E-Form INC-22: Registered Office’s Address | Fees, Documents

Important Keywords: E-Form INC-22, Registered Office Address, Companies Act 2013, ROC Filing, INC-22 Documents, Timeline INC-22, INC-22 Fee Structure, Change of Registered Office, MCA21 (V3) Portal Filing, INC-22 Penalty.

Words: 3,298, Read time: 17 minutes.

Overview

In this article, we will learn about Form INC-22, including what it is, its purpose, the law governing it, the details and documents required for filing, as well as the applicable timeline and fee structure.

Form INC-22 is required to be filed at the time of incorporation to inform the Registrar of Companies (ROC) about the company’s registered office address. If, for any reason, the company does not file INC-22 at the time of incorporation, it must be filed within 30 days of incorporation, as per Section 12(2) of the Companies Act, 2013.

If your correspondence address is the same as your registered office, then the registered office verification documents are filed along with SPICe+ Part B (during incorporation), and there is no need to file Form INC-22 separately.

However, if your correspondence address is different from your registered office, then a separate Form INC-22 must be filed within 30 days of incorporation to verify the registered office documents with the ROC.

Further, if the company later decides to change its registered office address, it must again file Form INC-22 and inform the ROC within 15 days from the date of change.

This article explains all important aspects of Form INC-22 as per the Companies Act, 2013. If you find any point missing after reading the article, please let me know. Your valuable feedback will help improve the article and make it more useful for readers.

What is E-Form INC-22?

E-Form INC-22 is an online form used by a company to intimate the Registrar of Companies (ROC) about its registered office address.

In simple terms, it tells the government where the company’s official office is located.

Under the Companies Act, 2013, every company must establish and verify its registered office within 30 days of incorporation. If the registered office details are not provided at the time of incorporation through SPICe+, the company must file Form INC-22 within this period as per Section 12(2).

Section 12(2) deals with verification of the registered office, while Section 12(4) governs any subsequent change in the registered office.

For Example: If at the time of incorporation you have mentioned your correspondence address in form of spice+ then you need to file INC-22 within 30 days of incorporation.
But at the time of incorporation you mentioned your correspondence address is your registered address in that case you need to inform about this to ROC, filing with the Form INC-22 as per the time limit.

Every company must have an official address within 30 days of incorporation, so it can receive government letters, notices, and other important documents. Filing INC-22 ensures that the ROC knows this official address.

Later, if the company changes its registered office address, it must again file Form INC-22 within 30 days of the change, following Section 12(4), to make the new address official and properly recorded with the authorities.

Companies are required to submit form INC-22 according to the companies Act, 2013 (Sections 12(2) & 12(4)) and the related incorporation rules (Rules 25 & 27). Form INC-22 must be filed on MCA21 Version 3 (V3).

click here: for the trade mark registration!

Law(s) Governing the E- form INC-22.

Companies are required to submit form INC-22 according to the companies Act, 2013 (Sections 12(2) & 12(4)) and the related incorporation rules (Rules 25 & 27). which are mentioned below for your reference:

Section 12(2):
Every company must inform the Registrar about its registered office address within 30 days of incorporation, in the manner prescribed by law.

Section 12(4):
If a company changes its registered office after incorporation, it must notify the Registrar within 15 days of such change, and the Registrar will record the updated details.

Rule 25 of the Companies (Incorporation) Rules, 2014: Verification of registered office.-

a) The verification of registered office shall be filed in form no. INC-22 along with the fee and

b) There shall be attached to said form, any one of the following documents, Namely:-

• Ownership proof: The registered document showing the company owns the premises, or
• Lease or rent proof: A notarized copy of the lease or rent agreement in the company’s name, plus a rent receipt not older than one month, or
• Owner’s permission: Authorization from the owner or authorized occupant to use the premises as the company’s registered office, along with proof that the owner has the right to give this permission, or/and
• Utility bill proof: A recent (not older than 2 months) utility bill like electricity, gas, or telephone, showing the premises address and the owner’s name.

Rule 27 of the Companies(Incorporation) Rules, 2014: Notice and verification of change of situation of the registered office.-

Rule 27 talks about if a company changes its registered office, it must file a notice of the change in Form INC-22 along with the required fee.

At this time, the company does not need to file any new documents; it should attach the same type of documents and verification that were required when proving the registered office at the time of incorporation (as per Section 12(2)).

