Domicilio social de la empresa | Formulario INC-22

Registered office of the company is that place which is used by Registrar of Company ("RoC") or any other person for the purpose of communicating with the company.

Accordingly, Section 12(1) of the Companies Act, 2013 (“The Act”) has mandated that every company must have a registered office which is capable of receiving and acknowledging all the communications and notices addressed to it.

A company may not have any such place instantly at the time of incorporation, therefore, section 12 permits that a company may have registered office within 30 days of its incorporation and will have it for all the time thereafter.

Provisions related to maintenance of registered office and about its intimation to RoC is given u/s 12 of the act read with Rule 25 and 27 of  The Companies (Incorporation) Rules, 2014 ("The Rules").

1. Time Limit for Filing intimation with RoC about incorporation (Section 12)

1.1 Intimation about registered office at the time of incorporation

• Every company shall have a registered office within 30 days of its incorporation and for all the times thereafter.(Section 12(1) of the Act).
• Company shall furnish verification of its registered office with Registrar of Company (“RoC”) within a period of 30 days of company’s incorporation. (Section 12(2) read with Rule 25)

1.2 Intimation about change of Registered office

• Notice of Every Change of the situation of registered office, verified in the prescribed manner, of the company shall be given to the RoC in form INC-22 within 30 days of change of registered office. (Section 12(4) of the act read with Rule 27)
• In case of change of registered office from the juridiction of one Registrar to jurisdiction of another registrar within same state, prior approval of regional director is required. In such case time limit for filing intimation with RoC is as follows: (Section 12(6))
  • Regional director shall provide confirmation within 30 days of receipt of application from the company.
  • Company shall file such confirmation with RoC within 60 days from date of confirmation.
  • RoC shall register such change within 30 days from date of fling of confirmation

2. Verification of Registered Office (Section 12 read with Rule 25 & 27)

Pertinent provisions of the act requires verification of registered office in both the cases (i.e., incorporation or change). Rule 25 and 27 of the rules requires that verification of the registered office shall be filed in form INC-22 along with fee. Alongwith form INC-22, company is required to file certain set of documents to substantiate registered office.

3. Restrictions with respect to change of registered office (Section 12(5) read with Rule 28)

• Except by virtue of special resolution, Company shall not change its registered office outside the local limits of the city/town/village where its registered office of the company was first situated or where it may be situated later by passing of special resolution. (Section 12(5) of the act).
• Further, a company shall not change its registered office from the jurisdiction of one Registrar to the jurisdiction of another Registrar within the same State except where such change is confirmed by the Regional Director.
• Application for obtaining approval of Regional Director shall be filed in Form INC-23 alongwith prescribed fee and certain set of documents (Rule 28 of the Rules)

4. Display of address of registered Office (Section 12(3))

Every company is required to mention details of its registered office at following spaces:

1. Every Company is required to paint its name and the address of its registered office, on the outside of every office or place where it carries on its business in legible letters. Further, name and address should be printed in such language also which is in general use in that locality.
2. Name is required to be engraved in legible letters on seal of company
3. Company is required to get printed following details on its business letters, billheads, letter papers and all its notices and other official publications:
   1. Name
   2. Address of registered office
   3. Corporate Identification Number
   4. Telephone Number
   5. Fax Number, if any
   6. Email Id
   7. Website Address, if any.
4. Company is also required to print its name on hundies, promissory notes, bills of exchange and such other document as may be prescribed.
5. If name of the company has changed during last 2 years then company is required to print its former name/names alongwith its current name.
6. In case of one person company, company shall mention the word "One Person Company" in brackets below the name of company.

