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Introduction of New e-form AGILE for GSTIN, EPFO and ESIC by MCA

e form AGILE

Recently, the Ministry of Corporate Affairs (MCA) has notified e-form known as AGILE -Application for Registration of the Goods and Services Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration and Employees Provident Fund Organization (EPFO) registration.

This AGILE form is part of SPICE Incorporation e-form and covers three important registration for businesses namely:

  • GSTIN (Goods and Services Tax Identification Number),
  • EPFO (Employees Provident Fund Organization), and
  • ESIC (Employee State Insurance Corporation).

Now let us go ahead and try to understand what exactly this e-form is about and the latest notification related to it.

Application for GSTIN through e-form AGILE

Any user who intends to incorporate a company through SPICe eform can apply for GSTIN through this eform. The application (SPICe) for the 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 which is established by MCA[1] through SPICe application.

e-form AGILE

Mandatory Filing of INC-35 at the time of submitting SPICe Form

  • With effect from 31st March 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019 dated 29th March 2019, it is mandatory to file the application (SPICe) for incorporation of a company which shall be accompanied by a linked e-form INC-35 (AGILE).
e-form AGILE
  • Moreover, the registered office of the proposed company as provided in the SPICe shall be the principal place of business for GST application.
  • Select the same state and district in AGILE form (INC-35) in which the registered office of proposed company exists i.e. enter the same state and district as entered in SPICe form.
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Adding Proposed Directors in the AGILE Form

The details of the 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.

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.

Signing of the AGILE Form

  • The AGILE Form must be signed by the Director.
  •  The director who has signed the SPICe eform should sign the AGILE form.
  •  Both SPICe form and AGILE form shall be signed by the same director.

How would you receive GSTIN?

As soon as the company gets incorporate 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 generate and will display on MCA Portal.
  • In case of approval / Rejection, GSTN will send GSTIN / Rejected status on mobile number and email of Authorized Signatory.

Key Highlights of the Amendment related to e-form AGILE

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 31, 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019.
  • Finally, 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.
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Effective dates for applying registrations through e-form AGILE

Following are the important dates to be in your calendar:

  • For GSTIN: March 31, 2019
  • For EPFO: April 8, 2019
  • For ESIC: April 15, 2019

You can read the full notification here


To Sum Up

The recently introduced e-form AGILE seems to have improvised the registration process in relation to GST Registration, ESI Registration and EPF Registration along with company registration in SPICe Form. Hence, it will act as the single window clearance for company incorporation and other regulatory formalities simultaneously.

For more information related to the above, you can contact our team of experts at Enterslice.

Read our article:What is the E-Way Bill System under GST?

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