Rule 38A of Companies (Incorporation) Rules, 2014 as inserted vide Companies (Incorporation) Third Amendment Rules, 2019

Form: AGILE (INC-35)

Description of Form: Application for registration:

GSTIN – Goods and Service Tax Identification Number,

ESIC – Employees’ State Insurance Corporation,

EPFO – Employees’ Provident Fund Organization.


While Incorporating a Company through Spice form, application needs to be accompanied with linked e-form INC-35 (along with INC – 33 & INC – 34) the processing fees of the said form is Nil.

About e-form INC – 35:

1. Filling of form is mandatory but it is not mandatory to apply for GSTIN. One can select ‘No’ and file the form.

2. If you want to apply for GSTIN you need to select ‘YES’. Enter the State & District Details as mentioned in SPICe Form. Enter the State & District Jurisdiction (you can refer the below links for it).

3. You need to specify about the possession of premises i.e. owned, leased, rented, etc. and select the proof of principal place of Business i.e. property tax receipt, electricity bill, rent agreement, etc. and the same is to be attached to this form.

4. You can also opt for Composition scheme. Select the category of registered person.

5. Select the nature of business activity carried out on that premises.

Goods: Enter HSN, description will be auto populated.

Services: Enter SAC, description will be auto populated.

6. Director Details:

Minimum No.: As per the Act i.e.

1 – OPC,

2 – Private Company,

3 – Public Company,

5 – Producer Company.

Maximum No.: 5 (you cannot enter details of director above 5).

Details Required:

  • DIN/PAN (In case of DIN you can use prefill button and the other details of director will be auto populated, while in case of PAN you need to enter the details manually),
  • Mobile Number (for OTP),
  • email Id (for OTP),
  • Photograph (Passport size, JPG format, 100KB).

Details of Authorized Signatory: (same as above)

  • The Director who will act as Authorized Signatory for applying for GSTIN.
  • His details shall match with details entered in SPICe form.
  • He should hold PAN.
  • He must be Citizen & Resident of India.
  • He must digitally sign this form.

7. Attachments:

  • Proof of Principal Place of Business (there is a criteria of maximum size of document allowed to be attached depending upon the proof you attach, so one needs to refer it).
  • Proof of Appointment of Authorized Signatory (Letter of Authorization or Board Resolution & Acceptance Letter).

8. DSC:

Digitally Signed by Authorized Signatory.

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February 2024