Private Limited Company · Chapter 9
The SPICe+ form (INC-32): the company Registration form, step by step
In short
SPICe+ (Form INC-32) is the single MCA form to incorporate a company: reserve the name in Part A, file details in Part B with e-MoA, e-AoA and AGILE-PRO-S, sign with DSC and pay fees.
SPICe+ (Form INC-32) is the company Registration form: the single online form on the MCA portal used to incorporate a company in India. You reserve the name in Part A, fill incorporation details in Part B, attach the linked forms (e-MoA, e-AoA and AGILE-PRO-S), sign with DSCs, pay fees and stamp duty, and the Central Registration Centre approves it.
SPICe+ stands for Simplified Proforma for Incorporating Company Electronically Plus. One filing covers the name, incorporation, DIN, PAN, TAN and several other Registrations, so Company Registration with name approval and DSC signing can be completed in a single online application. This lesson explains the form itself; for the full Company Registration process, from choosing a structure to the certificate, see How to Register a Company in India.
What does the SPICe+ company Registration form cover?
- Name reservation (if not already approved through RUN)
- Incorporation and the Certificate of Incorporation with CIN
- DIN for up to three new directors
- PAN and TAN of the company
- EPFO and ESIC Registration, and profession tax Registration in some states
- Opening of the company's bank account
- GSTIN, if you ask for it
Step 1 — Name (Part A)
Apply for the name in Part A of SPICe+, or use a name already approved through RUN.
Step 2 — Incorporation details (Part B)
Enter the registered office, capital, directors, subscribers and their shareholding. DIN for up to three new directors is applied for here.
Step 3 — Linked forms
- e-MoA (INC-33) and e-AoA (INC-34) — the founding documents, signed digitally by subscribers.
- AGILE-PRO-S (INC-35) — applies for EPFO and ESIC Registration, profession tax where applicable (for example, Maharashtra), opening of the company's bank account, and GSTIN if you ask for it.
- Declarations from directors and subscribers.
Step 4 — Signing and fees
Directors and subscribers sign with their DSCs, a professional (Chartered Accountant, Company Secretary or Cost Accountant) certifies the form, and the fees and stamp duty are paid online. For a company with authorised capital up to ₹15 lakh, the MCA charges no Registration fee for SPICe+; stamp duty is still payable and depends on the state.
Step 5 — Scrutiny and approval
The Central Registration Centre examines the application. If something needs correction, it is sent back for resubmission. On approval, the company receives its Certificate of Incorporation with its CIN, along with its PAN and TAN.
SPICe+ forms at a glance
| Form | Purpose | Signed by |
|---|---|---|
| SPICe+ (INC-32) Part A | Name reservation | No DSC needed; no separate fee |
| SPICe+ (INC-32) Part B | Incorporation, DIN, PAN, TAN | Directors, subscribers, certifying professional |
| e-MoA (INC-33) | Memorandum of Association | Subscribers and witness |
| e-AoA (INC-34) | Articles of Association | Subscribers and witness |
| AGILE-PRO-S (INC-35) | EPFO, ESIC, profession tax, bank account, optional GSTIN | A director |
How long does SPICe+ approval take?
When documents are complete and correct, approval usually comes within a few working days. Most delays come from name objections and document mismatches. The status of the application can be tracked on the MCA portal.
When does a new company need GST Registration?
Applying for a GSTIN through AGILE-PRO-S is optional. GST Registration becomes compulsory when turnover crosses the threshold — generally ₹40 lakh for suppliers of goods and ₹20 lakh for services (lower in some special category states) — or earlier for certain businesses, such as inter-state suppliers of goods, whatever their turnover (the law has some exceptions). A company can also apply later on the GST portal.
Key takeaways
- One form: name, incorporation, DIN, PAN, TAN and more.
- AGILE-PRO-S covers EPFO, ESIC, bank account and optional GSTIN.
- Correct documents are the fastest route to approval.
Frequently asked questions
What does SPICe+ stand for?
SPICe+ stands for Simplified Proforma for Incorporating Company Electronically Plus. It is the web form (INC-32) on the Ministry of Corporate Affairs portal used to incorporate a new company in India. A single SPICe+ application covers name reservation, incorporation, DIN for up to three directors, and the company's PAN and TAN, along with several other Registrations.
How many directors can get a DIN through SPICe+?
Up to three proposed directors who do not already have a Director Identification Number can get a DIN through the SPICe+ form itself. If a company wants more than three new directors at the time of incorporation, the remaining directors must obtain a DIN separately. Directors who already hold a DIN simply enter their existing number.
Is GST Registration mandatory while filing SPICe+?
No. GST Registration through the AGILE-PRO-S form is optional at the time of incorporation. A company can choose to apply for a GSTIN along with SPICe+ or apply later on the GST portal once its turnover or type of business requires Registration. EPFO and ESIC Registration and the company bank account are part of AGILE-PRO-S.
What is AGILE-PRO-S?
AGILE-PRO-S (Form INC-35) is a linked form filed with SPICe+. Through it, the company applies for EPFO and ESIC Registration, profession tax Registration in states such as Maharashtra, Shops and Establishment Registration in certain states, the opening of its bank account, and optionally a GSTIN. It reduces the number of separate applications after incorporation.
What happens if the SPICe+ form is marked for resubmission?
The Central Registration Centre lists the defects it found, such as a mismatch in documents or an objection to the name. The applicant corrects the form and resubmits it within the time allowed shown on the MCA portal. If the defects are not fixed within that time, or the form is rejected, a fresh application with fresh fees may be required.
