FAQs On New AGILE Form INC-35

CA Mayur Todmal , Last updated: 09 April 2019
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Ministry of Corporate Affairs come out with the new Amendment on 29^th 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.

2. Is it mandatory to file INC-35 at the time of submitting SPICe form?

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.

3. My registered office of business is in State 'X' but I want to obtain GSTIN for State 'Y'. Which state should I select in AGILE form?

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.

4. Where can one find Ward/Circle/Sector No.?

Please refer your state website to know your Ward/Circle/Sector No..

5. Where can one find Center Jurisdiction?

Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do

6. I want to/do not want to Opt for Composition. How do I make sure my choice is exercised?

There is a checkbox to declare whether you wish to opt for Composition or not. Please make the appropriate choice.

7. How many proposed Directors can I add in the AGILE form?

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.

8. Is it mandatory to provide HSN/Service Classification Codes?

Yes. you are required to provide HSN code for Goods or Service Classification Code for service.

9. Where can one find HSN Code for the supply of any of the products?

For HSN code: kindly refer to Central Board of Indirect Taxes website under GST Tab (www.cbic.gov.in) and choose appropriate HSN Code.