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Companies (Incorporation) Third Amendment Rules, 2019- Companies can apply GST, ESIC and EPFO Registration while incorporating

The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form AGILE (Application for registration of the Goods and Services Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration pLus Employees’ Provident Fund Organisation (EPFO) registration) with effect from 31st March 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019 dated 29th March 2019. Stakeholders may please note and refer to the Instruction Kit for further details.


New Delhi, 29th March, 2019

G.S.R. 275(E) In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely: –

1. (1) These rules may be called the Companies (Incorporation) Third Amendment Rules, 2019.

(2) They shall come into force on the date of publication in the official gazette.

2. In the Companies (Incorporation) Rules, 2014 (hereinafter referred to as the said rules),

i) after rule 38, the following rule shall be inserted, namely.-

“38A. Application for registration of the  Goods and Service  Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration and Employees’ Provident Fund Organisation (EPFO) registration

The application for incorporation or a company under rule 38 shall be accompanied by e-form AGILE (INC–35) containing an application for registration of the following numbers, namely:-

(a) GSTIN with effect from 31st March, 2019

(b) EPFO with effect from 8th April, 2019

(c) ESIC with effect from 15th April, 2019

ii). in the said rules, after Form 1NC-34, the following form shall be inserted, namely:-

Form No. INC-35

[F. No. 1/13/2013 CL-V, part-I, Vol.II]

K.V.R. MUR , Joint Secretary.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2014 and subsequently amended vide the following notifications:-

Serial Number Notification Number Notification Date
1. G.S.R. 349 (E) 01-05-2015
2. G.S.R. 442 (E) 29-05-2015
3. G.S.R. 99 (Ei 22-01-2016
4. G.S.R.336(E) 23-03-2016
5. G.S.R.743(E) 27-07-2016
6. G.S.R.936(E) 01-10-2016
7. G.S.R.1184 (E) 29-12-2016
8. G.S.R. 70 (E) 25-01-2017
9. G.S.R.955 (E) 27-07-2017
10. G.S.R. 49 IE) 20-01-2018
11. G.S.R.284 (E) 23-03-2018
12 G.S.R.708 (E) 27-07-2018
13. G.S.R.1219 (E) 18-12-2018
14. G.S.R.144 (E) 21-02-2019
15 G.S.R.180 (E) 06-03-2019

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