Purpose of the E-form INC-22.

The purpose of this form is to inform the Registrar of Companies (RoC), through the MCA21(V3) portal, about the company’s registered office address at the time of incorporation or whenever it is changed. It helps maintain accurate government records and ensures compliance with the Companies Act, 2013. The form also confirms that the company has a valid physical office to receive official communications. It must be filed within 30 days of incorporation or 15 days of any change, along with proper address proof and office documents.

click here: MCA21(V3) Portal, For updated information about company incorporation.

Details that must be provided while filing Form INC-22.

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

• Type of company: New / Existing
• CIN (for existing company)
• Auto-filled details: Company name, address & existing RoC
• Purpose of filing INC-22
• Effective date of registered office establishment/change
• New registered office address
• Company email ID
• Nature of ownership of premises (owned/rented/leased)
• New RoC jurisdiction
• Police station having jurisdiction ( Full address of the police station under whose jurisdiction the new office is situated has to be given)
• Utility bill details (not older than 2 months)
• SRN of MGT-14 (SRN of relevant MGT-14 is required to be entered in case purpose of the e-Form is other than ‘Change within local limits of city, town or village’.)
• SRN of INC-28 (where applicable)

For existing company, If the registered office details were not provided at the time of incorporation, the company must file Form INC-22 within 30 days of incorporation.

When the registered office is changed, either within or outside local limits of the city, town, or village, but still within the same state and under the same RoC, the company may also need to file Form MGT-14 (for special resolutions and agreements), if applicable.

If the office change causes the company to fall under a different RoC, the company must file:

1. Form INC-23 (to get approval from the Regional Director)
2. Form INC-28 (to notify the RoC about the RD’s approval)
3. These are filed together with Form INC-22.

Declaration

The declaration is to be digitally signed by any of the following:-

• Director
• Manager
• CEO
• CFO
• Company Secretary

The declaration must be certified by:-

• Chartered Accountant (in whole time practice)
• Company Secretary (in whole time practice)
• Cost Accountant (in whole time practice)

Check form

After completing the e-Form, click on the 'Check Form' button. This step helps the system review the form and make sure that all compulsory fields are properly filled. If something is missing or entered incorrectly, the system will show error messages on the screen. You can then fix those errors before moving ahead. This helps avoid rejection of the form and ensures smooth submission.

Pre- scrutiny of form

Once the e-Form is checked, click the ‘Pre-scrutiny’ button. The system will automatically scan the form for errors and display a list of any problems.

Submit form

At the end, if the form has no mistakes, a message saying ‘No errors found’ will appear. Then you can submit the form.

click here: for deep information about stamp duty

What documents are required to be attached while filing form INC-22?

First, select the purpose of filing the e-Form from the dropdown list. The following three attachments are mandatory in all cases:
1. Proof of Registered Office address (Lease Deed/ Rent Agreement along with rent agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property).
2. Copies of Utility Bills indicating the premises address (Not older than 2 months)

3. Photograph of registered office showing external building and inside office also showing therein at least one director/KMP who has affixed his / her digital signature to this form.

and here through this table, you should also be aware of the additional documents required as per changes in the situation:

Particulars	Documents
Verification of Registered office Post Incorporation of company	– Lease Deed/ Rent Agreement along with rent receipts – Copies of Utility Bills indicating the premises address (Not older than 2 months) - Photograph of registered office showing external building and inside office also showing therein at least one director/KMP who has affixed his / her digital signature to this form. All the documents required as mentioned above in the three points.
Change inside city, town or village limits	- All the documents mentioned above under the three points are required to be submitted, including:- - NOC(No Objection Certificate) from the owner (If rented) – A Copy of the Board Resolution to be provided as a “Optional Attachment” in form MGT-14.
Change outside the city, town or village lines within the same ROC and state	- All the documents mentioned above under the three points are required to be submitted, including:- - A Copy of the resolution passed in Form MGT-14 under “Optional Attachment”. – Form MGT – 14
Change ROC shift within the same state	– All the documents mentioned above under the three points are required to be submitted, including:- - Form MGT – 14 – Form INC – 28 – Copy of the order of the competent authority – Furnish details of Order of Regional Director
Change of the state within the Jurisdiction of the existing ROC	– All the documents mentioned above under the three points are required to be submitted, including:- - Copy of the altered/modified MOA
Change in state outside the existing ROC	- All the documents mentioned above under the three points are required to be submitted, including:- - NOC from owner (if rented) - Recent utility bill to confirm address - Board resolution approving the shift - File INC-23 if moving to a different state (for RD's approval)

Timeline

The INC-22 is required to be filed within 30 days from the date of incorporation and within 15 days if there is a change in the registered office.

