Quick answers
- SPICe+ (Simplified Proforma for Incorporating Company electronically Plus) is the MCA's integrated web form.
- Part A reserves the company name; Part B incorporates it with PAN, TAN, DIN, EPFO, ESIC, Profession tax (Maharashtra) and bank account.
- Linked forms: AGILE-PRO-S (GST/EPFO/ESIC/bank), INC-9 (declaration), e-MoA (INC-33) and e-AoA (INC-34).
- Government fee waiver: nil MCA filing fee up to Rs 15 lakh authorised capital (only stamp duty applies).
- Turnaround: 7–14 working days for a clean application.
What does Part A and Part B cover?
Part A handles name reservation — up to two proposed names with significance and an objects clause. Once approved, the name is reserved for 20 days.
Part B is the actual incorporation — director and shareholder KYC, registered office details, subscriber sheet, capital structure, NIC code-based objects and PAN/TAN application. AGILE-PRO-S and INC-9 auto-populate from Part B data.
Linked forms at a glance
| Form | Purpose | Mandatory? |
|---|---|---|
| SPICe+ Part A | Name reservation | Yes |
| SPICe+ Part B | Incorporation + PAN/TAN/DIN | Yes |
| AGILE-PRO-S | GSTIN, EPFO, ESIC, bank account, Profession tax | EPFO/ESIC/bank yes; GST optional |
| INC-9 | Subscriber/director declaration | Yes (auto-generated) |
| e-MoA (INC-33) | Electronic Memorandum | Yes if subscribers are individuals & Indian |
| e-AoA (INC-34) | Electronic Articles | Yes if subscribers are individuals & Indian |
Common mistakes to avoid
- Choosing a name that conflicts with an existing trademark or company — always run an MCA + IP India search first.
- Mismatched address proof — the utility bill or rent agreement must not be older than two months.
- Wrong NIC code for the main object — pick the most specific 5-digit code matching your activity.
- Forgetting to attach the digital signature of all subscribers and the practising professional (CA/CS/CMA).
Government fees and stamp duty
Up to Rs 15 lakh authorised capital, MCA filing fee is nil; only state stamp duty on MoA/AoA applies (varies state-wise — for example, Karnataka charges Rs 1,000 + Rs 500/lakh).
Above Rs 15 lakh, slab-based MCA fees kick in, plus PAN (Rs 91) and TAN (Rs 65) charges.
Key takeaways
- SPICe+ is one form — not ten — that does name reservation, incorporation, PAN/TAN, EPFO, ESIC, GST and bank.
- Always reserve the name through Part A before drafting MoA/AoA.
- AGILE-PRO-S is now compulsory for EPFO, ESIC and bank account opening at incorporation.
- Use e-MoA/e-AoA only when all subscribers are individuals; otherwise upload physical MoA/AoA.
- Engage a practising professional — CA, CS or CMA — for certification to avoid rejection.
Frequently asked questions
- Is SPICe+ mandatory? Yes — all incorporations since 23 February 2020 must use SPICe+.
- Can foreigners be subscribers via SPICe+? Yes — but they must upload physical MoA/AoA, not e-MoA/e-AoA.
- Kitna time lagta hai SPICe+ approval me? Usually 7–14 working days for clean filings.
- Can I file SPICe+ without a CA or CS? Practically no — DSC and professional certification (CA/CS/CMA) are required.
- What if my name gets rejected? Resubmit Part A with two new names within 15 days (one free resubmission).
- Is GST registration mandatory in AGILE-PRO-S? No — only required if turnover/category triggers GST; opt-in is optional.
- Does SPICe+ open the company bank account? AGILE-PRO-S routes the application to partner banks; final KYC happens at the branch.
- What if there is an objection by RoC? File the resubmission within 15 days with corrected attachments and rationale.
SPICe+INC-32Company IncorporationMCA
About the author
Rohit
Senior Advisor at Regikart. Want to discuss this in the context of your business?
