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AGILE E-Form-Introduction, Signing and Highlights

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The Ministry of Corporate Affairs (MCA) has notified an E-form known as 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.

1.Introduction

The MCA (Ministry of Corporate Affairs) last month notified the launch of 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 Organization (EPFO) registration). This form covers three key registrations which are required for business –GSTIN, EPFO, and ESIC. By filing the AGILE E-form together with the SPICE incorporation form, companies would be enrolled automatically for GST, EPFO, and ESIC in one go.

The effective dates for the purpose of applying for registrations via E-form AGILE are as follows:

  • GSTIN: 31st March 2019
  • EPFO: 8th April 2019
  • ESIC: 15th April 2019

2.GSTIN Application via E-form AGILE

Users wishing to incorporate their company through the SPICe e-form could apply for GSTIN via AGILE E-form. The SPICe application for incorporation of a company would be accompanied by linked AGILE E-form for obtaining GSTIN together with other applicable forms. This process would apply to companies established by the MCA through the SPICe application. Other applicants such as Tax Deductor, Casual Taxable person, Tax Collector, ISD registration, SEZ Registration, etc., shall follow the current registration process through the Common Portal for GST registration.

3.Mandatory to file INC-35 while submitting SPICe form

With effect from March 31st, 2019, it’s mandatory to file SPICe for company incorporation which would be accompanied by a linked E-form AGILE (INC-35). Further, the proposed company’s registered office as provided in SPICe would be the principal place of business for the GST application. One has to select the same state and district in the AGILE E-form in which the proposed company’s registered office exist i.e., one needs to enter the same state and district as provided in the SPICe form.

4.Details of Proposed Directors in AGILE E-Form

The details of the company’s proposed directors to be provided in the AGILE E-form would depend on the category or sub-category, class entered in the SPICe e-form. The number of directors would be:

  • 1 in the case of One person companies (OPC),
  • 2 in case of Private limited companies,
  • 3 for Public limited companies, and
  • 5 in the case of Producer companies.

5.Signing the AGILE E-form

The AGILE E-form shall be signed by the Director. The director of the company who has signed the SPICe form needs to sign the AGILE E-form. In other words, both the SPICe form as well as the AGILE E-form needs to be signed by the same director.

6.Particulars required to be provided in the AGILE E-form

The particulars to be provided in the form include:

  • The details of the jurisdiction.
  • Details of possession and lease of business premises.
  • The reason for availing registration.
  • Details of goods and services provided.
  • Nature of business performed on the premises.
  • The option for choosing for or against the composition levy.
  • Details of the directors and primary owners/office bearers.
  • Details of the employers.

Apart from providing these details, the form should also include as an attachment any of the documents mentioned below:

    • Letter of authorization (LOA).
    • Resolution copy passed by the BoD /Managing Committee together with the Acceptance Letter.

7.Key highlights of the AGILE E-form

  • The AGILE E-form is a mandatory form to be filed with the SPICe form, and both the forms would be uploaded together.
  • It’s not mandatory to register at the time of company incorporation. In other words, AGILE E-Form is mandatory but registration is optional at the time of company incorporation.
  • The AGILE E-Form is also referred to as Form INC-35.
  • All 3 Registrations – GSTIN, EPFO, and ESCI or any of them could be taken through the AGILE E-form. If an applicant wishes to choose only the GST Registration, he can select GST alone in the form.
  • New GST registration under both the normal taxpayer as well as under composition can be applied via this form.

The E-form AGILE will improvise the registration process with respect to GST Registration, EPF Registration, and ESI Registration together with the company registration in the SPICe form. The AGILE E-form would act as a single window clearance helping company incorporation and various other regulatory formalities simultaneously.