SPICe+ Form: Company Incorporation Guide 2026
What Is the SPICe+ Form for Company Incorporation?
SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the single-window incorporation form launched by the Ministry of Corporate Affairs (MCA) in February 2020. Officially designated as Form INC-32, it replaced the earlier SPICe form and now serves as the exclusive method for incorporating any company in India.
The form integrates 10 services into one application: company incorporation, DIN allotment for up to 3 directors, PAN, TAN, GSTIN, EPFO, ESIC, Profession Tax registration, and opening of a company bank account. Before SPICe+, promoters had to file 5 to 8 separate applications across different government departments. IncorpX has filed 4,700+ SPICe+ applications since the form's launch, with a first-attempt approval rate of 93%.
Pro Tip: SPICe+ is a web-based form, not a downloadable PDF. You fill it directly on the MCA V3 portal at mca.gov.in. Keep all documents ready in PDF format (max 6 MB per attachment) before starting the form.
SPICe+ Form Structure: Part A and Part B
The SPICe+ form operates in two sequential parts. You must complete Part A and receive name approval before proceeding to Part B. Each part has distinct fields, documents, and approval timelines.
Part A: Name Reservation
Part A is exclusively for reserving your company name. You can propose up to 2 names in order of preference. Each name requires a significance explanation linking it to the company's proposed business activity.
Key details for Part A:
- Names allowed: 2 options per application
- Fee: ₹1,000 (included in overall SPICe+ filing fee)
- Approval time: 1 to 2 working days
- Validity: 20 days from approval (must file Part B within this period)
- Resubmission: If both names rejected, resubmission costs ₹1,000 additional
Part B: Company Incorporation
Part B is the main incorporation application containing 8 sections covering company details, directors, registered office, capital structure, and linked registrations. All linked forms (eMOA, eAOA, AGILE-PRO-S) are filed simultaneously with Part B.
| Part B Section | Details Captured | Key Fields |
|---|---|---|
| Company Details | Type, category, sub-category | Company limited by shares, Private/Public/OPC |
| Registered Office | Address with proof | State, city, PIN, address proof document |
| Capital Structure | Authorised and paid-up capital | Nominal share value, total shares, subscriber shares |
| Director Details | DIN/proposed DIN for up to 3 directors | PAN, name, address, nationality, occupation |
| Subscriber Details | First shareholders and their shareholding | Shares subscribed, payment details |
| Stamp Duty | State-wise e-stamp duty payment | Auto-calculated based on state and capital |
| Professional Details | Certifying qualified professional | Membership number, COP number, DSC |
| Attachments | Supporting documents | Up to 6 MB per file, PDF format |
RUN Form vs SPICe+ Part A: Name Reservation Options
You have two routes for reserving your company name: the standalone RUN form or the integrated SPICe+ Part A. Both achieve the same result but differ in timing and strategy.
| Feature | RUN Form | SPICe+ Part A |
|---|---|---|
| Form Number | RUN (Reserve Unique Name) | Part of INC-32 (SPICe+) |
| Names Allowed | 2 per application | 2 per application |
| Fee | ₹1,000 | Included in SPICe+ fee |
| Validity | 20 days | 20 days |
| Resubmission Fee | ₹1,000 | ₹1,000 |
| When to Use | Want name confirmed before preparing documents | Ready to proceed with full incorporation |
| Linked to Incorporation | No (standalone) | Yes (flows into Part B) |
Pro Tip: Use the RUN form if you are uncertain about your proposed name and want confirmation before investing in DSCs and document preparation. Use SPICe+ Part A if all documents and DSCs are ready to proceed immediately after name approval.
AGILE-PRO-S Form: Linked Registrations
AGILE-PRO-S (Application for Registration of GSTIN, EPFO, ESIC, Profession Tax, and Bank Account) is Form INC-35 that must be filed along with SPICe+ Part B. It auto-populates data from SPICe+ and handles the following registrations in a single step.
