Ministry of Corporate Affairs come out with the new Amendment on 29th March, 2019. These rules may be called the Companies (Incorporation) Third Amendment Rules, 2019.
In the Companies (Incorporation) Rules, 2014, after rule 38, the following rule shall be inserted, namely.-
(38A. Application for Registration of the Goods and Service Tax Identification Number (GSTIN), Employees' State Insurance Corporation (ESIC) Registration and Employees' Provident Fund Organisation (EPFO) registration.
The application for incorporation of a company under rule 38 shall be accompanied by e-form AGILE (lNC 35) containing an application for registration of the following numbers, namely.
- GSTIN with effect from 31st March, 2019
- EPFO with effect from 8th April, 2019
- ESIC with effect from 15th April, 2019
FAQs On AGILE Form
1. Who all can apply for GSTIN through AGILE form?
Any user who intends to incorporate a company through SPICe eform having registered office address can now also apply for GSTIN/Establishment code as issued by EPFO through this eform. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form AGILE to obtain GSTIN/Establishment code along with other applicable forms.
This process will be applicable only for Companies incorporated by MCA through SPICe application. Other categories of applicants, viz. Tax Deductor, Tax Collector, Casual Taxable person, ISD, SEZ Registration, ISD registration, Factories intending to apply for EPFO code etc. shall follow the existing process of registration through their respective Common Portal for registration.
Yes. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form INC-35 (AGILE) with effect from 31st March 2019, as notified vide the Companies (Incorporation) Third Amendment Rules, 2019 dated 29th March 2019.
Though, it is optional to apply for GSTIN/ Establishment code as issued by EPFO at the time of incorporating company, filing of INC-35 form along with SPICe form is mandatory.
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.
Please refer your state website to know your Ward/Circle/Sector No..
Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do
Details of 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 respectively.
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.
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.
Once the company is incorporated at MCA portal and COI and PAN has been successfully generated, required information will be forwarded to GSTN for processing of form. Once the data is successfully validated by GSTN, TRN and ARN would be generated and displayed on MCA Portal. In case of approval / Rejection, GSTN will send GSTIN / Rejected status on mobile number and email of Authorized Signatory.
In case of validation errors, GSTN will intimate the user to correct and resubmit the form. For this, you are requested to login through TRN at GST portal – www.gst.gov.in and submit the correct form.
Any user who intends to incorporate company through SPICe eform can now also apply for Establishment code issued by Employees Provident Fund Organization through this e-form. User is required to file eform SPICe along with eform SPICe MOA (INC-33) and eForm SPICe AOA (INC-34) and AGILE form to obtain Establishment code.
Once the company is incorporated at MCA portal and COI and PAN has been successfully generated, required information will be forwarded to EPFO for processing of form. Once the data is successfully validated by EPFO, Establishment Code would be generated and displayed on MCA Portal.
Tags :Corporate Law