the
company.
In case of a new company
2 (a) Corporate identity Enter an approved SRN of eForm INC-1 filed for
number (CIN) of name reservation in case of new company.
company or SRN of
Form No. INC-1
Pre-fill button Click the Pre-fill button. On clicking the button,
system shall automatically display name of the
company.
4 (a) Notice is hereby given Enter the date of establishing the registered office of
that the company. The company shall have its registered
office on and from the fifteenth day of its
incorporation. New company will select the option
from the date of incorporation of the company.

Enter the details of address of the registered office

of the company.

Enter the email id of the company for

communication purposes. Ensure that this email id is
valid as intimation regarding processing of the
eForms, important communication from RoC office
shall also be communicated electronically at the
email id being mentioned here.
(b) Registered Office is Select the type of ownership of the registered office.
(c) Name of office of In case the address of registered office of the
proposed RoC or new company is in the state of Maharashtra or Tamil
RoC Nadu, the district-wise jurisdiction of the concerned
Registrar of Companies is as below.

Maharashtra:
RoC Pune is having jurisdiction on the following
districts –

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
Ahmednagar, Kolhapur, Pune, Ratnagiri, Sangli,
Satara, Sindhudurg, Sholapur
RoC Mumbai is having jurisdiction on the remaining
districts in the state.

Tamilnadu:
RoC Coimbatore is having jurisdiction on the
following districts –
Coimbatore, Dharmapuri, Dindigul, Erode,
Krishnagiri, Nammakkal, Nilgiris, Salem
RoC Chennai is having jurisdiction on the remaining
districts in the state.

(d) Full address of police Enter the details of the address of the police station
station under whose under whose jurisdiction the registered office of the
jurisdiction the company is situated.
registered office is
situated
(e) Particulars of the Utility Select the utility services like telephone, gas,
Services Bill depicting electricity or mobile as a proof of address of the
the address of the registered office of the company from the drop down
registered office (not values.
older than two months)
Attachments  Proof of registered office address (Conveyance/ Lease deed/ Rent
Agreement etc. along with the rent receipts is required to be attached).
 Copies of the utility bills (proof of evidence of any utility service like
telephone, gas ,electricity etc. depicting the address of the premises not
older than two months is required to be attached).
 Proof that the company is permitted to use the address as the registered
office of the Company ………. (Authorization from the owner or occupant
of the premises along with proof of ownership or occupancy and it is
mandatory if registered office is owned by any other entity/ person (not
taken on lease by company).

Any other information can be provided as an optional attachment(s).

In case of existing company
 In case of change in registered office of a company within local limits of city, town or village
or outside local limits of city, town or village but within same state and with same RoC, then
the company is required to file eForm MGT-14 (if applicable) and eForm INC-22.

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
 In case the registered office of the company is shifted from the jurisdiction of one RoC office
to another RoC office within the same state or otherwise then the company is required to file
both eForm INC-23 for RD’s approval and eForm INC-28 (old Form 21)for notice of RD’s
approval order and eForm INC-22 only once.

Old RoC office shall process the eForm and forward the same to the new RoC office for
registration. Please note that approval of such eForm INC-22 shall not be allowed in case there
is any other eForm(s) pending for payment of fee or is under processing in respect of the
company.
Company shall be required to obtain the changed CIN and the Certificate for change of
registered address from the RoC office, where the company is shifting (that is from the office of
new RoC).

2 (a) Corporate identity Enter valid and active CIN of the company.
number (CIN) of
company or SRN of
Form No. INC-1
Pre-fill button Click the Pre-fill button. On clicking the button,
system shall automatically display name, address of
the registered office and name of existing RoC of the
company.
3 (d) Purpose of the form Select the purpose of filing the eForm.
4 (a) Notice is hereby given Enter the date from which the registered office of the
that company has been established (verification) or
changed.

The company shall have its registered office on and

from the fifteenth day of its incorporation and its
verification can be filed by such company.

Enter the details of the new address of the registered

office of the company.

