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.
|SPICe (Simplified Proforma
Incorporating Company Electronically
|AGILE (Application for GSTIN, ESIC registration Plus EPFO registration)|
|PAN & TAN||ESIC|
|(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 ?