India: Registration Of The GST, ESI, EPF Under Companies (Incorporation) Third Amendment Rules, 2019

Last Updated: 16 May 2019
Article by S.S. Rana & Co. Advocates

According to the notification the rules are applicable from the date of its publication in official gazette i.e. 29th March, 2019. MCA is continuously making registration procedure simple, fast & centralized. Currently, the form SPICE is required to be filed for incorporation of a company with MCA. A new linked e-Form AGILE has been introduced by MCA with effect from 29th march 2019, through which an applicant registering company can apply for GST Registration, ESI Registration and EPF Registration along with the company registration in Spice Form.

As per the new notification, 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 the company wants to register itself.

Effective dates for applying registrations through e-from AGILE are as follows:-

  1. GSTIN: 31st March 2019
  2. EPFO: 8th April, 2019
  3. ESIC: 15th April, 2019

The e-Form AGILE is also Known as Form INC-35. The New Form AGILE is a linked & mandatory form with spice form, and both forms will be uploaded together. It is not mandatory but taking theses registrations is completely optional at the time of incorporation of the company. The main benefit of this form is the applicability of this form which 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 AGILE Form must be signed by the same director who has also signed 'SPICe Form'.

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. The company shall receive the GSTIN as soon as it is incorporated at MCA portal and Certificate of Incorporation (COI) and PAN has been successfully generated, required information will be forwarded to Goods and Service Tax Network (GSTN) for processing of form. Once the data is successfully validated by GSTN, a Temporary Reference Number (TRN) and ARN (Acknowledgement Reference Number) would be generated and displayed on MCA Portal.

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)

The Key Highlights of the Amendment

Some of the key highlights of the notification with effect from 29th March, 2019 are as follows:

  • By filing e-form AGILE along with SPICE incorporation form at the time of registration, the company would be automatically enrolled for GST, Employee State Insurance Corporation (ESIC) and Employees Provident Fund Organization (EPFO).
  • The notification that came in this regard said that the SPICe shall be accompanied by e-form AGILE with effect from March 29 , 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019.
  • Through the new e-form AGILE, which is also Known as form INC-35, any registering company can apply for GST Registration, ESI Registration and EPF Registration along with company registration in SPICe Form.

For further information please contact at S.S Rana & Co. email: info@ssrana.in or call at (+91- 11 4012 3000). Our website can be accessed at www.ssrana.in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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