Recently, the Ministry of Corporate Affairs has notified a new E- form AGILE – Application for Registration of the Goods and Services Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration and Employees Provident Fund Organization (EPFO) registration,
With effect from 31st March 2019, it is mandatory to file the application (SPICe) for incorporation of a company which shall be accompanied by a linked e-form INC-35 (AGILE). This AGILE form is a part of SPICe Incorporation e-form and covers three important registration for businesses namely:
- GSTIN (Goods and Services Tax Identification Number),
- EPFO (Employees Provident Fund Organization), and
- ESIC (Employee State Insurance Corporation).
By filing the Eform AGILE along with the SPICe form at the time of registration, the company automatically would be enrolled for GST, Employee State Insurance Corporation (ESIC) and Employees Provident Fund Organization (EPFO).
The new Eform AGILE is also known as INC-35, in which any company can apply for GST Registration, ESIC Registration and EPFO Registration along with company registration in SPICe Form.
Application for GSTIN through e-form AGILE
This process will be applicable only for Companies incorporated by MCA through SPICe application. The others shall follow the existing process of registration through Common portal for GST Registration.
The address of the registered office of the company, as provided in SPICe application, shall be the principal place of business for GST application as well.
Enter the state and district in the AGILE form the same as the one in the SPICe form.
Adding Proposed Directors in the AGILE Form
The details of the proposed directors should be entered in the AGILE form. The minimum number of Directors shall be:
- In case of OPC – 1
- In case of a private company – 2
- In case of a public limited company – 3
- In case of Producer Company -5
The AGILE form shall be signed by the same director as the one who signed the SPICe form.
Effective dates to apply for registrations through e-form AGILE
Following are the important dates to apply for registration:
- For GSTIN: March 31, 2019
- For EPFO: April 8, 2019
- For ESIC: April 15, 2019