E-Form Agile- Application for Registration of GSTIN, ESIC, EPFO: FAQs

E-Form Agile- MCA vide its notification dated 29^th March, 2019 notified Companies (Incorporation) Third Amendment Rules, 2019, in which after rule 38 ‘Rule 38A’ inserted for Application for Goods and Services Tax Identification (GSTIN) Number, Employees State Insurance Corporation (ESIC) registration & Employees Provident Fund Organisation (EPFO)  registration.

According to Companies (Incorporation) Third Amendment Rules, 2019:

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

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

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

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

Let us have a look on general FAQs reading the notification, as follows:

FAQS on new e-form AGILE

1. From when the Companies (Incorporation) Third Amendment Rules, 2019 are applicable?

According to the notification the rules are applicable from the date of its publication in official gazette i.e. 29^th March, 2019.

2. Does filing of e-form AGILE is mandatory?

As per the language of the rules every application of the registration of the company shall be accompanied by the e-form AGILE for taking registration under GST, EPFO and ESIC. However, taking all the numbers is not mandatory but the company have option to tick in only those boxes in which organization the Co. wants to get registered.

Along with this companies also have full option not to take registration in any of the authorities mentioned in the form.

3. How the e-form AGILE can be filed on MCA?

User is required to file application (SPICe) for incorporation of a company accompanying linked e-form AGILE along with e-form SPICe MOA (INC-33) and e-Form SPICe AOA (INC-34).

4. Can entities other than companies or individuals who wish to take GSTIN may apply through filling E-form AGILE?

Taking GSTIN through e-form AGILE will be applicable only for Companies incorporated by MCA through SPICe application. Other entities and categories of applicants (Tax Deductor, Tax Collector, Casual Taxable person, ISD, etc.) who intends to apply for GSTIN shall follow the existing process of registration through Common Portal for GST registration.

5. What is the fee payable for taking various registration under E-form AGILE?

No fee is prescribed for filling e-form AGILE.

6. What is the processing type of e-form AGILE?

The e-form will be processed on non-STP mode.

7. What is the benefit of e-form AGILE?

The applicability of this form will act as the single window clearance system and Incorporation of new companies along with taking registration under various other authorities will become easier and faster.

{The author is a Company Secretary in Practice & can be reached at (E) [email protected]}