Registrations Covered by AGILE-PRO-S
| Registration | Authority | Details Required | When Applicable |
|---|---|---|---|
| GSTIN | GST Network | Business activity, HSN/SAC codes, bank details | If turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) |
| EPFO | Employees' PF Organisation | Estimated employee count, wage structure | If hiring 20+ employees |
| ESIC | Employees' State Insurance | Employee details, wage ceiling | If hiring 10+ employees with wages up to ₹21,000/month |
| Profession Tax | State Government | State of registration, business category | In applicable states (Maharashtra, Karnataka, West Bengal, etc.) |
| Bank Account | Empanelled Banks | Preferred bank, branch, account type | Always recommended (choose from available banks) |
You are not required to opt for all registrations. Select only those applicable to your business. GSTIN and bank account opening are most commonly selected during incorporation.
eMOA and eAOA: Electronic Constitutional Documents
Every company needs a Memorandum of Association (MOA) and Articles of Association (AOA). SPICe+ integrates these as electronic forms that replace the traditional physical documents.
eMOA (INC-33): Memorandum of Association
The eMOA defines the company's external relationship and scope. It contains:
- Name Clause: Company name ending with "Private Limited" or "Limited"
- Registered Office Clause: State where the company is situated
- Object Clause: Main business activities (choose from MCA's predefined list or add custom objects)
- Liability Clause: Limited liability of members
- Capital Clause: Authorised share capital amount and division
- Subscription Clause: Subscriber names, shares taken, and signatures
eAOA (INC-34): Articles of Association
The eAOA governs the company's internal management rules. You can adopt Table F of Schedule I of the Companies Act, 2013 (standard articles for companies limited by shares) or customise specific provisions. Most private limited companies adopt Table F with modifications for share transfer restrictions and director appointment procedures.
Important: All subscribers and at least one witness must digitally sign the eMOA and eAOA. The witness must be a person who is not a subscriber. Missing witness signatures are one of the top 5 reasons for SPICe+ resubmission requests.
Documents Required for SPICe+ Filing
Preparing the right documents in the correct format prevents rejection and delays. Below is the complete checklist based on 4,700+ filings processed by IncorpX.
For Directors and Subscribers
| Document | Format | Max Size | Notes |
|---|---|---|---|
| PAN Card | 6 MB | Mandatory for Indian directors | |
| Aadhaar Card | 6 MB | Address proof option (masked Aadhaar accepted) | |
| Passport | 6 MB | Mandatory for foreign directors, apostilled copy | |
| Voter ID / Driving Licence | 6 MB | Alternative identity proof | |
| Passport-size Photo | JPEG | 2 MB | Recent photo, white background |
| DIR-2 (Consent to Act) | 6 MB | Signed by each proposed director | |
| INC-9 (Declaration) | 6 MB | Declaration by first subscribers and directors |
For Registered Office
| Document | Requirement |
|---|---|
| Rent Agreement / Lease Deed | Registered or notarised, clearly mentioning the premises |
| NOC from Owner | On owner's letterhead or stamp paper, consenting to company use |
| Utility Bill | Electricity, water, or gas bill not older than 2 months |
| Property Sale Deed / Tax Receipt | If owned property, latest property tax receipt |
Pro Tip: The utility bill date is strictly checked. If your electricity bill is dated more than 60 days before the filing date, MCA will reject the application. Request a fresh bill from your utility provider before filing.
SPICe+ Fees: Complete Cost Breakdown
The total cost of SPICe+ incorporation depends on authorised capital, state of registration, and professional fees. Here is the detailed breakdown:
| Cost Component | Amount (₹) | Notes |
|---|---|---|
| MCA Filing Fee (up to ₹1 lakh capital) | 500 | Government fee to ROC |
| MCA Filing Fee (₹1 lakh to ₹5 lakh) | 2,000 | Most common for startups |
| MCA Filing Fee (₹5 lakh to ₹10 lakh) | 5,000 | Medium-sized companies |
| MCA Filing Fee (₹10 lakh to ₹50 lakh) | 10,000 | Larger companies |
| Name Reservation (Part A) | 1,000 | Included in filing fee if using Part A |
| Stamp Duty (varies by state) | 1,300 to 10,000+ | Delhi ₹1,300, Maharashtra ₹1,000+, Karnataka ₹3,000+ |
| DSC (per director) | 1,500 to 2,500 | Class 3 DSC, valid 2 years |
| Professional Fee | 3,000 to 8,000 | For certification and filing |
Total estimated cost for a Pvt Ltd with ₹1 lakh authorised capital: ₹7,000 to ₹15,000 depending on state and professional charges. Use our incorporation cost calculator for an exact estimate.
Step-by-Step SPICe+ Filing Process on MCA Portal
Follow this exact sequence to file SPICe+ on the MCA V3 portal. IncorpX recommends completing all preparation before logging in, as the session may time out during lengthy form filling.
Step 1: Obtain Digital Signature Certificates
Apply for Class 3 DSCs for all proposed directors and the certifying professional from licensed certifying authorities (eMudhra, Sify, Capricorn, or CDAC). Process takes 1 to 3 working days. Register each DSC on the MCA portal under the respective user's account.
