Registered office vs corporate office address
| Registered office | Corporate office | |
|---|---|---|
What it is | The official address on MCA records, where legal notices are served | Where management actually works; it may be a different place |
Required by law? | Yes, for every company and LLP | No. It's optional and can be anywhere. |
Where it appears | Certificate of Incorporation, letterheads, MCA master data | Website, visiting cards |
Changing it | Needs MCA filings, and approval if it moves state | No MCA filing needed |
To find any company's registered office address, search it on the MCA portal under View Company or LLP Master Data. Our CIN guide shows the steps.
Which addresses can you use?
- Your own home: allowed for a company, LLP or GST registration, with an electricity bill or property tax receipt.
- A family member's property: allowed with the owner's NOC and a recent utility bill.
- A rented office: allowed with a rent agreement, the owner's NOC and a utility bill.
- A virtual or co-working office: generally accepted for the registered office if the provider gives a rent or service agreement, NOC and utility bill. For GST, the officer may visit the premises, so make sure the provider will confirm your occupancy.
Documents for the address
- A utility bill (electricity, water, gas or telephone) not older than two months, in the owner's name.
- An NOC from the owner allowing the address to be used.
- A rent, lease or service agreement, if not owned.
- For GST, a property tax receipt or municipal khata copy is also accepted as proof of ownership.
A company can incorporate first and file its registered office address in Form INC-22 within 30 days. See the full list of documents required for company registration.
Changing the registered office later
| Move | What's needed |
|---|---|
| Within the same city, town or village | Board resolution, then INC-22 within 30 days |
| To another city in the same state, same RoC | Special resolution of shareholders, then INC-22 |
| To another RoC jurisdiction in the same state | Special resolution and Regional Director approval, then INC-22 |
| To another state | Special resolution, Regional Director approval (with notice to creditors and others), then INC-22. The CIN changes. |
After any move, update GST registration (an amendment), bank records and letterheads. TaxQue handles the full registered office change.
Additional places of business under GST
A warehouse, godown or branch in the same state is added to your existing GSTIN as an additional place of business, through a registration amendment. A place in another state needs a separate GST registration in that state.
