A Registered Office Change is a critical statutory event governed by Section 12 and Section 13 of the Companies Act, 2013. The "trigger" for this compliance occurs the moment the company shifts its primary place of business-whether it is within the same city, to a different city under the same Registrar of Companies (ROC), or to a different State. Under Indian law, every company must have a registered office within 30 days of incorporation and at all times thereafter.

In the 2026 MCA V3 regulatory ecosystem, the process is no longer a simple update; it is an evidence-based filing. The complexity of the compliance depends on the "Distance" of the move. For moves across states, the company must seek approval from the Regional Director (RD), while local shifts only require an intimation via e-Form INC-22.

For the FY 2025–26 cycle, the MCA has integrated the GEO-tagging requirement within the V3 web-forms. This means the authorized director must capture and upload a photograph of the new office showing the exterior and interior, along with at least one director, using the MCA’s real-time location tracking. Furthermore, the company must ensure its Audit Trail (Edit Log) software records the change in premises to maintain a transparent digital history of its physical existence. Failure to notify the ROC within the countdown deadline can lead to the company being marked as "Non-compliant" and losing its ability to file other essential forms.