Shifting of factory

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kartik_somu (Querist)
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06 June 2012 We have purchased a land and will be shifting the current factories and office to the new place.

what are the various legal requirements to be complied with in this regard?

eg: under excise, income tax, pf, esi etc.

Ca Anand Dubey

Ca Anand Dubey (Expert)
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06 June 2012 Intimation for change of address is required to all the concerned department even for PAN and TAN too

kartik_somu

kartik_somu (Querist)
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08 June 2012 i am asking the detaled list.

even i know that change in address has to be notified.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 Shifting a factory involves a series of **legal, regulatory, and operational steps**. Here's a **detailed checklist** of **compliances** you must consider when shifting your factory and office to a new location in India:

---

## ✅ 1. **Company Law (MCA Compliance)**

* **Change of Registered Office:**

* If only within the same city/town: File **Form INC-22**.
* If outside city but within same ROC jurisdiction: **Board Resolution** + **Form INC-22**.
* If to a different ROC jurisdiction: Requires **Regional Director approval** via **Form INC-23**.

---

## ✅ 2. **Goods and Services Tax (GST)**

* **Amendment in Core Fields** on GST Portal:

* Address of principal place of business.
* Upload **proof of new premises** (rent agreement/ownership docs).
* May require **new registration** if moving to another state.

---

## ✅ 3. **Central Board of Indirect Taxes (Excise/Customs)**

* If you're under **Customs or SEZ**, inform the concerned jurisdictional officer.
* **Excise**: Not applicable post-GST unless you're in a notified sector (e.g., tobacco, petroleum).

---

## ✅ 4. **Income Tax**

* **PAN/TAN Address Update** via:

* **Form 49A** (PAN) or **Form 49B** (TAN) on NSDL/UTIITSL portal.
* Update correspondence address in **e-filing portal**.

---

## ✅ 5. **Shops & Establishments Act**

* Cancel registration at old premises and apply for new registration under the respective **state’s Shops & Establishments Act**.

---

## ✅ 6. **Employees' Provident Fund (EPF)**

* Update **employer address** in the EPFO portal.
* Submit application to **concerned EPF office** for jurisdiction change, if applicable.

---

## ✅ 7. **Employees’ State Insurance (ESI)**

* Inform **ESIC** of the change of address.
* Apply for transfer to new **ESIC branch office** if applicable.

---

## ✅ 8. **Factories Act, 1948**

* Apply for **fresh factory license** in the new location.
* Surrender or amend the existing license.
* Inform the **Inspector of Factories** under the **State Labour Department**.
* Submit **revised site plan, layout, safety compliance documents**.

---

## ✅ 9. **Professional Tax (if applicable)**

* Inform respective **state tax authorities** about the change in business location.

---

## ✅ 10. **Other Local Registrations**

* **Municipal Trade License**: Apply at the municipal office.
* **Fire Department NOC** (for new premises, if required).
* **Pollution Control Board Consent/NOC** (especially for manufacturing).

---

## ✅ 11. **Bank & Financial Institutions**

* Update new factory/office address in **bank KYC** and with **lenders**.
* Amend charge documents if needed (via MCA Form CHG-1).

---

## ✅ 12. **Utilities and Contracts**

* Transfer:

* Electricity connection
* Water & sewage
* Internet/telecom
* Update rental/lease agreements or ownership papers.

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## ✅ 13. **Employee Communication**

* Issue internal circulars.
* Update address in employment contracts, PF/ESI portals, payslips, etc.

---

## 📄 Optional but Good Practice:

* Update address on:

* Website, Letterheads, Invoices, Stationery
* Business Correspondence (clients/vendors)

---

Would you like a downloadable checklist or sample templates for these applications (like INC-22, GST amendment, Factory License)?

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