MCA Form INC-22: Notice of Situation or Change of Address of the Registered Office of a Company

MCA Form INC-22: Notice of Situation or Change of Address of the Registered Office of a Company. Purpose
The company is required to furnish to the Registrar verification of its registered office in e-Form INC-22 within a period of thirty days from the date of its incorporation. The company can also specify the address of the registered office at the time of filing incorporation e-forms. For this, the applicant shall upload e-Form INC-22 as a linked form to e-Form INC-7. In the case of One Person Company, the particulars of the registered office address can be filed in e-Form INC-2 only. And of any change in the situation of the registered office thereafter, the company is required to notify the Registrar in e-Form INC-22 within fifteen days of such change.
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 in 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 –

The registered document of the title of the premises of the registered office in the name of the company; or

The notarized copy of the lease/rent agreement in the name of the company along with a copy of the rent paid receipt not older than one month.

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

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 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.
Key Information:
The Form is available on the MCA version 3.
INC-22 is processed through STP mode.
Documents Required:
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).

Copies of the utility bills (proof 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 the same ROC or from one state to another outside the jurisdiction of the 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 the 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 the same ROC or from one state to another outside the jurisdiction of the existing ROC.

List all the companies (specifying their CIN) having the same registered office address, if any.

Timeline
The INC-22 is required to be filed within 30 days from the date of incorporation and within 15 days if there is a change in the registered office.
Fees

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

Additional Fees

Period of delays

All forms

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

Key Considerations:

It is important to keep in mind while filing INC-22 that the photo of the registered office is clear and the details mentioned in the nameplate (Name of the Company, CIN, Address of the Registered office, email ID, contact number) are legible enough to read and attach the photograph of the director whose Director Identification Number (DIN) is required to be mentioned.

The e-Form is required to be certified if check box 3 is selected in the declaration except filing by OPC, by a chartered accountant (in whole-time practice) cost accountant (in whole-time practice), or company secretary (in whole-time practice) by digitally signing the e-Form.

Select the relevant category of the professional and whether he/ she is an associate or fellow.

Enter the valid membership number and certificate of practice number of the practicing professionals.

MCA Help-Kit

Purpose

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

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 in 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 –

The registered document of the title of the premises of the registered office in the name of the company; or
The notarized copy of the lease/rent agreement in the name of the company along with a copy of the rent paid receipt not older than one month.
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
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 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.

Key Information:

The Form is available on the MCA version 3.

INC-22 is processed through STP mode.

Documents Required:

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).
Copies of the utility bills (proof 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 the same ROC or from one state to another outside the jurisdiction of the 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 the 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 the same ROC or from one state to another outside the jurisdiction of the existing ROC.
List all the companies (specifying their CIN) having the same registered office address, if any.

Timeline

The INC-22 is required to be filed within 30 days from the date of incorporation and within 15 days if there is a change in the registered office.

Fees

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

Additional Fees

Period of delays	All forms
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

Key Considerations:

It is important to keep in mind while filing INC-22 that the photo of the registered office is clear and the details mentioned in the nameplate (Name of the Company, CIN, Address of the Registered office, email ID, contact number) are legible enough to read and attach the photograph of the director whose Director Identification Number (DIN) is required to be mentioned.
The e-Form is required to be certified if check box 3 is selected in the declaration except filing by OPC, by a chartered accountant (in whole-time practice) cost accountant (in whole-time practice), or company secretary (in whole-time practice) by digitally signing the e-Form.
Select the relevant category of the professional and whether he/ she is an associate or fellow.
Enter the valid membership number and certificate of practice number of the practicing professionals.