This is another experiment to achieve ease of doing business. I always pointed out combining so many forms into one without cutting numbers of licences required may not actually help businesses. Form – INC – 35 names as AGILE by the Ministry of Corporate Affairs is another such step. Whether a company under incorporation want to apply GST or not, it is required to fill and file Form AGILE. In this post, we will discuss the same.
Any user who intends to incorporate company through SPICe e-form can now also apply for GSTIN through this e-Form (INC-35). The user is required to file the application (SPICe) for incorporation of a company accompanying linked e-form AGILE “Application for Goods and services tax Identification number, employees state Insurance corporation registration pLus Employees provident fund organisation registration” along with form SPICe MOA (INC-33) and eForm SPICe AOA (INC-34) to obtain GSTIN.
The Companies (Incorporation) Third Amendment Rules, 2019 inserts Rule 38A in the Companies (Incorporation) Rules, 2014. According to Rule 38A –
The application for incorporation of a company under Rule 38 shall be accompanied by e-form AGILE (INC – 35) containing an application for registration of the following numbers, namely –
- GSTN – with effect from 31st March 2019
- EPFO – with effect from 8th April 2019
- ESIC – with effect from 15th April 2019
Presently Form AGILE version 1st April 2019 is available on MCA portal for filing purpose. This may be used for GSTN purpose only.
Option not to fill
Applying for GSTIN at the time of incorporation is not mandatory. In case a company under incorporation choose not to apply GSTN at the time, it may choose Radio button NO and get it digitally sign by director signing the incorporation Form INC – 32 (Form SPICe).
Whether a company wish or not to apply GSTN it needs to sign and upload Form AGILE.
How to Fill
Presently on 5th April 2019, Form AGILE version 1st April 2019 is available to use only for GSTN purpose. We will discuss the same and update this post when the new version will be available.
When a company opt for additional services under Rule38A, It needs to select Radio Button YES.
Thereafter, tick the services it opts to avail.
The form will not auto fill but need to fill manually. Data filled in this form should be same as filled in Form INC – 32 (Form SPICe). State and thereafter District may be selected. It will decide the type of jurisdiction prevalent in the state. Thereafter, one may select – Sector / Circle / Ward /Charge / Unit – whatever the smallest jurisdictional unit is applicable to the office of the company.
Now, select Central Jurisdiction for GST. Detail of all central jurisdictions is given here.
Thereafter the company may select composition option and related category applicable.
The company may select the nature of business as per their immediate business plan and applicable HSN Codes.
Selected nature and HSN codes inserted should match with the object clause of the company. Presently this Form has the option of only one field goods HSN Code and another for service HSN Code.
Thereafter, details of directors shall be filled on the basis of DIN number entered. Firstly in sub-point (A), details of the director who is authorised signatory for GST purpose shall be entered. For authorised signatory Mobile number and email address shall be verified by OTP. Please note, the authorised person shall be the person who is signing the Form INC-32 (Form SPICe).
Thereafter in sub-point (B) details of all other directors shall be entered one by one.
There are two mandatory attachments – Proof of place of Business and proof of appointment of an authorised person.
The proof of principal place of business based on the value selected shall be attached. This may be any one of the selected documents. For each document, size is also specified.
- Property Tax Receipt (100 KB);
- Municipal Khata copy (100KB);
- Electricity Bill (100 KB);
- Rent/ Lease Agreement (2 MB);
- Consent Letter – (100KB);
- Rent receipt with NOC (In case of no/expired agreement) (1 MB); and
- Legal ownership document (1 MB).
For the purpose of the authorised signatory, any one of the following document may be attached –
- Letter of Authorisation (100 KB);; and
- Copy of Resolution passed by BoD / Managing Committee and Acceptance letter (100 KB).
I do not think, it will be proper to give a copy of resolution before incorporation of a company.