Need help related to filing Form INC-22: Drop your queries at Finodha.in

Penalty (As per section 12(8))

As per Section 12(8) of the companies Act, 2013, if a company or its officer fails to comply with the requirements of this section, they will have to pay a penalty of ₹1,000 for each day the default continues, up to a maximum of ₹1,00,000 (i.e., ₹1,000 for every day they are late, but the total penalty cannot exceed ₹1 lakh).

Fees for filing E-Form INC-22

Here is the fee structure for filing E-Form INC-22, which varies from case to case. For companies with share capital, the fees are:

Nominal share capital	Fee applicable
Less than ₹ 1,00,000	₹ 200
1,00,000 to 4,99,000	₹ 300
5,00,000 to 24,99,000	₹ 400
25,00,000 to 99,99,999	₹ 500
1,00,00,000 or more	₹ 600

The fee is Rs. 200 in the case of a company without share capital. This applies when the company delays in filing. The late fee shall be applied as follows:

Period of delay	Additional fees applicable (Section 403 of the Companies Act, 2013)
Up to 30 days	2 times of normal fees
More than 30 days & up to 60 days	4 times of normal fees
More than 60 days & up to 90 days	6 times of normal fees
More than 90 days & up to 180 days	10 times of normal fees
More than 180 days	12 times of normal fees

Remember Mandatory points while filling

Below are important points to keep in mind at the time of filing E-Form INC-22:

• Photo of Registered Office: Clear, with nameplate showing company name, CIN, address, email, and contact number with at least one director/KMP who has affixed his / her digital signature to this form.
• Certification: CA/CS/CMA must certify the e-Form (except for OPC or small company).
• Professional Details: Enter category, membership number, and certificate of practice.

Keep all photos and details clear and readable, and make sure the professional info is accurate to avoid form rejection.

Steps to File Form INC 22

• Log in to the MCA Portal and download the latest form INC 22.
• Fill in company details, CIN, and the full address.
• Attach the required documents:
• Ownership proof (electricity bill, rent agreement, etc.)
• NOC from the property owner
• Digitally sign the form using DSC of an authorized director.
• Upload it on the MCA portal and pay the applicable fee.

click here: for company incorporation, MSME registration, ISO certification and GST, ITR filing!

MCA Help Kit

Conclusion

Through this article, you now get a clear understanding of Form INC-22—I have explain all the important things i.e. why it is needed, when it must be filed, the timeline, and the mandatory documents. Filing this form on time helps a company comply with the law and avoid penalties.

At Finodha.in, We serve a number of clients who need assistance/guide for various regulatory compliances including setting up business in India, company formation in India, income tax return filling, bookkeeping, accounting, GST and auditing. If you require any guidance for any professional service, we are here to serve you! You can also book a free consultation with us!

Join with us today!
We shall be happy to assist you, and in case you require our services, please feel free to contact us at the below mentioned email details: – help@finodha.in.

Hi, Go On, Tell Us What You Think about this Form INC-22! Did we miss something to explain? Come on! Tell us what you think about our article in the comment/e-mail section.

FAQs: Get answers to all your queries!

---

Read more Article:

• Post-Incorporation Compliance: Private Limited/OPC Company.
• How to Register Private Limited Company in India.
• How to choose a Company Name: Meaning, Importance and Types.
• How to Create Brand Name: Meaning, Importance, Types, What is?
• Company Name vs Brand Name: Key Differences/Ultimate Guide
• Profit and Loss (P&L) statement/Account for Business

Why Choose Finodha.in?

• Quick Services & Affordable Fees Guaranteed
• Complete Online, No Hidden Cost
• Serviced Thousands Of Customers
• 15 Days Quick Process

We’re Always Available
We'll handle the paperwork while you focus on building your business
If you have any questions to wish to know more about “Form INC-22."

---

“Book your free consultation with Finodha.in today”.
Call: +91-8512022044
Email: help@finodha.in

Read more interesting articles: