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Microlesson · 5-min read

Registered Office of the Company (Section 12)

## Registered Office of the Company (Sec 12)

### What is a Registered Office (R.O.)?

A physical location where legal documents, notices, and communications (from the ROC, courts, etc.) can be served. A P.O. Box is NOT permitted.

### Time Limits

Company TypeTime to Establish R.O.
Normal company30 days from incorporation
IFSC companies60 days from incorporation

The company must also verify its R.O. within 30 days of incorporation.

### Display & Documentation Requirements

RequirementDetail
Name BoardAffix name & address on outside of office in legible letters — in English AND local language.
Common Seal (if any)Company's name engraved on it.
Official DocumentsName, R.O. address, CIN, phone, fax, email, website on all business letters, billheads, notices, official publications.
InstrumentsName on hundis, promissory notes, bills of exchange.
Former NameIf name changed in last 2 years, show former name(s) alongside current name.
OPCWords 'One Person Company' in brackets under the company name wherever it appears.

### Changes in R.O. — Notification

Notice of any change in R.O. shall be given to ROC within 30 days of change.

### Procedure for Change of R.O.

Type of ChangeApproval Required
Within local limits of city/town/villageBoard Resolution is sufficient
Outside local limits of city/town/villageSpecial Resolution required
Within same IFSC centreBoard Resolution is sufficient

### Change of R.O. Outside Jurisdiction of ROC (within same State)

1. Apply to Regional Director (RD) in Form INC-23 with fee.

2. RD confirms within 30 days of receipt of application.

3. Company files confirmation with ROC within 60 days of confirmation.

4. ROC registers and issues Certificate within 30 days of filing.

5. Certificate is conclusive evidence that all requirements are met. Change takes effect from date of certificate.

### Penalty for Default

  • ₹1,000 per day per default, up to a maximum of ₹1 Lakh for the company and officers in default.

### Physical Verification by ROC

If the ROC suspects no business is being carried on, he may physically verify the R.O. Default may lead to removal of the company's name from the register.

Worked example

### Example 1

Example 1: XYZ Ltd., incorporated on 1 April, wants to shift R.O. from Lane 1 to Lane 2 within the same city. Answer: Board Resolution sufficient; intimate ROC within 30 days.

### Example 2

Example 2: ABC Ltd. wants to shift R.O. from Pune to Nashik (different ROC jurisdiction, same state Maharashtra). Answer: Apply to RD in Form INC-23. RD has 30 days to confirm; file with ROC within 60 days; ROC issues certificate within 30 days.

### Example 3

Example 3: Default of 50 days in intimating ROC of R.O. change. Answer: Penalty = ₹1,000 × 50 = ₹50,000.

⚠️ Common exam mistakes

  • Treating R.O. as a postal box — it must be a real physical location.
  • Using Board Resolution for shifting beyond city/town/village — that requires SR.
  • Forgetting the bilingual name board requirement.
  • Missing the 'former name for 2 years' display requirement after name change.
Reference: Section 12 — Companies Act, 2013
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