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MCA

Change Business Activity (ROC)

Quick answer: ## What is Changing the Business Activity / Object Clause? Changing the object clause in a company's Memorandum of Association means formally amending the MoA. This adds, removes, or alters the main or ancillary objects under which the company operates. Section 13 of the Companies Act, 2013 requires a special resolution. At least 75% of…

Change the main object or ancillary objects of a Private Limited / Public Limited Company via Form MGT-14 filing and special resolution under sections 13 and 149 of the Companies Act, 2013. Reviewed by Our expert team and filed with the Registrar of Companies.

Available across all Gujarat districts & Dadra & Nagar Haveli, Daman & Diu

₹3,999

(typical ₹12,000)

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Why choose FinTax24

  • Expert-guided business activity change filing across Gujarat

Audience

Who needs Change Business Activity (ROC)?

  • Companies pivoting into a new business line not covered by the existing main object
  • Businesses adding new verticals like IT, manufacturing, retail or professional services
  • Companies entering regulated sectors — NBFC, fintech, pharma, food, defence — needing expanded MoA
  • Businesses expanding from services to manufacturing or trading under the same entity
  • Companies adding ESG, sustainability or social impact objects for grant and CSR eligibility
  • Subsidiaries expanding into parent company verticals via amended MoA objects

How it works

  1. Object Drafting & Review

    expert drafts the proposed new object clause ensuring lawful activity and clear scope.

  2. 2

    Board Resolution

    Board recommends the amendment and authorises circulation of the special resolution notice.

  3. 3

    Shareholder Special Resolution

    Special resolution is passed at the AGM or EGM with at least 75% votes in favour.

  4. 4

    MGT-14 Filing

    Form MGT-14 is filed on the MCA21 portal within 30 days of the resolution.

  5. 5

    Altered MoA Stamping

    The altered MoA is stamped under the Indian Stamp Act in the state of incorporation.

  6. ROC Acknowledgment

    MCA / ROC updates the CIN master and issues acknowledgment of the object change.

Timeline

Day 1-3New object drafting & review
Day 3-5Board resolution
Day 5-10Shareholder special resolution
Day 10-12Form MGT-14 filing
Day 12-18Altered MoA stamping & submission
Day 15-25ROC acknowledgment

Why file this

Benefits of change business activity (roc)

  • Change the main object or ancillary objects of the company in the MoA via MGT-14 filing
  • Special resolution under section 13(1) of the Companies Act, 2013 for object amendment
  • MCA-21 filing with ROC for the amended MoA reflecting new objects and activities
  • Refreshed DIN master reflects current objects for tender, banking and licensing eligibility
  • Add or remove businesses from the MoA before applying for new sector licences
  • Renewed RBI / FEMA compliance after object amendment for cross-border activities
  • Board resolution and shareholder special resolution drafted with statutory compliance

Documents required

8 documents needed for change business activity (roc).

  • Existing MoA showing the current main and ancillary object clauses of the company
  • Board resolution recommending amendment to the MoA main / ancillary object
  • Draft of the proposed new object clause with clear and lawful business activity
  • Shareholder special resolution under section 13(1) of the Companies Act, 2013
  • Latest Form MGT-7 (Annual Return) and Form AOC-4 (Financial Statements) for verification
  • CIN and DIN details of directors and members for the special resolution record
  • Form MGT-14 filing receipt for the special resolution with MCA fee and DSC
  • Copy of the altered MoA signed by all directors for stamping and MCA submission

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DIY vs FinTax24

Why file change business activity (roc) with FinTax24 instead of doing it yourself.

Filing time

DIY / Portal
7–14 days (typical)
Local Tax Consultant
Varies by availability and workload
FinTax24
15-25 business days

Target timeline; actual time depends on document completeness and government portal availability

Expert review

DIY / Portal
None
Local Tax Consultant
Depends on the consultant
FinTax24
Expert verified on every filing

Document check

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You self-verify; rejected on portal
Local Tax Consultant
Manual review may vary
FinTax24
Pre-verified by our team before submission

Support

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Email / chatbot
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Appointment-based or office hours
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WhatsApp + phone, Mon–Sat 10 AM–7 PM IST

Pricing

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Government fees only
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Consultant fee + government fees
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Transparent: From ₹3,999 + govt fees

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Frequently asked questions

Which MCA form is required to change the object clause?

Form MGT-14 is filed to report the special resolution amending the main object or ancillary objects of the company. The altered MoA is filed with the ROC along with the special resolution. No separate form is needed for the MoA amendment itself.

