he MCA has issued notification on 27th July, 2017 amending Companies (Incorporation) Rules, 2014, Amendments have been made with respect to: Rule 28 - Shifting of registered office within same state but from one ROC to another and Rule 30 - Shifting of registered office from one State/UT to another. I. Major changes in provisions for Shifting of registered office within State (Rule 28): Under the amended rules, MCA has done away with the requirement of: 1) Publishing of notice for shifting of registered office in daily newspaper published in English as well as in principal local language.

2) Issuing of individual notices to debenture holders, creditors and depositor for intimating if proposed change in address is likely to affect their interest.

In addition to above MCA has revised Form No. INC.23 wherein it has specified list of following attachment along with the e-form.

a) Board Resolution for Shifting of registered office

b) Special Resolution of members approving the shifting of registered office

c) Declaration by Key Managerial Personnel or any two directors authorized by board that company has not defaulted in payment of dues to workmen.

d) A declaration not to seek change in jurisdiction of the Court where cases for prosecution are pending.

e) Acknowledged copy of intimation to Chief Secretary of the State as to the proposed shifting and the employees interest is not adversely affected due to proposed shifting

,P>II. Amendment to the provisions for shifting registered office from one State or Union territory to another (Rule 30):

The substantial amendments with regard to the provisions of shifting of registered office from one State or UT to another are summarized under:

1. Under the amended rule, if no objection is received from any person with regard to shifting of registered office, the application may be put up for orders without hearing and the order shall be passed within 15 days from the date of application however, if objection is received, Regional Director (RD) shall hold a hearing to get consensus after which, the RD shall pass order within 60 days of filing application

2. Further, the Notice to creditors and advertisements in newspaper shall be made not more than 30 days before the date of filing Form INC-23. Earlier, it used to be "not more than 14 days before the date of hearing."

3. Now Companies need to attach with Form INC-23 a copy of details with regard to each of the objection received and responses made by Company.