Introduction:
SPICe+ is an integrated web form offering 10 services by 3 Central Government Ministries & Departments. (Ministry of Corporate Affairs, Ministry of Labour & Department of Revenue in the Ministry of Finance) and One State Government (Maharashtra), thereby saving as many procedures, time and cost for Starting a Business in India. SPICe+ is a part of various initiatives and commitment of Government of India towards Ease of Doing Business (EODB). The Government is bringing in the advanced integrated form SPICe + as a part of its India’s Ease of Doing Business (EODB) initiatives. The new web form would Facilitate On-screen filing and real time data validation for seamless incorporation of companies.
Incorporation forms covering 10 forms have been migrated to V3. This phased migration is done to enable smooth transition of the portal. Effective from 23rd January 2023, all Incorporation forms are required to be filed in MCA Version 3.
It is a single application for
- Name Reservation
- Incorporation of a new company
- Applying for DIN allotment
- Profession Tax (Maharashtra)
- Bank Account Opening
- PAN & TAN
- EPFO Registration (Employees provident fund organization)
- ESIC Registration (Employees state Insurance corporation)
- GSTIN
Forms covered in Incorporation Set are:
- SPICe+ PART A,
- SPICe+ PART B,
- RUN
- INC-13,
- INC-31
- E MOA (INC-33)
- E AOA (INC-34)
- Declaration by Subscribers and First Directors : INC-9
- AGILE PRO-S
- URC-1
DETAILS ABOUT SPICE+ : SPICe+ has been divided into two parts:
- SPICe+ Part A
- SPICe+ Part B.
SPICe+ Part A represents the section wherein all details with respect to name reservation for a new company has to be entered. An application for reservation of name shall be made through the web service available at www.mca.gov.in by using web service SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus: INC-32), and for change of name by using web service RUN (Reserve Unique Name) along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014, which may either be approved or rejected, as the case may be, by the Registrar, Central Registration Centre after allowing re-submission of such web form within fifteen days for rectification of the defects, if any, with effect from the 23rd February, 2020.”
New fields introduced with respect to name reservation in Spice+ Part A are:
- Type of company
- Class of company
- Category of company
- Sub-Category of company.
- Main division of industrial activity of the company.
- Description of the main division with respect to entity type.
SPICe+ Part B represents the section wherein all remaining details required for incorporation of a company has to be entered. Name(s) of a company can be reserved in Part A of SPICe+. In case the applicant wants to apply for name, incorporation and other integrated services together, he can do so together by filling necessary information in Part A and Part B.
Part B of SPICe + offers following services viz.
- Incorporation
- DIN allotment
- Mandatory issue of PAN
- Mandatory issue of TAN
- Mandatory issue of EPFO registration
- Mandatory issue of ESIC registration
- Mandatory issue of Profession Tax registration (For Maharashtra)
- Mandatory Opening of Bank Account for the Company and
- Allotment of GSTIN (if so applied for).
SPICe+ (INC-32) will be processed in non-STP mode and Certificate of Incorporation will be sent on the mail ID of the company as specified in the application form mentioning the CIN, PAN, TAN of company.
The approved name and related incorporation details as submitted in Part A, would be automatically pre-filled in all linked forms also viz., AGILE–PRO, Spice + MoA, Spice +AoA, URC-1, INC-9 (as applicable). Further, SPICe+ web forms needs to be submitted and downloaded for affixing DSCs.
Registration for EPFO and ESIC shall be mandatory for all new companies incorporated w.e.f 23rd February 2020 and no EPFO & ESIC registration nos. shall be separately issued by the respective agencies.
Registration for Profession Tax shall also be mandatory for all new companies incorporated in the State of Maharashtra w.e.f 23rd February 2020.
CHANGES DONE IN INCORPORATION FORMS IN V3 WHEN COMPARED TO MCA V2:
SPICe+ PART B:
- Introduction of e-MOA and e-AOA for section 8 companies also
- INC-3 made e-form and DSC of nominee would be required
- Bifurcation of capital into different classes to be provided
- A box to be displayed adjacent to the data entry in the form at FO level, for those fields where it is required to upload attachment such as Identity proof, residential proof etc. to ensure enhancement in BO processing.
- The requirement to provide INC-14 as an attachment to be done away with by adding it in the ‘Declaration by Professional’.
