Starting a new company in India involves more than just registering its name and legal structure. Beyond the Ministry of Corporate Affairs (MCA) incorporation, businesses need various other registrations to operate legally, such as a Goods and Services Tax Identification Number (GSTIN), Employees’ Provident Fund Organisation (EPFO) registration, and Employees’ State Insurance Corporation (ESIC) registration. AGILE-PRO-S (Form INC-35) streamlines these crucial post-incorporation steps, making it a single window for multiple compliance requirements.
This integrated approach significantly reduces the time and effort traditionally spent on securing these essential registrations separately. For MSMEs, freelancers, and first-time founders, understanding AGILE-PRO-S is key to a smooth and compliant business launch.
Understanding AGILE-PRO-S (Form INC-35)
AGILE-PRO-S stands for “Application for Goods and Services Tax Identification Number, Employees’ Provident Fund Organisation registration, Employees’ State Insurance Corporation registration, professional tax registration, and Opening of Bank Account.” It is essentially Form INC-35, a mandatory e-form filed alongside the SPICe+ application for company incorporation.
The primary purpose of AGILE-PRO-S is to provide a single platform for new companies to obtain several critical registrations and services from various government departments, all at the time of incorporation. This integration is a significant step towards ease of doing business in India.
Why AGILE-PRO-S is Important for Company Incorporation
AGILE-PRO-S is pivotal because it consolidates what were once separate, time-consuming applications into one unified process. Before its introduction, companies had to apply for GSTIN, EPFO, ESIC, and a bank account individually after receiving their Certificate of Incorporation. This often led to delays and increased administrative burden.
By integrating these applications, AGILE-PRO-S ensures that new companies are ready to commence operations with most of their basic compliance requirements met from day one. It reduces the lead time for businesses to become fully operational and legally compliant.
AGILE vs AGILE-PRO vs AGILE-PRO-S – What Changed?
The MCA has continuously evolved its incorporation process to enhance efficiency:
- AGILE (INC-35): Initially introduced to facilitate GSTIN, EPFO, and ESIC registrations along with company incorporation.
- AGILE-PRO (INC-35): An enhancement that added the mandatory opening of a company bank account.
- AGILE-PRO-S (INC-35): The latest iteration, which further expanded the scope to include Professional Tax registration (for specific states) and an optional Shops and Establishment registration (currently for Delhi). The ‘S’ signifies the expanded scope of services.
This evolution reflects the government’s commitment to a ‘single-window’ clearance system for new businesses, making the entire process more streamlined and user-friendly.
SPICe+ and its Integration with AGILE-PRO-S
AGILE-PRO-S is not a standalone form; it is an integral part of the SPICe+ (SPICe Plus) web form for company incorporation. Understanding SPICe+ is crucial to appreciating the role of AGILE-PRO-S.
What is SPICe+ (SPICe Plus)?
SPICe+ is an acronym for Simplified Proforma for Incorporating Company Electronically Plus. It is a comprehensive web-based application introduced by the Ministry of Corporate Affairs (MCA) for company incorporation. It replaced the older SPICe form (INC-32) and aims to offer several key services from three Central Government Ministries/Departments.
Is SPICe+ Mandatory for Company Registration?
Yes, SPICe+ is mandatory for all new company registrations in India. It serves as the single application for reserving a company name, incorporating the company, and applying for various other essential registrations.
How Many Services are Covered Under SPICe+?
SPICe+ integrates applications for several key services, including:
- Name Reservation (Part A)
- Company Incorporation (Part B)
- Allotment of DIN (Director Identification Number)
- Allotment of PAN (Permanent Account Number)
- Allotment of TAN (Tax Deduction and Collection Account Number)
- GSTIN (Goods and Services Tax Identification Number)
- EPFO (Employees’ Provident Fund Organisation) registration
- ESIC (Employees’ State Insurance Corporation) registration
- Bank Account opening
- Professional Tax registration (for specific states)
- Shops and Establishment registration (optional, currently for Delhi)
Is AGILE-PRO-S Mandatory With SPICe+?
Yes, AGILE-PRO-S (Form INC-35) is a mandatory linked form that must be filed along with SPICe+ Part B for all new company incorporations. Since February 23, 2020, it is not possible to incorporate a company through SPICe+ without simultaneously applying through AGILE-PRO-S for the integrated registrations.
