Ministry of Corporate Affairs come out with the new Amendment on 29th March, 2019. These rules may be called the Companies (Incorporation) Third Amendment Rules, 2019.

In the Companies (Incorporation) Rules, 2014, 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 Employess’ Provident Fund Organisation (EPFO) registration.

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.

  • GSTIN with effect from 31st March, 2019
  • EPFO with effect from 8th April, 2019
  • ESIC with effect from 15th April, 2019
NOW SCENARIO IS
Forms to be Required to be file for New Company Registration
SPICe (Simplified Proforma

Incorporating Company Electronically

AGILE   (Application for GSTIN, ESIC  registration Plus EPFO registration)
Company Registration GSTIN
PAN & TAN ESIC
DIN EPFO
(INC-32, INC-33 and INC-34) (INC-35)

1. Who Can apply for GSTIN through AGILE forms ?

Any user who intends to incorporate a company through SPICe e-form can now also apply for GSTIN through this e-form. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form AGILE to obtain GSTIN 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 etc. shall follow the existing process of registration through Common Portal for GST registration.

2. 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 at the time of incorporating company, filing of INC-35 form along with SPICe form is mandatory.

3. How many proposed Directors can I add in the AGILE form ?

Details of proposed Directors to be entered in AGILE form would be based on the class, category or sub-category entered in SPICe eform. Number of Directors shall be 1 in case of OPC, 2 in case of private company, 3 in case of public limited company and 5 in case of Producer Company respectively.

Note: The details of such proposed Director entered in AGILE form should match the details as entered in the SPICe form for the same person.

4. Who shall sign the AGILE form ?

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

5. I do not have registered office of the Company at the time of submitting SPICe and other linked forms. Can I apply for GSTIN ?

The registered office of the business entity provided in the SPICe will be the principal place of business for GST. GSTIN can be applied only if Address for correspondence is same as address of registered office of the company entered in SPICe form.

6. I have submitted my AGILE form along with SPICe form Successfully. When I will 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.

7. Is there any fee to be paid while applying GSTIN ?

NO.

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8 Comments

  1. Ankit Negi says:

    I have incorporate a company COI of which wach issued on 3 June but GST registration is pending till now. Can you help me in this matter.

  2. Gaurav Dixit says:

    Hi Manali,
    I have Incorporated the company and its date of incorporation is 14 June but still there is no intimation regarding GST registration?
    Do you have any idea about the time it will take to get it?

  3. MANALI SAMPAT says:

    Hello,

    Greetings of the Day !!

    I went through your article , it assisted me in gaining some clerity regarding INC 35.

    However, I further have a query, it would be a great aid if you can share your knowledge regarding the matter stated below :

    The form got revised today, and i am processing the said form INC 35 , I selected NO in first tab of the form itself, that i don’t want to avail any of the 3 service. On clicking No, the entire columns in form got deactivated, but in order to sign the said form, I am getting a Check form error , that please select any items from Point 2 in the said form, which already got deactived on clicking No.

    Kindly share your opinion regarding the above mentioned matter. It would be of great help. I have mentioned my mail id , kindly write there.

    Thank you.

    Manali Sampat

    1. Kajal1006 says:

      Hi,
      Manali Sampat
      I think it is system issue,
      You download fresh form and the said issue will be resolved.

      And then also issue arises you can contact me.

      1. AShok says:

        what about employers particular ( Point 15) O I am not getting anything in the drop down list at the same time you cant write anything manually. what we can do?

  4. Aravind says:

    From Where Can I download this form. Its not there in MCA portal. And what if my turnover is below the threshold limit of GST registration.

    1. Kajal1006 says:

      Form AGILE (INC-35) is available on MCA Portal and This form is not mandatory for obtaining GSTIN because in the form there are two option. whether you want to obtain GSTIN ??
      Yes or No.
      If your Turnover is beloved threshold limit and if you don’t want to get GSTIN, you can choose option NO.
      But yes Form should be linked with SPICe.

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