Form INC-22 is how the ROC learns where your company actually lives — filed within 30 days whenever the registered office is established or moved. How much process sits behind it depends entirely on how far the office moves: a shift within the same city needs a board resolution; an interstate move is a multi-form chain through the Regional Director.
The paperwork is unforgiving on details: a utility bill older than two months, a missing owner NOC, or a pin-code mismatch between documents are the routine rejection grounds. INC-22 also sits on MCA’s stricter late-fee list — repeat delays cost 3x to 18x instead of the usual multipliers.
The four cases and what each needs
| Move | Approvals needed | Filings |
|---|---|---|
| Within the same city, town or village | Board resolution | INC-22 within 30 days |
| Outside local limits, same state and same ROC | Board + special resolution | MGT-14 first, then INC-22 within 30 days |
| Same state but a different ROC (Maharashtra and Tamil Nadu have two) | Special resolution + Regional Director confirmation (INC-23) | MGT-14 → INC-23 → RD order filed in INC-28 → INC-22 |
| Another state | Special resolution altering the MOA + RD approval with newspaper ads (INC-26) and creditor notice | MGT-14 → INC-23 → INC-28 within 30 days of the order → INC-22; the new ROC issues a fresh certificate |
At incorporation: if the office was declared with full proofs in SPICe+, no separate INC-22; if only a correspondence address was given, the office must be established and verified via INC-22 within 30 days of incorporation.
Documents that make or break the filing
- Proof of the premises — conveyance, lease or rent agreement with recent rent receipts.
- A utility bill (electricity, gas, water, telephone) not older than two months, in the name shown on the address proof.
- NOC from the owner whenever the premises are not company-owned — including a director’s home.
- Where applicable: the altered MOA, the MGT-14 and INC-28 SRNs, and a list of other companies sharing the address.
- The V3 form additionally seeks the office’s longitude and latitude, and a photograph of the office — exterior and interior, with a signing director or KMP present in it.
Fees and penalties
Normal fee is the ₹200–₹600 slab. INC-22 is on the higher additional-fee list: a second delayed filing within 365 days escalates the multipliers to 3x, 6x, 9x, 15x and 18x. Beyond fees, section 12(8) provides a penalty of ₹1,000 per day of default on the company and every officer, capped at ₹1 lakh — and under section 12(9), an ROC that doubts the office is real can physically verify it and initiate strike-off.
How to file INC-22 on MCA V3
- Pass the board resolution (and special resolution with MGT-14, or the INC-23 Regional Director route, where the move requires it).
- Assemble the proofs — agreement, utility bill within two months, owner NOC.
- Log in to MCA V3 → Company e-Filing → INC-22; enter the CIN, date of change, the full new address with police-station jurisdiction, and ownership status.
- Attach the proofs and any MGT-14/INC-28 SRNs; affix the DSC of the director or KMP plus professional certification.
- Submit, upload the DSC PDF within 15 days of the SRN, and pay. Then update PAN, GST, bank records and letterheads — the display duties under section 12(3) are the company’s own.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.