Provisions relating to registered office of Company under Companies Act 2013

[2022] 138 taxmann.com 295 (Article)

Registered office of a company – a brief / meaning

The registered office of a company is by and large the principal place of business activities conducted by a company. Promoters of the Company decide the State in which the registered office shall be situated at the time of incorporation of the company.Registered office of a company is the main office of the Company to which all communication relating to the company is sent by the governmental departments. The promoters of a company or Limited Liability Partnership (LLP) must declare the registered office of the company during incorporation and maintain certain documents at the registered office.

A registered office is the official address of a company to which all official letters and reminders will be sent by any person, any government or non-government or regulatory body.

Registered office is a mandatory requirement under Companies Act 2013

As per the provisions of section 7 of the Companies Act, 2013 , all companies which are registered under the Companies Act 2013 are legally required to have a registered office address in India from the date of commencement of business or within thirty days from the date of incorporation whichever is earlier. However, under the incorporation process effective as on date, the proposed company is required to intimate the address of its proposed registered office at the time of incorporation itself.

By virtue of the above provisions all types of companies (private, unlisted public companies, listed companies and one person company) are mandatorily required to have the registered officer and also to keep the Registrar of Companies informed about the location of the registered office and changes, if any thereafter

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