Procedure on Change of registered office
This query is : Resolved
17 June 2010
My client is a private limited co. having registered office at Maharashtra, and branches at Gujarat and Tamilnadu. They have taken service tax registration no. from Maharashtra; however no new number at branches has taken. Now they have sifted registered office from Maharashtra to Gujarat. Expert opinion required for followings:
1) What procedure to be done on sifting registered office from Maharashtra to Gujarat? Whether new centralized number at Gujarat to apply or change of address from Maharashtra to Gujarat should be intimated and old number to continue? If old number is to continue whom to intimate and how?
2) Sifting will be in June then return where to file and for what period.
Thanks in advance
1) What procedure to be done on sifting registered office from Maharashtra to Gujarat? Whether new centralized number at Gujarat to apply or change of address from Maharashtra to Gujarat should be intimated and old number to continue? If old number is to continue whom to intimate and how?
2) Sifting will be in June then return where to file and for what period.
Thanks in advance
17 June 2010
send your email id , i will sent you procedure for change in RO outside local state in detail.
17 June 2010
Dear CA B K Bansal
here is my email id, please send the details relating to service tax. We have already done procedure as per Co.'s Act.
thackerbl@sify.com
here is my email id, please send the details relating to service tax. We have already done procedure as per Co.'s Act.
thackerbl@sify.com
10 August 2024
When a private limited company changes its registered office from one state to another, there are several compliance requirements and procedures to follow. Below is a detailed guide addressing your queries:
### 1. Procedure for Shifting Registered Office
**a. Procedure for Change of Registered Office**
1. **Board Resolution:**
- The company’s board of directors must pass a resolution approving the shifting of the registered office from Maharashtra to Gujarat.
2. **Special Resolution:**
- A special resolution must be passed by the shareholders at a general meeting of the company. This resolution should approve the shift of the registered office.
3. **Filing with Registrar of Companies (ROC):**
- **Form MGT-14:** File Form MGT-14 with the ROC for the resolution passed by the shareholders. This should be filed within 30 days of passing the resolution.
- **Form INC-22:** File Form INC-22 to notify the ROC of the change in the registered office. This form must be filed within 30 days from the date of passing the special resolution.
- **Form INC-28:** If the registered office is being shifted to another state, you must also file Form INC-28 for obtaining approval from the Central Government.
4. **Update Documents:**
- Update the company's memorandum and articles of association, if necessary.
- Notify all stakeholders (e.g., clients, vendors, service providers) of the new address.
**b. Service Tax Registration:**
1. **Centralized Registration:**
- Since the registered office has moved to Gujarat, it is advisable to apply for a new centralized Service Tax registration in Gujarat. The Service Tax number obtained from Maharashtra will no longer be valid once the registered office shifts.
- Apply for a new Service Tax registration with the jurisdictional Service Tax office in Gujarat. This ensures compliance with the Service Tax laws applicable to the new location.
2. **Intimating the Old Number:**
- You should surrender the old Service Tax registration number by informing the Service Tax department in Maharashtra.
- Complete the necessary formalities for the cancellation of the old registration and apply for a new one.
**c. Update Other Registrations:**
- Update your GST registration, if applicable.
- Notify other regulatory authorities and update your address in their records.
### 2. Filing Returns and Compliance
**a. Service Tax Returns:**
1. **For the Period Before the Move:**
- For the period before the shift (i.e., up to June), you will continue to file your Service Tax returns as per the old registration in Maharashtra.
- Ensure that you file all returns due up to the point of shifting the registered office.
2. **For the Period After the Move:**
- For the period after the move (i.e., from June), you should file returns using the new Service Tax registration number in Gujarat.
- Make sure to file the returns on time as per the new registration details.
**b. Documentation:**
1. **Proof of Shift:**
- Maintain all documentation related to the shifting process, including board resolutions, special resolutions, filed forms (MGT-14, INC-22, INC-28), and communications with the Service Tax department.
2. **Communication:**
- Communicate the change of address to your clients, vendors, and other relevant stakeholders.