- The requirement to provide INC-15 as an attachment to be done away with by adding it in the ‘Declaration by all subscribers and directors’
SPICe+ Part A vs Part B: Quick Comparison
Use this table to decide where each action belongs when incorporating a company via MCA’s SPICe+ web form.
| Area | SPICe+ Part A | SPICe+ Part B |
|---|---|---|
| Primary purpose | Name reservation for a new company | All remaining details for incorporation & integrated registrations |
| Key fields | Type, Class, Category, Sub-category, Main division & description | Company details, subscribers/directors, capital, registered office, attachments |
| Linked forms auto pre-fill | Approved name pre-fills into linked forms later | Pre-fills into AGILE-PRO-S, e-MoA (INC-33), e-AoA (INC-34), URC-1, INC-9 as applicable |
| Integrated services | Name reservation only | DIN, PAN, TAN, EPFO, ESIC, Profession Tax (MH), Bank a/c, GSTIN (if applied) |
| Submission note | If applying name only, file Part A first. You can also file A+B together | Download web forms to affix DSCs before final submission |
Step-by-Step Filing Checklist (Name Reservation → Incorporation)
Indicative timeline shown for planning purposes. Actual processing depends on MCA/CRC workload and document readiness.
- Decide entity details (Type, Class, Category, Sub-category, Industrial division & description) — Required for Part A
- File SPICe+ Part A for name reservation via the MCA web service.Tip: If name is queried, resubmission window is 15 days from intimation
- Prepare incorporation documents
- Identity & address proofs for subscribers/directors (DSC to be affixed on final PDFs)
- MoA (INC-33), AoA (INC-34); Section 8 companies can also use e-MoA & e-AoA in V3
- INC-9 declarations auto-generated (as applicable)
- Complete SPICe+ Part B
- Enter company, capital, registered office & subscriber details (capital bifurcation supported in V3)
- Opt for integrated registrations: DIN, PAN, TAN, EPFO, ESIC, PT (MH), Bank A/c, GSTIN (optional)
- Fill linked forms (auto-prefilled where applicable): AGILE-PRO-S, e-MoA, e-AoA, URC-1, INC-9
- Download web-forms & affix DSCs, then submit (processed in non-STP mode)
- Receive Certificate of Incorporation with CIN (and PAN/TAN allotted) on registered email
- Post-incorporation: EPFO/ESIC registrations & PT (MH) are mandatory for new companies per effective dates (see Compliance Calendar)
Compliance Calendar & Key Dates
| Event / Requirement | Effective / Timeline | Notes / Source |
|---|---|---|
| Migration of Incorporation Forms to MCA V3 | 23 Jan 2023 | All incorporation forms must be filed in MCA V3 from this date |
| Name Application Resubmission Window | 15 days (from intimation) | CRC allows resubmission on defects within 15 days |
| Mandatory EPFO & ESIC Registration for New Companies | 23 Feb 2020 onwards | Registrations issued via SPICe+ flow; separate numbers not issued by agencies |
| Mandatory Profession Tax Registration (Maharashtra) | 23 Feb 2020 onwards | PT (MH) included in integrated services through SPICe+ |
Heads-up on V3 changes: e-MoA/e-AoA available for Section 8, INC-3 made e-form with DSC for nominee, capital bifurcation, and declaration optimization
SPICe+ FAQs
What is SPICe+ Part A vs Part B?
Part A is for name reservation and captures company type/class/category, industrial division & description
Part B covers incorporation details and offers integrated services like DIN, PAN, TAN, EPFO, ESIC, PT (MH), bank account, and GSTIN (if applied)
Details entered pre-fill into linked forms (AGILE-PRO-S, e-MoA, e-AoA, URC-1, INC-9)
Is SPICe+ mandatory for all companies?
SPICe+ is the standard MCA web form for seamless incorporation and integrated statutory registrations in India, and incorporation forms have been migrated to MCA V3. The article reflects SPICe+ as the pathway for name reservation, incorporation, and linked services
Can foreign directors apply through SPICe+?
SPICe+ supports DIN allotment and incorporation for Indian companies. Where foreign directors/subscribers are involved, additional identity/address proofing and attestation norms typically apply (beyond the scope of this page). For cross-border KYC and document legalization, we recommend a quick consult.