Key Registrations Covered by AGILE-PRO-S
AGILE-PRO-S facilitates the application for several critical registrations, but it’s important to differentiate between mandatory application and mandatory compliance.
GSTIN Registration
- Application Facilitation: AGILE-PRO-S facilitates the application for a GSTIN. While the application is part of the integrated form, a company’s actual requirement to obtain GSTIN depends on its business activities and turnover thresholds.
- Compliance Threshold: While the application is facilitated, the actual obligation to collect and pay GST, and file GST returns, arises only when your business crosses the prescribed annual turnover threshold (currently ₹40 lakhs for goods, ₹20 lakhs for services, with lower thresholds for special category states).
- Threshold Exceptions and Export Cases: Even if your turnover is below the threshold, GST registration becomes mandatory if you engage in inter-state supply of goods, certain e-commerce activities, or act as an Input Service Distributor (ISD). For businesses involved in exports, obtaining a GSTIN is crucial to claim Input Tax Credit (ITC) on inputs and services used for exports, and to file a letter of undertaking (LUT) to export goods or services without paying IGST. Without GSTIN, claiming refunds for export-related taxes becomes challenging.
EPFO Registration
- Application Facilitation: AGILE-PRO-S facilitates the application for EPFO registration for all new companies.
- Compliance Threshold: The actual compliance under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (like contributing to PF) becomes mandatory when the company employs 20 or more persons. For establishments with fewer than 20 employees, EPFO compliance is optional but can be adopted voluntarily.
ESIC Registration
- Application Facilitation: AGILE-PRO-S facilitates the application for ESIC registration for all new companies.
- Compliance Threshold: The actual compliance under the Employees’ State Insurance Act, 1948 (like contributing to ESI) becomes mandatory when the company employs 10 or more persons in certain notified areas, and the wages of employees are up to a certain limit (currently ₹21,000 per month).
Professional Tax Registration
- State-Specific: Professional Tax is a state-level tax. AGILE-PRO-S facilitates its registration for companies incorporated in specific states, typically including Maharashtra, Karnataka, and West Bengal.
- Applicability: The applicability and thresholds for professional tax vary by state. Generally, it applies to companies and individuals earning income from a profession or employment. Even if your state isn’t covered by AGILE-PRO-S, you must check your state’s laws for professional tax obligations post-incorporation.
Bank Account Opening
- Mandatory Application: Applying for a company bank account is a mandatory part of the AGILE-PRO-S process.
- Process: You select a preferred bank from a list, and the application details are forwarded to that bank. Once the company is incorporated, the bank will typically contact you to complete the KYC (Know Your Customer) formalities and open the account. This ensures that the company has a functional bank account almost immediately after incorporation.
Shops and Establishment Registration
- Optional and State-Specific: This registration is optional through AGILE-PRO-S and is currently available only for companies incorporated in Delhi.
- Purpose: The Shops and Establishment Act regulates working conditions, holidays, wages, and other aspects for establishments like shops, commercial establishments, restaurants, and theatres. Its applicability and requirements vary significantly by state. If your business operates outside Delhi or falls under different categories, you will need to apply for this registration separately as per your state’s specific laws.
Who Can and Must Use AGILE-PRO-S?
Any individual or group of individuals seeking to incorporate a new company (private limited company, Public Limited Company, one person company, Nidhi Company, Producer Company, etc.) in India through the SPICe+ web form must use AGILE-PRO-S. It is an inseparable part of the incorporation process.
There is no “who can use” vs “who must use” distinction here; if you are incorporating a company via SPICe+, you must use AGILE-PRO-S.
How to File AGILE-PRO-S (Form INC-35): A Step-by-Step Guide
The AGILE-PRO-S form is integrated into the SPICe+ Part B application on the MCA portal. Here’s a simplified guide to its filing:
- Access SPICe+ Part B: Log in to the MCA V3 portal and navigate to the SPICe+ Part B web form.
- Fill Company Details:
- Complete all sections related to company details, registered office address, directors’ details, share capital, etc., in SPICe+ Part B.
- Ensure the proposed registered office address is accurate, as this will be used for all linked registrations.