**Summary:**
1. Obtain board and shareholder approval for shifting the registered office.
2. File Form MGT-14 and Form INC-22 with the ROC.
3. Apply for a new Service Tax registration in Gujarat and surrender the old number in Maharashtra.
4. File Service Tax returns based on the new registration for the period after the shift and continue filing for the old registration for the period before the shift.
By following these steps, you ensure a smooth transition of your registered office and compliance with regulatory requirements.
### 1. Procedure for Shifting Registered Office
**a. Procedure for Change of Registered Office**
1. **Board Resolution:**
- The company’s board of directors must pass a resolution approving the shifting of the registered office from Maharashtra to Gujarat.
2. **Special Resolution:**
- A special resolution must be passed by the shareholders at a general meeting of the company. This resolution should approve the shift of the registered office.
3. **Filing with Registrar of Companies (ROC):**
- **Form MGT-14:** File Form MGT-14 with the ROC for the resolution passed by the shareholders. This should be filed within 30 days of passing the resolution.
- **Form INC-22:** File Form INC-22 to notify the ROC of the change in the registered office. This form must be filed within 30 days from the date of passing the special resolution.
- **Form INC-28:** If the registered office is being shifted to another state, you must also file Form INC-28 for obtaining approval from the Central Government.
4. **Update Documents:**
- Update the company's memorandum and articles of association, if necessary.
- Notify all stakeholders (e.g., clients, vendors, service providers) of the new address.
**b. Service Tax Registration:**
1. **Centralized Registration:**
- Since the registered office has moved to Gujarat, it is advisable to apply for a new centralized Service Tax registration in Gujarat. The Service Tax number obtained from Maharashtra will no longer be valid once the registered office shifts.
- Apply for a new Service Tax registration with the jurisdictional Service Tax office in Gujarat. This ensures compliance with the Service Tax laws applicable to the new location.
2. **Intimating the Old Number:**
- You should surrender the old Service Tax registration number by informing the Service Tax department in Maharashtra.
- Complete the necessary formalities for the cancellation of the old registration and apply for a new one.
**c. Update Other Registrations:**
- Update your GST registration, if applicable.
- Notify other regulatory authorities and update your address in their records.
### 2. Filing Returns and Compliance
**a. Service Tax Returns:**
1. **For the Period Before the Move:**
- For the period before the shift (i.e., up to June), you will continue to file your Service Tax returns as per the old registration in Maharashtra.
- Ensure that you file all returns due up to the point of shifting the registered office.
2. **For the Period After the Move:**
- For the period after the move (i.e., from June), you should file returns using the new Service Tax registration number in Gujarat.
- Make sure to file the returns on time as per the new registration details.
**b. Documentation:**
1. **Proof of Shift:**
- Maintain all documentation related to the shifting process, including board resolutions, special resolutions, filed forms (MGT-14, INC-22, INC-28), and communications with the Service Tax department.
2. **Communication:**
- Communicate the change of address to your clients, vendors, and other relevant stakeholders.
**Summary:**
1. Obtain board and shareholder approval for shifting the registered office.
2. File Form MGT-14 and Form INC-22 with the ROC.
3. Apply for a new Service Tax registration in Gujarat and surrender the old number in Maharashtra.
4. File Service Tax returns based on the new registration for the period after the shift and continue filing for the old registration for the period before the shift.
By following these steps, you ensure a smooth transition of your registered office and compliance with regulatory requirements.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Section for tax audit
- Previous Gst Registration Closed and New Registration with Same pan can we take
- Su Moto Cancellation - more than 3 years gone - how to retrieve RC - Reg.
- Understand this confusing IT notice
- Difference between Amount paid/credited currently (B) and Stamp Duty Value (C) is more than 20%.
- GST TDS applicability
- GST REFUND WHEN SALES MADE AT CONCESSIONAL RATE
- Amendment of Outward Supplies_GSTR 1
- JDA - Taxable Year and Sec 54/54f clarification
- ROC Filing Pending
- MAINTENANCE CHARGES AND LIFT CHARGES
- Interest on Late of Payment of Liablity
- Can the Developer ask for such unreasonable transfer charges without any basis
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
- Clarification Required on GST Rate & HSN Classification – Millet-Based Probiotic Drink
- TDS Return filing if only have 15G /15H deductions and no other payments
- 80G deduction eligibility
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
