https://www.taxtmi.com/forum/issue?id=121128 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. en-us Fri, 18 Sep 2026 15:19:30 +0530 Fri, 18 Sep 2026 21:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121128 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. Discussion-Forum Income Tax Fri, 18 Sep 2026 15:19:30 +0530 https://www.taxtmi.com/forum/issue?id=121128