5. Information to be furnished in form INC-22

While filing INC-22, company is required to furnish following information:

1. Existing Company/New Company*
2. CIN of the company (in case of existing company).
3. Name, address and name of existing RoC will auto-populate based on CIN
4. Purpose of filing of form
5. Date from which registered of the company is established or changed
6. Details of new registered office
7. Email id of the company for communication
8. Nature of ownership of new registered office of company
9. Name of New RoC
10. Full address of the police station under whose jurisdiction registered office of the company is situated
11. Particulars of the Utility Services Bill depicting the address of the registered office (not older than two months)
12. SRN of MGT-14 (SRN of relevant MGT-14 is required to be entered in case purpose of the eForm is other than ‘Change within local limits of city, town or village’.)
13. SRN of INC-28

* In case of existing company, INC-22 should be filed within 30 days from date of incorporation of company if detail of registered office is not mentioned at the time of incorporation.

Además, si el domicilio social de la empresa cambia dentro o fuera de los límites locales de la ciudad, pueblo o aldea, pero dentro del mismo estado y ante el mismo RoC, la empresa deberá presentar el MGT-14 (formulario para notificar al RoC sobre resoluciones especiales y acuerdos), si corresponde.

Debido al cambio de domicilio social de la empresa, si la jurisdicción del RoC cambia, la empresa deberá presentar el formulario INC-23 (para la aprobación del director regional) y el formulario INC-28 (para la notificación de la orden de aprobación del director regional), junto con el INC-22.

6. Documentos adjuntos al formulario INC-22

La empresa debe adjuntar los siguientes documentos:

1. Comprobante del
   domicilio social (escritura de transmisión/contrato de arrendamiento/contrato de alquiler, etc., junto
   con los recibos de alquiler).
2. Copias de
   las facturas de servicios públicos (se requiere adjuntar una prueba de cualquier servicio público como teléfono, gas,
   electricidad, etc., que muestre la dirección del local y que no tenga más de dos
   meses de antigüedad).
3. Escritura de constitución
   modificada, en caso de traslado del domicilio social de un
   estado a otro dentro de la jurisdicción del mismo RoC o de un estado a
   otro fuera de la jurisdicción del RoC existente.
4. Una prueba de que
   la empresa tiene permiso para utilizar la dirección, como una autorización del
   propietario u ocupante del local junto con la prueba de propiedad u ocupación,
   lo cual es obligatorio si el domicilio social es propiedad de otra entidad/persona
   (no arrendado por la empresa).
5. Copia certificada
   de la orden de la autoridad competente, en caso de traslado del domicilio social
   de un RoC a otro dentro del mismo estado, o de un estado a otro
   dentro de la jurisdicción del mismo RoC, o de un estado a otro fuera de la
   jurisdicción del RoC existente.
6. Lista de todas
   las empresas (especificando su CIN) que tengan la misma dirección de domicilio social,
   si las hubiera.

7. Tasas por la presentación del formulario INC-22

El importe de las tasas legales a pagar junto con el INC-22 se basa en el capital social. A continuación se detalla la estructura de tasas según el capital social:

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Sin embargo, en el caso de empresas sin capital social, la tarifa aplicable es de 200 INR.

8. Tasa adicional por presentación fuera de plazo del INC-22

Si la empresa no presenta el INC-22 dentro del plazo especificado, se aplicará una tasa adicional de la siguiente manera:

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9. Sanciones por no notificar el cambio de domicilio social de las empresas

Según la sección 12(8), si una empresa no cumple con las disposiciones de la sección 12, la empresa y cada funcionario responsable serán sancionados con una multa de 1000 INR por cada día que persista el incumplimiento, sin exceder los 100 000 INR.

10. Verificación física del domicilio social

Si el registrador tiene motivos razonables para creer que la empresa no está realizando ninguna actividad u operación en su domicilio social, podrá ordenar una verificación física del mismo.

Si el registrador determina que la empresa no cumple con las disposiciones de la Sección 12(1), podrá iniciar el proceso de cancelación del nombre de la empresa del Registro de empresas.

Descargar INC-22

Cumplimiento para empresas registradas ante el ROC

Servicios de cumplimiento normativo