The provisions relating to registered office of a company in the Companies act, 2013 are briefly summarised here.
1) The company need not have a registered office at the time of its incorporation. All it needs on incorporation, is an address for correspondence;
2) A company, be it a private or a public company cannot commence business upon incorporation, unless it has filed in the prescribed manner verification documents with respect to its registered office with the Registrar;
3) The company shall on and from the 15th day of its incorporation have a Registered Office capable of receiving and acknowledging all communications and notices as may be addressed to it. This is very important because without the Registered Office in place and a verification duly filed thereunder the company cannot commence its business; (Section 12(1))
4) The verification of Registered Office documents should be filed with the Registrar within 30 days of the date of incorporation in prescribed form INC.22; (Section 12(2));
5) Every company shall paint or affix the name and address of its registered office outside of every office or place of business in a conspicious position, legible letters and in local language as well; Section 12(3)(a)
6) Every company shall get the name and address of its Registered Office along with the 21 digit Corporate Identification Number, telephone number, fax, e-mail id, website address, if any printed on its letter heads, business letters, billheads and all its notices and official publications; Section 12(3)(c);
7) Notice of every change in registered office should be given to the Registrar within 15 days of the change (earlier 30 days) Section 12(4);
8) Shifting of registered office outside the local limits of any city, town or village where it is presently situated can be done only with the special resolution of the members and where the jurisdiction of the company is being shifted from one Registrar to another Registrar but within the same State, then confirmation by Regional Director on an application to be filed for that purpose in form INC.23; Section 12(5);
9) Change in registered office from one State to another shall be effective only upon approval of Central Government upon an application made in that behalf in the prescribed form. INC.23; Section 13(4);
10) The verification documents that are required for registered office are the following:
(a) the registered document of the title of the premises of the registered office in the name of the company; or
(b) the notarized copy of lease or rent agreement in the name of the company along with a copy of rent paid receipt not older than one month;
(c) the authorization from the owner or authorized occupant of the premises along with proof of ownership or occupancy authorization, to use the premises by the company as its registered office; and
(d) the proof of evidence of any utility service like telephone, gas, electricity, etc. depicting the address of the premises in the name of the owner or document, as the case may be, which is not older than two months.