Shifting of factory
This query is : Resolved
kartik_somu
(Querist)
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.
what are the various legal requirements to be complied with in this regard?
eg: under excise, income tax, pf, esi etc.
Ca Anand Dubey
(Expert)
06 June 2012
Intimation for change of address is required to all the concerned department even for PAN and TAN too
kartik_somu
(Querist)
08 June 2012
i am asking the detaled list.
even i know that change in address has to be notified.
even i know that change in address has to be notified.
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.
---
## ✅ 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)?
---
## ✅ 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.
---
## ✅ 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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