TaxTMI 
TaxTMI 
Currently, our Private Limited Company is registered in Delhi and has a Delhi GST registration. We are planning to close the company's operations in Delhi and start operations in Haryana with a new GST registration number. In this case, will we also need to make any changes or filings with the ROC?
ROC related Query.................
18 Sep 2026 
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Registered office relocation, not GST registration change, triggers inter-State corporate filings and valid office maintenance obligations.
A change in GST registration following relocation of business operations does not by itself require ROC filings if the registered office remains in Delhi. A registered-office shift from Delhi to Haryana requires the prescribed inter-State corporate process, including Board approval, members' special resolution, alteration of the memorandum clause, Form INC-23, and consequential filings as applicable. The company must maintain a genuine registered office for statutory communications. GST cancellation also requires review of input tax credit, stock, capital goods, fixed assets, and other balances. (AI Summary)
A change in GST registration following relocation of business operations does not by itself require ROC filings if the registered office remains in Delhi. A registered-office shift from Delhi to Haryana requires the prescribed inter-State corporate process, including Board approval, members' special resolution, alteration of the memorandum clause, Form INC-23, and consequential filings as applicable. The company must maintain a genuine registered office for statutory communications. GST cancellation also requires review of input tax credit, stock, capital goods, fixed assets, and other balances. (AI Summary)