Key takeaways
- SPICe+ is the MCA's single web form for incorporating a company: Part A reserves the name and Part B covers incorporation.
- With the certificate of incorporation, the company also gets its PAN and TAN, along with EPFO and ESIC registration and a bank account application.
- The linked forms, e-MoA, e-AoA and AGILE-PRO-S, are filled after Part B and submitted together with it.
- Most queries come from mismatched personal details, old address proofs, weak office documents and name issues.
Every new company in India is incorporated through one web form on the Ministry of Corporate Affairs (MCA) portal: SPICe+, short for Simplified Proforma for Incorporating Company Electronically Plus. It replaced a set of separate forms in 2020 and bundles the company's incorporation with several other registrations.
Your professional will usually prepare and file it, but it helps to understand what goes into each part, so you can give the right information the first time.
How SPICe+ is organised
The form has two parts, plus a few linked forms.
| Part | What it does |
|---|---|
| Part A | Reserves the company name |
| Part B | Incorporation details, plus applications for DIN, PAN, TAN and other registrations |
| e-MoA (INC-33) | The memorandum of association: objects, capital and subscribers |
| e-AoA (INC-34) | The articles of association: internal rules of the company |
| AGILE-PRO-S (INC-35) | EPFO, ESIC and, where applicable, professional tax registration, the bank account, and GSTIN if you want it |
You may also see INC-9, the declarations by subscribers and first directors, which the system generates from the details entered. URC-1 is not used for new businesses; it applies when an existing entity, such as a partnership firm, registers as a company.
Part A: reserving the name
Part A asks for the type and class of company, up to two proposed names, the main business activity and the significance of any coined word in the name. The fee is Rs 1,000. You can file Part A on its own to secure the name first, or together with Part B.
An approved name is reserved for 20 days for a new company. Read our guides on MCA name rules and why names get rejected before you apply.
Part B: the incorporation application
Part B collects:
- Registered office: the address where the company will be registered. If it is not ready yet, a correspondence address can be given, and the registered office must then be set up and verified with the Registrar within 30 days of incorporation.
- Capital: authorised capital and the shares each subscriber will take.
- Subscribers and directors: personal details, identity and address proofs, and DIN for existing directors. Up to three proposed directors without a DIN can be allotted one here.
- Tax and registration details: the company's PAN and TAN are applied for automatically.
- Stamp duty: stamp duty on the memorandum and articles is paid online with the form for most states, based on where the registered office is.
The form is signed with the digital signatures of the subscribers and directors, and certified by a practising professional involved in forming the company.
The linked forms
Once Part B is filled in, the linked forms open up:
- e-MoA records the company's objects and capital, and the subscribers' agreement to form the company.
- e-AoA sets out how the company is run, such as how directors are appointed, how meetings are held and how shares are transferred. Many small companies use the standard table of articles, with changes where needed.
- AGILE-PRO-S covers EPFO and ESIC registration and a bank account application, plus professional tax registration in the states integrated with the form. GSTIN is optional.
All the forms are then submitted together as one application.
What you receive
When the application is approved, the company receives its certificate of incorporation with its Corporate Identity Number (CIN), along with its PAN and TAN. EPFO and ESIC registration numbers are issued through the same process, and the bank account is opened according to the chosen bank's procedure.
Common errors that send an application back
- The name expired. Part B was filed after the 20-day reservation ended.
- Details do not match. A director's name, father's name or date of birth differs between PAN, Aadhaar or passport and the form.
- Old address proof. Bank statements and utility bills used as address proof should not be more than two months old.
- Weak office documents. A missing no-objection from the owner, a bill older than two months, or an address that does not match the bill.
- Objects that do not fit the name. For example, a name that suggests technology with objects about trading.
- Capital that does not add up. The shares taken by subscribers must match the subscribed capital in the form.
- Signature problems. An expired digital signature, or one belonging to the wrong person.
- Incomplete AGILE-PRO-S. Blank fields that should have been answered or marked as not applicable.
- Unattested foreign documents. Documents of foreign subscribers or directors that are not notarised and apostilled or attested by the Indian embassy.
If the Registrar sends the application back, answer every remark within the time allowed. Missing the deadline can mean filing again from the start.
Before you file
- Digital signatures ready for every subscriber and director
- PAN, identity and recent address proofs, with names matching across documents
- Registered office bill, owner's no-objection and, if rented, the rent agreement
- Main objects written clearly and matching the name
- Capital and shareholding agreed among the founders
- Bank, EPFO, ESIC and GST choices decided for AGILE-PRO-S
For the full list, read documents required for private limited company registration. To have the whole application prepared and filed for you, see our company registration service.
This article explains the general process on the MCA portal as on the date shown. Form fields and integrated services change from time to time.
Frequently asked questions
Is GST registration compulsory through SPICe+?
No. You can apply for a GSTIN through the linked AGILE-PRO-S form, but it is optional. Many companies register for GST later, when their business needs it.
How many directors can get a DIN through SPICe+?
Up to three proposed directors who do not already have a Director Identification Number can be allotted one in the SPICe+ application. If more directors need a DIN, the others are usually appointed after incorporation.
Can an OPC or a Section 8 company be formed through SPICe+?
Yes. SPICe+ is used for most new companies, including private limited companies, one person companies and Section 8 companies, with some different fields and documents for each type.
What if the name approval expires before Part B is filed?
An approved name is reserved for 20 days for a new company. If Part B is not filed in time and the reservation is not extended by paying the additional fee, the name lapses and has to be applied for again.