Explain the provisions of the Companies Act, 2013 relating to shifting of the registered office of a company from one State to another.

According to Section 13 of the Companies Act, 2013 the change of registered office from one State to another State involves alteration of memorandum, and the change can be effected by a special resolution of the company which must be confirmed by the Central Government on an application made to it. As per Rule 30 (1) of the Companies (Incorporation) Rules, 2014, such an application shall be filed in form INC 23 accompanied by documents prescribed in sub - rule (1) (a) to 5 of Rule 30. The company shall at least 14 days before the date of hearing advertise the application in form INC 26 in a vernacular newspaper in the district where the registered office of the company is situated. It shall also serve notices to each debenture holder and creditor of the company. It shall send a notice and the copy of the application to the Registrar and to the Securities and Exchange Board of India, (in case the company is listed) and to the regulatory body, if the company is regulated under any special Act or law for the time being in force. A company shall, in relation to any alteration of its memorandum involving change of registered office from one State to another, file with the Registrar the special resolution passed by it in MGT 14. The notice of change of the registered office of the company and verification thereof shall be filed with Registrar in form INC 22 within 15 days of the change.