MCA Updates: GST registration can be obtained at the time of incorporation of Company

Ministry of Corporate Affairs (MCA) has come up with a new linked form by which an applicant can apply for GST Registration, ESIC Registration and EPFO Registration at the time of making application of incorporation of Company using SPICE Form.

MCA had issued an amended rules dated 29th March, 2019 viz. Companies (Incorporation) Third Amendment Rules, 2019 whereby infusing a new Form named e-Form AGILE (Application for registration of the Goods and Services Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration pLus Employees’ Provident Fund Organisation(EPFO) registration).

Using this form, an applicant can also make an application for GST Registration, ESIC Registration and EPFO Registration at the time of making application of incorporation of Company using SPICE Form. This form will be a linked form with Form SPICE and shall be uploaded together.

Following are the effective dates for above mentioned registration which can be applied through e-From AGILE.
1. GSTIN - 31st March, 2019
2. EPFO - 08th April, 2019
3. ESIC - 15th April, 2019

Few important points to be noted
1. It is mandatory to file e-Form AGILE as a linked form with eForm SPICE.

2. However, you can skip applying for any of these services/registrations by selecting "No" in eForm AGILE in front of question "Do you want to apply for additional services like GSTIN / EPFO / ESIC?". Hence, it is not actually necessary to apply for such registrations while making application for incorporation of Company using eForm SPICE, if you do not require it at the time of incorporation.

This is welcoming step from MCA as this will reduce the time for taking various registrations of Government and will make the process smooth. Additionally, business can be started as soon as the Company is incorporated, subject to obtaining Commencement Certificate from MCA.

The copy of rules can be accessed below.