Section 12 mandates the intimation of change in the registered office.


  • Purpose: Section 12 of the Companies Act, 2013 mandates that a company must notify the Registrar of Companies (RoC) of any change in its registered office address. This is to ensure that the RoC always has updated information about the company's location and can communicate with it as needed.

  • Timeline: The company is required to file Form INC-22 within 15 days of the change in the registered office address.

  • Penalty: Failure to comply with Section 12 can result in penalties ranging from INR 10,000 to INR 1 lakh for the company and INR 1,000 per day of default for the officers in default.

  • Form: The company is required to file Form INC-22 with the RoC for the change in the registered office address.


  • Reporting Authority: The Registrar of Companies (RoC) is the reporting authority for the intimation of change in the registered office.

  • Other: It is important for a company to ensure that its registered office address is updated with the RoC as it is the address at which all official correspondence will be sent. In case the company does not have a physical office, it can use the address of its registered agent as its registered office address.



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