Difference

Registered Office is the one which is registered with the ROC as registered office of the company.

And head office can be any office which is considered by the company to be its main office where main transactions of the company are held or decisions are taken.

Thank you ashish...Can a company maintain head office at one place & registered office at other place?

yes companies can maintain some head office at other place. sometimes they use the word corporate office

The Registered office means the office of the Company which is registered with the respective office of Registrar of Companies, Ministry of Corporate Affairs . which is informed by the company upon incorporation and also from time to time if they want to change , subject to fulfillment of the legal procedure . The Head Office may or may not be the Registered office of the Company. This is in the court of the Company to decide their Head Office for their internal work .

Originally posted by : PRINCE KAUSHIK
	The Registered office means the office of the Company which is registered with the respective office of Registrar of Companies, Ministry of Corporate Affairs . which is informed by the company upon incorporation and also from time to time if they want to change , subject to fulfillment of the legal procedure . The Head Office may or may not be the Registered office of the Company. This is in the court of the Company to decide their Head Office for their internal work .

Certain books/registers/minute books  are to be kept mandatorily at RO and not in HO/BO/CO.