Here, LegalDelight present its new ppt on the topic of Shifting of Registered Office of the Company - within the Local Limit . Under this PPT, a reader would get to know about the What are the Local Limit for shifting of registered office, Process to be Followed, Post Approval Compliance for Change of Registered Office

1. Shifting of Registered Office
-Within Local Limits-

2. Introduction
▣ Change in registered office within local limits are very common these days, reason being to explore
new opportunities and to avail other benefits in the nearby location where Company is already
operating.
▣ Change in registered office from a place to another which is within the local limit of city, town or
village is known as shifting of Registered office within local limits.
▣ It is pertinent here to understand the concept of local limit, how a Company would ensure that the
shift in registered office does not crosses the local limit.
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3. What are Local Limits
▣ Companies Act,2013 does not define what is local limit. However, one clarification is available which
was issued by Department of Company Affairs on interpretations on various section of Companies
Act, 1956. As per Circular No. 19, dated 26-6-1972, it was clarified that as a result of rapid urbanisation,
cities frequently tend to expand beyond municipal limits. In view of this the expression local limits
should be taken to mean both the local body limit and the postal limits and where the two do not
coincide, the wider of two. Thus, local limit can be understood by decoding pin code.
▣ The Pin Code consist of six digits. The first digit indicates one of the regions. The second digit
indicates the sub region or one of the postal circles (States). The third digit indicates a sorting /
revenue district. The last 3 digits refer to the delivery Post Office. Thus, change in last 3 digits will
show whether shift of registered office is within local limits or not.
▣ Companies Act, 2013 prescribes the process as to how Company can shift its registered office from a
place to another within local limits.
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4. Process to be followed
Section 12 of Companies Act, 2013 and Rule 27 of the Companies (Incorporation) Rules, 2014 specifies the
process through which a Company can shift its registered office. Below given is a summarised procedure
for changing registered office of the Company.
▣ Any director or person authorised by the Board will dispatch a notice to call for Board Meeting.
▣ Notice shall be given as per section 173 of Companies Act, 2013 read with secretarial standard 1 on
Board Meetings. Conduct Board Meeting to consider the shift in registered office of the Company.
▣ Pass the board resolution and authorise any director or any authorised person to sign relevant forms,
certified copy of resolution and other document as may be required to give effect to this resolution.
▣ After passing Board resolution, file the intimation of change to the registrar of companies within 30
days from the date of resolution in the E form INC-22.
▣ After scrutinising the form and documents as attached to the form, the Registrar will consider the
shift in registered office and accord its approval.
▣ Post-approval, Company can consider the revised official address as its registered office.
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5. Post Approval Compliance
After getting approval from the ROC, Company should follow below given action points:
▣ Revise the registered address in all its business letters, billheads, letter papers and in all its notices and
other official publications.
▣ New address should be displayed on the Name Plate of the Company as displayed outside the office.
▣ Intimate the change in registered office to all banks where Company have accounts so that all
communication made by Banks should be delivered at correct address.
▣ Similarly, Company should inform all its vendor, parties, suppliers and other stakeholders regarding
the shift in registered office.
▣ Change in registered office also to be updated with government departments where Company has
registered itself like Income tax authority, GST, Shop & Establishments and any other department
where Company is registered.
It is pertinent to note that the above stated regulatory framework are as per Companies Act, 2013 only, If
any Company is registered with other any regulatory bodies like SEBI, RBI, IRDA, Companies have to
follow additional compliance as prescribed by different regulators under which Company is registered
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