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MCA introduced new E-form AGILE for GSTIN, EPFO, ESIC registration at the time of incorporation

MCA introduced new E-form AGILE for GSTIN, EPFO, ESIC

E-form — E-Form AGILE INC-35 is required to be filed pursuant to rule 38(A) of the Companies (Incorporation) Rules, 2014. The application for incorporation of a company under rule 38 (A) shall be accompanied with e-form AGILE (INC-35).

Purpose of E-form—

Any user who intends to incorporate company through SPICe eform can now also apply for GSTIN / Establishment code as issued by EPFO through this eform (INC-35). User is required to file application (SPICe) for incorporation of a company accompanying linked e-form AGILE “Application for Goods and services tax Identification number, employees state Insurance corporation registration pLus Employees provident fund organization registration” along with eform SPICe MOA (INC-33) and eForm SPICe AOA (INC-34) to obtain GSTIN / Establishment Code.

This process will be applicable only for Companies incorporated by MCA through SPICe application. Other categories of applicants (Tax Deductor, Tax Collector, Casual Taxable person, ISD, etc.) for GSTIN shall follow the existing process of registration through Common Portal for GST registration.

Who all can apply for GSTIN through AGILE form?

Any user who intends to incorporate a company through SPICe eform having registered office address can now also apply for GSTIN/Establishment code as issued by EPFO through this eform. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form AGILE to obtain GSTIN/Establishment code along with other applicable forms.

This process will be applicable only for Companies incorporated by MCA through SPICe application. Other categories of applicants, viz. Tax Deductor, Tax Collector, Casual Taxable person, ISD, SEZ Registration, ISD registration, Factories intending to apply for EPFO code etc. shall follow the existing process of registration through their respective Common Portal for registration.

Is it mandatory to file INC-35 at the time of submitting SPICe form?

Yes. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form INC-35 (AGILE) with effect from 31st March 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019 dated 29th March 2019.

Though, it is optional to apply for GSTIN/ Establishment code as issued by EPFO at the time of incorporating company, filing of INC-35 form along with SPICe form is mandatory.

My registered office of business is in State 'X' but I want to obtain GSTIN for State 'Y'. Which state should I select in AGILE form?

The registered office of the proposed company as provided in the SPICe shall be the principal place of business for GST application. Select the same state and district in AGILE form (INC-35) in which the registered office of proposed company exists i.e. enter the same state and district as entered in SPICe form.

I want to/do not want to Opt for Composition. How do I make sure my choice is exercised?

There is a checkbox to declare whether you wish to opt for Composition or not. Please make the appropriate choice.

Is it mandatory to provide HSN/Service Classification Codes?

Yes. you are required to provide HSN code for Goods or Service Classification Code for service.

Who shall sign the AGILE form?

Director. The director who has signed the SPICe eform should sign the AGILE form. Both SPICe form and AGILE form shall be signed by the same director.

I have submitted my AGILE form along with SPICe form successfully. When will I receive GSTIN?

Once the company is incorporated at MCA portal and COI and PAN has been successfully generated, required information will be forwarded to GSTN for processing of form. Once the data is successfully validated by GSTN, TRN and ARN would be generated and displayed on MCA Portal. In case of approval / Rejection, GSTN will send GSTIN / Rejected status on mobile number and email of Authorized Signatory.