Enter the email id of the company for

communication purposes.
(b) Registered Office is Select the type of ownership of the registered office.
(c) Name of office of In case the address is in the state of Maharashtra or
proposed RoC or new Tamil Nadu, the district-wise jurisdiction of the
RoC concerned Registrar of Companies is as below.

Maharashtra:

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
RoC Pune is having jurisdiction on the following
districts –
Ahmednagar, Kolhapur, Pune, Ratnagiri, Sangli,
Satara, Sindhudurg, Sholapur
RoC Mumbai is having jurisdiction on the remaining
districts in the state.

Tamilnadu:
RoC Coimbatore is having jurisdiction on the
following districts –
Coimbatore, Dharmapuri, Dindigul, Erode,
Krishnagiri, Nammakkal, Nilgiris, Salem
RoC Chennai is having jurisdiction on the remaining
districts in the state.

(d) Full address of police Enter the details of the address of the police station
station under whose under whose jurisdiction the registered office of the
jurisdiction the company is situated.
registered office is
situated
(e) Particulars of the Utility Select the utility services like telephone, gas,
Services Bill depicting electricity or mobile as a proof of address of the
the address of the registered office of the company from the drop down
values.
registered office (not
older than two months)
5 (a) SRN of Form MGT-14 Enter the SRN of relevant eForm 23/MGT-14 in case
purpose of the eForm is other than ‘Change within
local limits of city, town or village’.

5 (b) & SRN of Form INC.28/ Enter the SRN of relevant eForm INC-28 (old Form
(c) order of Central 21) for notice of approval of RD’s order for shifting
Government the registered office from one RoC to another within
the same state or from one state to another.

Enter the date of order of Regional Director case of

change of registered office for shifting the registered
office from one RoC to another within the same state
or from one state to another.

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
Declaration Select the first checkbox in case of new company and second checkbox in case
of existing company and rest can be selected in all cases except OPC cannot
select last checkbox.
Select one of the options from the values Director/Manager/Company
Secretary in case of new company and enter the serial number and date of board
resolution where person is authorized to sign and submit the eForm.
To be Designation Select one of the option from the drop-down list –
digitally Director / Manager / Company Secretary / CEO /
signed by CFO.
DSC  Ensure the eForm is digitally signed by the same
person whose designation is reflected in drop
down of the declaration of the eForm and is
authorized by board resolution to sign the
eForm.
Director identification  In case the person digitally signing the eForm is
number of the director; a Director - Enter the approved DIN.
or  In case the person digitally signing the eForm is
DIN or PAN of the Manager, Chief Executive Officer (CEO) or
manager/CEO/CFO; or Chief Financial Officer (CFO) - Enter approved
Membership number of DIN or valid income-tax PAN.
the Company Secretary  In case the person digitally signing the eForm is
Company Secretary - Enter valid membership
number.
Certificate by  The eForm is required to be certified if check box 3 is selected in
practicing declaration except filing by OPC, by a chartered accountant (in whole-time
professional practice) or cost accountant (in whole-time practice) or company secretary
(in whole-time practice) by digitally signing the eForm.
 Select the relevant category of the professional and whether he/ she is an
associate or fellow.
 Enter valid membership number and certificate of practice number of the
practicing professionals.
Attachments The following two attachments are mandatory in all cases:
 Proof of Registered Office address (Conveyance/Lease deed/ Rent
Agreement etc. along with the rent receipts).

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

S. No/ Section Field Name Instructions

Name
 Copies of the utility bills (proof of evidence of any utility service like
telephone, gas ,electricity etc. depicting the address of the premises not
older than two months is required to be attached ).
 Altered Memorandum of association. This is mandatory to attach in
case of shifting of registered office from one state to another within the
jurisdiction of same RoC or from one state to another outside the
jurisdiction of existing RoC.
 A proof that the Company is permitted to use the address…...
Authorization from the owner or occupant of the premises along with
proof of ownership or occupancy and it is mandatory if registered office
is owned by any other entity/ person (not taken on lease by company).
 Certified copy of order of competent authority. It is mandatory to attach
in case of shifting of registered office from one RoC to another within
the same state or from one state to another within the jurisdiction of
same RoC or from one state to another outside the jurisdiction of
existing RoC.
 List of all the companies (specifying their CIN) having the same
registered office address, if any.