Step 2: Register on MCA V3 Portal
Create business user accounts at mca.gov.in for each director and the professional. Link DSCs to these accounts. Directors without existing DIN will receive DIN through the SPICe+ filing itself.
Step 3: File SPICe+ Part A (Name Reservation)
Navigate to MCA Services, Company Services, SPICe+ (INC-32). Select "Part A" and enter up to 2 proposed names with significance. Pay ₹1,000 and submit. The Central Registration Centre (CRC) processes name requests within 1 to 2 working days.
Step 4: Prepare Linked Forms After Name Approval
Once Part A is approved (name confirmed), prepare these forms simultaneously:
- SPICe+ Part B: Fill all 8 sections with company details, directors, and capital
- eMOA (INC-33): Draft objects, subscribers, and witness details
- eAOA (INC-34): Adopt Table F with customisations
- AGILE-PRO-S (INC-35): Select GSTIN, EPFO, ESIC, bank account registrations
Step 5: Upload Documents and Attachments
Attach all required documents in PDF format (max 6 MB each). Ensure the utility bill date is within 2 months, NOC is on proper stamp paper, and photos meet the size requirements.
Step 6: Pay Stamp Duty and Filing Fee
The MCA portal auto-calculates stamp duty based on your state and authorised capital. Pay the combined fee (filing fee + stamp duty) online through net banking, debit card, or credit card. Keep the payment receipt for records.
Step 7: Digital Signing and Submission
Each form must be digitally signed in sequence: first by the directors/subscribers, then by the certifying professional. Use the DSC registered on MCA portal. Verify that DSC PAN matches the director PAN entered in the form to avoid rejection.
Step 8: Track SRN and Receive COI
After submission, an SRN (Service Request Number) is assigned for tracking. The ROC reviews the application within 3 to 7 working days. If approved, the Certificate of Incorporation (COI) with CIN, PAN, and TAN is issued electronically. Download from MCA portal.
Pro Tip: Save your SPICe+ form as draft frequently during Part B filling. The MCA portal session expires after 30 minutes of inactivity. A saved draft can be resumed later without losing data.
Common SPICe+ Rejection Reasons and How to Avoid Them
Based on IncorpX's analysis of 4,700+ filings, here are the top 10 rejection reasons and their solutions:
| # | Rejection Reason | How to Avoid |
|---|---|---|
| 1 | Name too similar to existing company | Search MCA database and Trademark Registry before filing |
| 2 | Utility bill older than 2 months | Request fresh bill from provider, check date before upload |
| 3 | DSC PAN mismatch with director PAN | Verify PAN on DSC matches the PAN entered in the form |
| 4 | Missing NOC from property owner | Get NOC on stamp paper with owner's signature and witness |
| 5 | Object clause vague or mismatched | Use MCA's predefined NIC codes, match with proposed name |
| 6 | DIR-2 consent not signed properly | Each director must sign DIR-2 with correct date and DIN |
| 7 | Subscriber details inconsistent | Cross-check names in eMOA, eAOA, and Part B exactly |
| 8 | Stamp duty payment mismatch | Let MCA portal auto-calculate, do not modify manually |
| 9 | Witness not a separate person | Witness for eMOA/eAOA must not be a subscriber |
| 10 | Professional certification errors | Verify COP number is valid and membership is current |
Warning: A rejected SPICe+ application cannot be corrected. You must file a fresh application with a new SRN, which means paying the filing fee again. Getting it right the first time saves both time and money.
SPICe+ for Different Company Types
SPICe+ is used for incorporating all types of companies under the Companies Act, 2013. The form adapts its fields based on the company type selected.
| Company Type | Min Directors | Min Shareholders | Min Capital | Special Requirements |
|---|---|---|---|---|
| Private Limited (Pvt Ltd) | 2 | 2 | No minimum | Max 200 shareholders, share transfer restricted |
| One Person Company (OPC) | 1 | 1 | No minimum | INC-3 nominee form required |
| Public Limited | 3 | 7 | ₹5 lakh | Minimum paid-up capital mandatory |
| Section 8 (Non-Profit) | 2 | 2 | No minimum | INC-12 licence from Central Government required |
| Producer Company | 5 | 5 | No minimum | Objects limited to agricultural/allied activities |
Private Limited companies account for 92% of all SPICe+ filings, followed by OPCs at 5% and Section 8 companies at 2%.
