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MCA e-Form AGILE: Company Incorporation with PF, ESI & GST Registration
The Ministry of Corporate Affairs has made frequent amendments to its provisions for company incorporation in order to enhance the convenience in business compliance. Recently on 29th March 2019, MCA has made several amendments to the Companies (Incorporation) Rules, 2014. These are hereby referred to as Companies (Incorporation) Third Amendment Rules, 2019.
In this context, MCA has introduced a new rule 38(A) of the Companies (Incorporation) Rules, 2014. As per this rule, a new e-form INC-35 (AGILE) has been introduced. From 31st March 2019, all the companies have to file the application for company incorporation in SPICe form along with e-form AGILE.
1. What is e-form AGILE?
The e-form AGILE is an MCA e-form which shall henceforth be accompanied with SPICe form for company formation. AGILE is an acronym for 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).
This e-form has been made effective from 31st March 2019, as notified through the Companies (Incorporation) Third Amendment Rules, 2019.
2. Who shall apply for GST Registration through e-form AGILE?
Anyone who wishes to set up a company through SPICe e-form with a registered office address can now also opt for GST Registration through the e-form AGILE.
- Besides, he can also opt for getting an Establishment code from EPFO as well as an ESI registration with this e-form.
- However, the through e-form AGILE shall be applicable only for those businessmen who have opted for company formation through the SPICe form.
3. Who all can’t get GST Registration through e-form AGILE?
All those categories of applicants who can’t get GST Registration through e-form AGILE are listed below-
- Tax Deductors under GST,
- Tax Collectors under GST,
- Casual Taxable person,
- Input Service Distributors,
- SEZ traders
- Factories intending to apply for PF registration.
They shall follow the existing process of registration through their respective Common Portal for registration.
4. Whether it is mandatory to file e-form AGILE?
Yes, the e-form AGILE is mandatory to be filed by all those companies that intend to be incorporated through SPICe form.
However, while filing e-form AGILE, it is optional to apply for GST registration, PF registration and ESI registration. Nevertheless, the filing of Form INC-35 (AGILE) along with SPICe form is mandatory.
5. How to opt for GST Composition scheme in e-form AGILE?
Within the e-form AGILE, there is a checkbox where you can specify if you wish to opt for GST registration under Composition scheme.
6. Which place of GST registration shall be specified in e-form AGILE?
The principal place of business for GST registration shall be the registered office of the proposed company as specified in the SPICe form.
The user has to tick the same state & district in the AGILE form where the registered office of the proposed company is located.
7. How many Directors shall be added in e-form AGILE?
The Number of proposed directors to be added in e-form AGILE are as follows:
- 1 in case of OPC,
- 2 in the case of private limited company,
- 3 in case of public limited company and
- 5 in the case of Producer Companies.
Important Note: The details of all the proposed Directors entered in e-form AGILE should be the same as entered in the SPICe form.
8. Whether it is mandatory to enter GST HSN/SAC Codes?
Yes, it is mandatory to specify the HSN code for the Goods or Service Accounting Code (SAC) for services in the e-form AGILE.
9. Who shall sign the e-form AGILE?
The Proposed Director shall sign the e-form AGILE. This means that the same director who has signed the SPICe form shall also sign the e-form AGILE.
10. How can I file the e-form AGILE?
We can help you instantly file the e-form AGILE. Our professional team will assist you in the entire process of filing the e-form AGILE.
If you want any sort of guidance regarding the process of company formation, GST registration, ESI registration or PF registration, you can feel free to contact our business advisor at 8881-069-069.
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