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Microlesson · 5-min read

Shifting of Registered Office from One State to Another (Sec 13)

## Alteration of MOA — Shifting R.O. from One State to Another

### Approval from Central Government (delegated to RD)

The company shall file an application in Form INC-23 with the following documents:

1. Copy of MOA with alterations.

2. Minutes of the general meeting and details of votes (for/against).

3. Board Resolution / Power of Attorney.

4. List of creditors and debenture holders.

5. Acknowledgment of service to the ROC and Chief Secretary of the state.

### Advertisement in Newspapers (Form INC-26)

The company shall advertise the change in Form INC-26:

  • In a vernacular newspaper (principal language) of the district.
  • In an English newspaper with wide circulation in the state.

Timing: Advertisement should be within 30 days before filing the application.

### RD's Disposal

The RD shall dispose of the application within 60 days of receipt.

### Conditions RD Considers Before Approval

The RD checks whether:

1. Consent of creditors and debenture-holders has been obtained.

2. Sufficient provision has been made to discharge all debts, OR security has been provided for debt discharge.

### Filing with ROC After RD's Order

Within 30 days of receiving the certified order, file the following with ROC:

1. The SR passed by the company.

2. The CG's (RD's) approval order.

### Issue of Fresh Certificate

The ROC of the new state issues a fresh Certificate of Incorporation reflecting the change in R.O.

### Key Timelines Summary

StepTime
Newspaper advertisementWithin 30 days before application
RD's disposalWithin 60 days of receipt
Filing certified order with ROCWithin 30 days of receipt

Worked example

### Example 1

Example: ABC Ltd. wants to shift its R.O. from Mumbai (Maharashtra) to Bengaluru (Karnataka). Outline the procedure. Answer: (1) Pass SR; (2) Publish advertisement in INC-26 in English + Marathi (within 30 days before application); (3) File INC-23 with RD attaching documents; (4) Serve copy on ROC and Chief Secretary, Maharashtra; (5) RD disposes within 60 days after verifying creditor consent and debt security; (6) File certified order with ROC within 30 days; (7) Karnataka ROC issues fresh Certificate of Incorporation.

⚠️ Common exam mistakes

  • Forgetting newspaper publication in vernacular AND English.
  • Missing service to the Chief Secretary of the state and ROC.
  • Not securing creditors' consent / making no provision for their debts — RD will reject.
Reference: Section 13 — Companies Act, 2013
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