- Navigate to AGILE-PRO-S Section:
- Within SPICe+ Part B, you will find a dedicated section for AGILE-PRO-S (INC-35).
- This section will prompt you to provide details for the linked registrations.
- GSTIN Application Details:
- Select GSTIN Type: Choose if you are applying as a regular taxpayer, composition taxpayer, or other category.
- Business Activity: Provide details of your primary business activities.
- HSN/SAC Codes: Input relevant HSN (Harmonized System of Nomenclature) codes for goods or SAC (Services Accounting Code) for services.
- Authorised Signatory: Details of the director authorized to act as the GST signatory.
- Bank Details: While the bank account is being opened through AGILE-PRO-S, the GST application within the form may require details of the proposed bank or an existing account if applicable.
- EPFO and ESIC Details:
- Establishment Type: Select the type of establishment.
- Industry Type: Specify your industry.
- Number of Employees: Declare the estimated number of employees. Remember, while you apply, actual compliance depends on crossing the threshold.
- Wage Details: Provide estimated wage details if applicable.
- Professional Tax Details (if applicable):
- If your registered office is in Maharashtra, Karnataka, or West Bengal, the relevant professional tax section will be active.
- Provide the necessary details as per the state’s requirements.
- Bank Account Opening:
- Select Bank: Choose your preferred bank from the dropdown list provided by MCA.
- Branch Details: Specify the desired branch (if required).
- Account Type: Select the type of account (e.g., current account).
- The system will forward your details to the chosen bank for further processing.
- Shops and Establishment Registration (for Delhi, optional):
- If your registered office is in Delhi, you will have the option to apply for Shops and Establishment registration.
- Provide details such as the nature of the establishment, number of employees, working hours, etc.
- Attach Documents:
- Upload all required supporting documents, such as proof of registered office address, director’s identity and address proofs, and other declarations. Ensure documents are in the prescribed format and size.
- Pre-fill and Verify:
- The system often pre-fills common details from SPICe+ Part B. Carefully review all information entered in AGILE-PRO-S for accuracy.
- Save and Submit:
- Save the AGILE-PRO-S form. It will be attached to SPICe+ Part B.
- Proceed to upload SPICe+ Part B along with AGILE-PRO-S and e-MoA (INC-33) and e-AoA (INC-34) to the MCA portal.
Practitioner Tip: A common friction point is ensuring consistency across all forms. Discrepancies in names, addresses, or director details between SPICe+, AGILE-PRO-S, and the MoA/AoA can lead to rejections. Double-check every field before submission.
Post-Incorporation Checklist: Beyond AGILE-PRO-S
While AGILE-PRO-S covers many initial registrations, your compliance journey doesn’t end there. Here’s a checklist of crucial steps after your company is incorporated:
- Obtain Certificate of Incorporation (COI): This is the official document confirming your company’s legal existence.
- Follow up for Bank Account Opening: The chosen bank will contact you for KYC. Complete this promptly to activate your company’s bank account.
- Apply for Import Export Code (IEC): If your business plans to engage in import or export activities, apply for an IEC from the Directorate General of Foreign Trade (DGFT).
- Register for MSME Udyam Registration: For micro, small, and medium enterprises, obtaining Udyam Registration offers several benefits and government schemes.
- Local Registrations: Depending on your business activity and location, you might need specific local licenses or permits (e.g., FSSAI license for food businesses, trade licenses from municipal corporations).
- Statutory Registers & Minutes: Maintain statutory registers (e.g., Register of Members, Register of Directors) and record minutes of board meetings and general meetings as required by the Companies Act, 2013.
- Appointment of First Auditor: Appoint the first auditor of the company within 30 days of incorporation.
- Commence Business Declaration: File Form INC-20A (Declaration for Commencement of Business) within 180 days of incorporation, confirming that subscribers have paid for shares and the company has verified its registered office.
- GST Compliance: Once your GSTIN is active and your turnover crosses the threshold (or if you engage in mandatory GST activities), start filing monthly/quarterly GST returns.
- EPFO/ESIC Compliance: Monitor your employee count. Once you cross the respective thresholds, begin making contributions and filing returns.
- Professional Tax Compliance: If applicable, ensure timely payment and filing
