Spice+ (INC-32) (Simplified proforma for Incorporating Company electronically plus)

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 23^rd  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:

1. SPICe+ PART A,
2. SPICe+ PART B,
3. RUN
4. INC-13,
5. INC-31
6. E MOA (INC-33)
7. E AOA (INC-34)
8. Declaration by Subscribers and First Directors : INC-9
9. AGILE PRO-S
10. URC-1

DETAILS ABOUT SPICE+ : SPICe+ has been divided into two parts:

1. SPICe+ Part A
2. 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 23^rd 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. 

1. Incorporation
2. DIN allotment
3. Mandatory issue of PAN
4. Mandatory issue of TAN
5. Mandatory issue of EPFO registration
6. Mandatory issue of ESIC registration
7. Mandatory issue of Profession Tax registration (For Maharashtra)
8. Mandatory Opening of Bank Account for the Company and
9. 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 23^rd 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 23^rd February 2020.

CHANGES DONE IN INCORPORATION FORMS IN V3 WHEN COMPARED TO MCA V2:

SPICe+ PART B:

1. Introduction of e-MOA and e-AOA for section 8 companies also
2. INC-3 made e-form and DSC of nominee would be required
3. Bifurcation of capital into different classes to be provided
4. 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.
5. The requirement to provide INC-14 as an attachment to be done away with by adding it in the ‘Declaration by Professional’.
6. 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’