The form inc-22 is a form that is required to be filed with the Ministry of Corporate Affairs according to the Companies Act 2013. The firms registered in the country must file for the address of their registered office; however, if they decide to move their registered office to another address, they need to file the INC 22 form. This form must be filed within 30 days of the date of change of registered office or any other details in the incorporation documents.
The company’s registered office is where the ROC or any other person can send notices or letters to communicate with the company. Moreover, apart from filing the INC 22 form for change in registered office, the LLP or the company should also advertise in the newspaper regarding the change in office registered address and give notice to the State Government when it proposes to transfer the registered office from one state to another.
Steps that the company or LLP should follow in case of change in registered office for filing the INC 22 form
Below is a list of steps that the company should follow in case of change in the registered office in various cases:
Case 1: Change within local limits of the city, town and village
When a company needs to change its office within the local limits, the following steps are to be followed for filing the INC 22 form.
• Get approval by way of Board resolution
• File the INC 22 form within 15 days of the date from when the resolution was passed
Case 2: Change outside the local limits of the city but within the same state and ROC
For changing the registered office outside the local limit of the city but within the same state and ROC, then the below steps must be followed while filing the INC 22 form:
• Get approval by way of Board resolution
• Then pass a special resolution through the form MGT-14 within 15 days of obtaining the board resolution
• Within thirty days of passing a special resolution, file the application for a notice of change in the registered office in the e-form INC 22
Case 3: Change in the registered office within the same state but different ROC
When the company has to change the registered office within the same state but in a different ROC, by following the below procedure, the e-form INC 22 can be filed:
•Pass the board resolution as well as the special resolution and file the form MGT-14
• After the above step, file the e-form INC 23, which comprises an application to the regional director to shift the registered office of the company from one ROC to another within the same state limit
• Get the approval of the Regional Director and, within 60 days of the Regional Director passing the order, file the e-form INC 28. This form is filed to give notice of the order of the tribunal, court or the competent authority
• After completing the steps mentioned above, then file the e-form INC 22
Case 4: Change in the state within the jurisdiction of the same ROC
In case of a change in the state but within the jurisdiction of the same ROC, then the following steps need to be followed by a company to file the form INC 22:
• In the first step, get approval for the alteration of the MOA
• Pass the special resolution as well as the board resolution and then file the form MGT-14 and then e-form INC 23
• After service notice to the creditors and publishing an advertisement in the newspaper giving notice of change in the registered office, file the INC 23 form within 30 days
• After getting approval from the Regional Director through the e-form INC 23, within thirty days of the order passed, file for the e-form INC 28
• Once the steps mentioned above are completed, file the e-form INC 22
Case 5: Change in State and outside the jurisdiction of the existing ROC
If a company is to change its registered office outside the state as well as outside the jurisdiction of the existing ROC, by following the below-mentioned step, the INC 22 form can be filed:
• Get the approval for the alteration of MOA
•Pass the special resolution as well as the board resolution and then file the MGT-14 form and INC 23 form accordingly
• The company needs to file the INC 23 form within 30 days of serving notice to the creditors and publishing an advertisement in the newspaper for change in the registered office
•After getting approval from the regional director obtained through the e-form INC 23, and within 30 days of the order being passed, file the INC 28 form
• File the INC 22 form after completing the above steps successfully
Procedure for filling out Inc 22 form
For filing the INC 22, the below-mentioned procedure needs to be followed to fill this form successfully:
•Enter CIN
In the first step, the valid CIN of One Person Company has to be entered and then click on pre-fill. CIN can be easily found by entering the name of the company or existing registration number through the find CIN under the menu MCA services on the MCA website
• Particulars and Information regarding the notice of change in the registered office
- In this step, the date has to be entered since which the change in address comes into effect
- Particulars of the new address, such as city, district, pin, state etc., have to be entered
- Then the name of the proposed ROC has to be entered
- The full address of the police under whose jurisdiction the new office is situated has to be entered
• Provide the required documents for the registered office
The documents that need to be attached to the registered office differ in various cases.
• Submit declaration
A declaration needs to be signed digitally by any of the following:
- Director
- Manager
- CEO
- CFO
- Company Secretary
Then the declaration needs to be certified by:
- Chartered accountant ( who is in whole-time practice)
- Company secretary (who is in whole-time practice)
- Cost accountant (who is in whole-time practice)
• Check the form
After filing the e-form INC 22, click on the check form button. Then the system will perform validation of the form and check if all the mandatory fields are duly filled. If any error is found, the system will display it and enable the filer to correct it.
• Pre-scrutiny of the form
Perform pre-scrutiny of the e-form INC 22 by clicking on the pre-scrutiny button, and then the system will perform checks and display errors, if any
•Submit the form
In the last and final step, after making pre-scrutiny of the form, and if no error is found, submit the form after the message displays no error found.
Fees for filing the form INC-22
The fees which you need to pay for filing for form Inc 22 are as follows:
| Share Capital | Applicable Fees |
| Less than INR 1,00,000 | INR 200 per document |
| 1,00,00 to 4,99,999 | INR 300 per document |
| 5,00,000 to 24,99,999 | INR 400 per document |
| 25,00,000 to 99,99,999 | INR 500 per document |
| 1,00,00,000 above | INR 600 per document |
Penalties for late filing of Inc 22 form
In case if you missed the due date for filing the Inc 22 form, then you have to file the form by paying the penalty as mentioned in the table below:
| Period of delay | Penalty |
| Upto 30 days | 2 times of normal fees |
| More than 30 days and upto 60 days | 4 times of normal fees |
| More than 60 days and upto 90 days | 6 times of normal fees |
| More than 90 days and upto 180 days | 10 times of normal fees |
| More than 180 days | 12 times of normal fees |
Conclusion
Hence, we hope you will get comprehensive information about the form Inc 22 from our above discussion. We have discussed the form, the steps to be followed in various cases of change in the registered office, the procedure for filing the form and the fees and penalties you need to pay for filing the INC-22 form.
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