In this article we will discuss when and how to file notice for situation of company’s registered office at the time of incorporation or after its incorporation. Provisions related to situation of company’s registered office are specified in Section 12 of Companies Act, 2013.
As per section 12 of Companies act 2013, a company shall, on and from the 15th day of its incorporation and all times thereafter shall have a registered office. It also specifies that such registered office should be capable of receiving and acknowledging all communications and notices as may be addressed to it.
Sub section 2 of section 12 of Companies act 2013, further specifies that the company after its incorporation shall furnish to the registrar of companies for verification of its registered office within a period of 30 days from the date of incorporation in such manner as may be prescribed.
So for legal compliance, a company is required to have a registered office within 15 days from the date of incorporation and then within 30 days from the date of incorporation they have to file e-Forms as prescribed with the registrar of companies for verification.
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For this purpose, rule 25 of Companies (incorporation) rules 2014, specifies e-Form INC22 which is to be filed by the company at the time of incorporation or within 30 days from the date of incorporation for verification of registered office by the registrar of companies.
Earlier e-Form 18 was prescribed under old Companies act 1956 which has now been replaced with new e-Form INC22 under new Companies act 2013.
This means, as per section 12(2) of Companies act 2013 read with rule 25 of companies (incorporation) Rules, 2014, a company is required to furnish e-Form INC22 to the registrar for verification of company’s registered office within a period of 30 days of its incorporation along with fees as applicable.
While filing e-form INC22, following documents are required to be attached with it;
- Rent agreement or lease agreement along with rent receipts or advance receipts from the owner – rent agreement should be notarized
- Authorization from the owner stating the premises will be used by the company as its registered office.
- Certified board resolution approving the new address
- Utility bills like telephone, gas, electricity in the name of the landlord or owner – Not older than 2 months
e-Form INC22 can also be filed along with the e-Forms as required to be filed for company’s incorporation if director’s residence or director’s own house are to be used as registered office.
Where the building is owned by any of the director or directors, following documents are required to be submitted as attachment to e-Form INC22;
- Registered document of the title of the premises where registered office is situated
- Authorization from the director to use the premises by the company as its registered office.
Before filing e-Form INC22, the company is required to pass a board resolution on this matter and authorize a particular director to file e-Form INC22.
Fees to be paid along with e-Form INC22 for situation of registered office
Fees that are required to be paid while filing e-Form INC22 are specified in Companies (Registration Offices and fees) Rules, 2014. If e-form INC22 is filed within the time limit i.e. within 30 days from the date of incorporation then following normal fees are to be paid.
|Nominal Share Capital||Normal Fee in Rupees|
|Less than Rs. 100000||200|
|Between Rs. 100000 to Rs. 499999||300|
|Between Rs. 500000 to Rs. 2499999||400|
|Between Rs. 2500000 to Rs. 9999999||500|
|More than Rs. 10000000||600|
Note: – For companies not having share capital, the normal fee charged for filing of e-Form INC22 is Rs. 200
If the due date of 30 days after the date of incorporation missed then company is required to pay additional fee in additional to the above normal fee based on its nominal share capital. Here is the additional fee to be charged;
|Period of delay in filing e-Form INC22||Additional fee in multiplication of Normal Fee|
|If delay is up to 30 days||2 times of normal fees|
|If delay is more than 30 days and up to 60 days||4 times of normal fees|
|If delay is more than 60 days and up to 90 days||6 times of normal fees|
|If delay is more than 90 days and up to 180 days||10 times of normal fees|
|If delay is more than 180 days||12 times of normal fees|