Post-Incorporation Compliances After SPICe+
Receiving the Certificate of Incorporation is just the beginning. Companies must complete these mandatory post-incorporation tasks within specified deadlines:
| Task | Deadline | Form/Action | Consequence of Non-Compliance |
|---|---|---|---|
| Open Bank Account | Within 30 days | Use COI and AGILE-PRO bank selection | Cannot collect subscription money |
| Deposit Subscriber Capital | Within 30 days | Transfer to company bank account | Non-compliance with Section 10A |
| First Board Meeting | Within 30 days | Pass key resolutions (bank, auditor, etc.) | ₹1 lakh penalty per director |
| Appoint Statutory Auditor | Within 30 days | Form ADT-1 | ₹300/day penalty, max ₹1.5 lakh |
| Issue Share Certificates | Within 60 days | Physical certificates to subscribers | ₹25,000 to ₹5 lakh penalty |
| INC-20A Filing | Within 180 days | Declaration of Commencement of Business | ROC may initiate strike-off |
| Apply for MSME Registration | Recommended immediately | Udyam portal (free) | No penalty but loses MSME benefits |
Warning: Companies that fail to file INC-20A within 180 days cannot commence any business or exercise borrowing powers. The ROC may also initiate strike-off proceedings under Section 248. This is the most commonly missed post-incorporation deadline.
SPICe+ vs Old Incorporation Process
SPICe+ dramatically simplified company registration compared to the pre-2020 process. Here is how the old and new systems compare:
| Aspect | Old Process (Pre-2020) | SPICe+ (Current) |
|---|---|---|
| Forms Required | 5 to 8 separate forms | 1 integrated form (with linked sub-forms) |
| DIN Application | Separate DIR-3 form | Integrated in SPICe+ (up to 3 DINs) |
| PAN/TAN | Separate application to IT Dept | Auto-allotted with COI |
| GSTIN | Separate GST registration | Integrated via AGILE-PRO-S |
| EPFO/ESIC | Separate registration portals | Integrated via AGILE-PRO-S |
| Bank Account | Post-incorporation manual process | Pre-selected during incorporation |
| Timeline | 15 to 30 working days | 3 to 7 working days |
| Total Cost | ₹15,000 to ₹25,000 | ₹7,000 to ₹15,000 |
NRI and Foreign National Incorporation Through SPICe+
India allows 100% FDI in most sectors, and foreign nationals can incorporate companies through SPICe+ with additional documentation requirements.
Additional Requirements for Foreign Directors
- Valid Passport: Apostilled or consularised copy (notarised if from Hague Convention countries)
- Foreign Address Proof: Bank statement, utility bill, or government-issued ID from home country
- DSC from Recognised Authority: Must be issued by a certifying authority recognised by MCA
- Indian Resident Director: At least one director must have resided in India for 120+ days in the preceding financial year
- FEMA Compliance: FDI reporting on the RBI's FIRMS portal within 30 days of share allotment
Special Considerations
Certain sectors require government approval for FDI: defence (up to 74% under automatic route), media/broadcasting, multi-brand retail, and sectors falling under Press Note 3 (investments from countries sharing land borders with India). Consult an IncorpX foreign company registration expert before filing.
SPICe+ Technical Requirements and Browser Settings
The MCA V3 portal has specific technical requirements. Failing to meet these causes form submission errors and DSC signing failures.
| Requirement | Specification |
|---|---|
| Browser | Google Chrome (latest), Mozilla Firefox, Microsoft Edge |
| Java | Not required on MCA V3 (was needed for V2) |
| DSC USB Token | Must be plugged in during signing |
| DSC Driver | Install token driver provided by DSC vendor |
| Pop-up Blocker | Disable for mca.gov.in domain |
| File Format | PDF for documents, JPEG for photos |
| Max File Size | 6 MB per attachment |
| Internet Speed | Stable broadband recommended (frequent timeouts on slow connections) |
Pro Tip: Clear your browser cache and cookies before starting SPICe+ filing. Old session data from previous form attempts can cause unexpected errors during pre-scrutiny checks.
How IncorpX Simplifies SPICe+ Filing
While SPICe+ is designed to be promoter-friendly, the technical details and document requirements make professional assistance valuable. IncorpX's SPICe+ filing service includes:
- Name search and strategy: Pre-screening against MCA database and Trademark Registry
- Document preparation: DIR-2, INC-9, eMOA, eAOA drafting
- DSC procurement: Class 3 DSC for all directors within 1 to 2 working days
- Complete SPICe+ filing: Part A, Part B, AGILE-PRO-S, and all linked forms
- SRN query handling: Responding to ROC queries within 24 hours
- Post-incorporation support: INC-20A, first board meeting agenda, auditor appointment
Starting at ₹5,999 (inclusive of government fees) for a Private Limited Company with ₹1 lakh authorised capital. Register your company with IncorpX and get the COI within 7 working days.