Any other information can be provided as an optional attachment(s).

Common Instructions to fill eForm

Buttons Particulars
Pre-Fill The Pre-fill button can appear more than once in an eForm.
The button appears next to a field that can be automatically
filled using the MCA database.

Click this button to populate the field.

Note: You are required to be connected to the Internet to use

the Pre-fill functionality.

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

Buttons Particulars
Attach Click this document to browse and select a document that
needs to be attached to the eForm. All the attachments
should be scanned in pdf format. You have to click the
attach button corresponding to the document you are making
an attachment.
In case you wish to attach any other document, please click
the optional attach button.
Remove Attachment You can view the attachments added to the eForm in the List
of attachment field.

To remove any attachment from the eForm, select the

attachment in the List of attachment field and click the
Remove attachment button.
Check Form 1. Click the Check Form button after, filling the eForm.
System performs form level validation like checking if
all mandatory fields are filled. System displays the
errors and provides you an opportunity to correct errors.
2. Correct the highlighted errors.
3. Click the Check Form button again and. system will
perform form level validation once again. On successful
validations, a message is displayed “Form level pre
scrutiny is successful”.
Note: The Check Form functionality does not require
Internet connectivity.
Modify The Modify button is enabled, after you have checked the
eForm using the Check Form button.

To make changes to the filled and checked form:

1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm again.

Pre scrutiny 1. After checking the eForm, click the Prescrutiny button.
System performs some checks and displays errors, if
any.
2. Correct the errors.
3. Click the Prescrutiny button again. If there are no
errors, a message is displayed “No errors found.”

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

Buttons Particulars
Submit This button is disabled at present.

Part III - Important Points for Successful Submission

Fee Rules
S. No Purpose Normal fee Additional Fee Logic for
(Delay Fee) Additional Fees

Event Date Time limit

(days) for
filing
1. New Company The Companies (Registration Date of 30 days
offices and fees) Rules, 2014 Incorporation
2. Existing Company Date of shifting 15 days
the registered
office.

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or
notification issued thereunder.

Processing Type
eForm INC-22 will be processed by the office of Registrar of Companies.

SRN Generation
On successful submission of the eForm INC-22, SRN will be generated and shown to the user
which will be used for future correspondence with MCA.

Challan Generation
On successful submission of the eForm INC-22, Challan will be generated depicting the details of
the fees paid by the user to the Ministry. It is the acknowledgement to the user that the eForm has
been filed.

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 Instruction Kit for eForm INC-22
(Notice of situation or change of address of the registered office of the company)

Email
When an eForm is approved/rejected by the authority concerned, an acknowledgement of
approval/rejection letter along with related documents if there is any is sent to the user in the form
of an email to the email id of the company.

Certificates
In case of change in registered office from one state to another, a new CIN shall be allocated to
the company as per the new state code and a system generated certificate of shifting of registered
office from one state to another state is issued by the new Registrar. A certificate of shifting of
registered office from jurisdiction of one RoC to the other RoC within a State is also issued by
new Registrar and sent to the user. These certificates are sent as an attachment to the email, after
approval is granted.

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 Instruction Kit for eForm INC-22
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Annexure A

The Companies (Registration offices and fees) Rules, 2014

In case of company have share capital

Nominal Share Capital Fee applicable

Less than 1,00,000 Rupees 200
1,00,000 to 4,99,999 Rupees 300
5,00,000 to 24,99,999 Rupees 400
25,00,000 to 99,99,999 Rupees 500
1,00,00,000 or more Rupees 600

In case of company not having share capital

Rupees 200

Additional fees

Period of delays
Up to 30 days 2 times of normal fees
More than 30 days and up to 60 days 4 times of normal fees
More than 60 days and up to 90 days 6 times of normal fees
More than 90 days and up to 180 days 10 times of normal fees
More than 180 days 12 times of normal fees

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