Change of roc

Dear Sunil

A Company can change its registered office from one place to another within the local limits of the city ,town or village ,where it is situated, by a Board resolution provided a notice of the change is given to the registrar in form 18 within 30days of such change 

If the registered office is to be shifted from one city, town or village to another city, town or village within the same state ,a special resolution has to be passed in the general meeting of the Company and same should be filed with ROC through form no. 23 within 30days of paasing such resolution also within 30 days of change  a notice to be regitrar must be given in form 18 .

These two changes does not amount in alteration of Memorandum and hence permission of CLB is not required in these cases