INC-22
What INC-22 means, how it works, a worked example, the mistakes we see and the questions founders ask.
DefinitionINC-22 is the MCA form that notifies the Registrar of a company's registered office address, filed within 30 days of incorporation if not fixed in SPICe+, and within 30 days of any change.
Every company must have a registered office in India where notices can be served, and INC-22 is how the Registrar knows where it is. Most companies fix the address in SPICe+ at incorporation with a utility bill not older than two months and a no-objection letter from the owner; INC-22 is then needed only when the office moves. A move within the same city needs a board resolution; a move to another city in the same state needs a special resolution and MGT-14; a move to another state needs Regional Director approval through INC-23. You meet it when you leave a co-working space or shift to a larger office. What it means for you: the address on the MCA record must match GST, bank and letterhead, and notices sent to a stale address still count as served.
How INC-22 works
A company's registered office is where every notice, summons and Registrar's letter is served, so the Act demands that the address on the register is real and verified. At incorporation the address and its proof go into SPICe+; if the company gives only a correspondence address at that stage, it must file INC-22 with the registered office proof within 30 days of incorporation.
After that, INC-22 reports every change. A move within the same city, town or village needs a board resolution and INC-22 within 30 days. A move to another city within the same Registrar's jurisdiction needs a special resolution, filed on MGT-14, and then INC-22. A move to another Registrar within the same State, or to another State, needs the Regional Director's approval on INC-23 (and an alteration of the memorandum for another State) before INC-22 closes the change.
The proof is the same in every case: a utility bill not older than two months in the owner's name, a no-objection certificate from the owner and the rent or lease deed, or the title deed if the company owns the premises. A co-working desk is acceptable with the operator's letter and bill.
A Bengaluru startup moves from a co-working space in Koramangala to its own office in HSR Layout, both within the city. The board passes the resolution on 1 August, the company signs the lease the same week and files INC-22 on 20 August with the lease, the owner's NOC and a July electricity bill. The GST registration and the bank's records are updated afterwards, each with the new INC-22 as proof.
Mistakes we see with INC-22
- Attaching a utility bill older than two months, the single most common reason the form is marked for resubmission.
- Changing the registered office on the GST portal and the letterhead but never filing INC-22, so Registrar notices go to the old address.
- Treating a move across the city boundary as a local shift and skipping the special resolution and MGT-14.
Last updated 19 October 2026. Checked against the MCA, GST, Income-tax and Trade Marks rules in force for October 2026.
Where you will meet this term
Questions founders ask about INC-22
When must INC-22 be filed?
Within 30 days of incorporation if the registered office was not verified in SPICe+, and within 30 days of any change of registered office thereafter.
Can the registered office be a home or a co-working space?
Yes to both. A home needs the owner's no-objection certificate and a utility bill; a co-working space needs the operator's letter, agreement and bill. The address must be able to receive post and display the company's name board.
What is needed to move the registered office to another State?
A special resolution altering the memorandum, the Regional Director's approval sought on INC-23 after public notice and creditor consent, then INC-28 to register the order and INC-22 for the new address. Allow three to four months.