Is special resolution required for object change?

Yes. Section 13(1) of the Companies Act, 2013 requires a special resolution (75% of votes in favour) at a general meeting for any amendment to the MoA — including change of main object, ancillary objects or change of name. The MGT-14 filing is required within 30 days.

Can a Pvt Ltd add new business objects without informing ROC?

No. Any change in the objects clause of a Pvt Ltd / Public company requires special resolution and filing with the ROC. Operating outside the MoA objects may attract personal liability of directors under section 149(9) and could nullify related contracts.

What is the timeline for object amendment?

Form MGT-14 is filed within 30 days of the special resolution. ROC processes the filing in 15-25 working days, after which the CIN master reflects the new objects. The altered MoA must be stamped in the relevant state before ROC submission.

Does changing the object require stamp duty?

Yes. The altered MoA attracts stamp duty under the Indian Stamp Act of the state where the company is registered. State stamp duty schedules differ; for example, Maharashtra charges ad valorem duty on the altered MoA based on authorised capital.

Can I add a regulated activity like NBFC in the object?

Adding a regulated activity (NBFC, chit fund, mutual fund) to the MoA may require additional regulatory approval (RBI, SEBI) before commencement. Object amendment should reflect the intended regulatory license, but the licence itself is a separate application.

What if the object change is rejected by ROC?

ROC may reject the filing for inaccurate stamping, missing MGT-14, or unclear objects. The Our expert team will address the objection, refile the documents and obtain a fresh acknowledgment. Repeated objections may require approaching the Regional Director under section 13(4).

Need help?

Help with Change Business Activity (ROC) — you get a reply in 4 hours

About this service

## What is Changing the Business Activity / Object Clause?

Changing the object clause in a company's Memorandum of Association means formally amending the MoA. This adds, removes, or alters the main or ancillary objects under which the company operates. Section 13 of the Companies Act, 2013 requires a special resolution. At least 75% of shareholders must vote in favour. Form MGT-14 must be filed on the MCA21 portal within 30 days of the resolution. The altered MoA must be stamped under the Indian Stamp Act in the state of registration before submission to the ROC. The ROC typically processes the filing within 15–25 working days.

Operating a business outside the objects stated in the MoA is a serious compliance breach. Section 149(9) of the Companies Act makes directors personally liable for any contracts entered into outside the stated objects. Those contracts may be voidable at the instance of the other party.

Gujarat's manufacturing and trading companies regularly need object clause amendments as they diversify. An Ahmedabad precision engineering firm started with only fabrication contracts. It now wants to add IT systems integration as an ancillary business. It must amend its MoA before bidding on mixed-service contracts. A Rajkot automotive components manufacturer is expanding into retail distribution of replacement parts. It needs its MoA updated. Food processing companies in Bhavnagar and Surat that have built strong distribution networks frequently add NBFC activities. This requires both an RBI licence and an MoA amendment to include the NBFC object.

## Who Should Use This

Use this service if your company is entering a new line of business not covered by its existing MoA objects. Also use it when adding a regulated activity such as NBFC, pharma manufacturing, food processing, or defence production. Or when expanding from pure services into manufacturing or trading. Companies adding ESG, sustainability, or social impact objects to qualify for government grants and CSR-linked funding also need this filing.

## The FinTax24 Process

FinTax24 begins by reviewing the existing MoA and drafting the proposed new object clause. The board resolution recommending the amendment is then prepared. It authorises circulation of the special resolution notice. The special resolution is passed at an EGM or AGM with at least 75% of votes in favour. Form MGT-14 is filed on MCA21 within 30 days of the resolution. The altered MoA is stamped in the state of incorporation. FinTax24 confirms the applicable stamp duty rate. The ROC processes the filing and updates the CIN master to reflect the new objects. FinTax24 then assists with amending all relevant business licences. This includes FSSAI, GST registration, and IEC where the object change affects those filings.

## Compliance & Penalties

Operating outside the objects stated in the MoA exposes directors to personal liability under section 149(9). It may also render contracts voidable. The altered MoA must be stamped under the Indian Stamp Act. Stamp duty schedules vary by state. MCA typically acknowledges the filing within 15–25 working days. If the ROC raises an objection for inaccurate stamping or missing MGT-14, the company must address it and refile. Companies that add a regulated activity such as NBFC or mutual fund must obtain the relevant sectoral licence from RBI or SEBI separately. The MoA amendment alone does not authorise commencement of that regulated activity.

Key sources: FinTax24 Compliance Desk.

Reviewed by FinTax24 Compliance Desk · Review date

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