E-form, known as AGILE, has been notified by the MCA (ministry of corporate affairs) of application for registration of GSTIN (goods and services tax identification number), ESIC registration (employees’ state insurance corporation), EPFO registration (employee provident fund organization). It covers the three essential registrations that are necessary for business – EPFO, GSTIN, and ESIC. You should submit the AGILE e-form together with the SPICe information form so that companies can automatically enroll for EPFO, GST, and ESIC in one go. One will have to file AGILE-PRO e-form as per rule 38(A) of the Companies Act, 2013.
Apply to register GSTIN, EPFO registration, ESIC registration, and professional tax registration and opening of a bank account. Keep in mind that it is mandatory to register for ESIC, EPFO, professional tax (for Maharashtra), and bank account opening to obtain AGILE-PRO via e-form. However, applicants can choose if they want to apply for GSTIN registration.
The effective dates for the objective to apply for registration through e-form AGILE are as follow;
EPFO – 8th of April, 2019.
GSTIN – 31st of March, 2019.
ESIC – 15th of April, 2019.
GSTIN application through e-form AGILE.
Those who want to start their company via the SPICe e-form can apply for GSTIN via the AGILE e-form. The linked AGILE e-form can accompany the SPICe application to incorporate the company to acquire GSTIN and other applicable forms. This process applies to companies established through the MCA via the SPICe application. Other applicants like a casual taxable person, tax deductor, tax collector, SEZ registration, ISD registration and others will have to follow the current registration process using a common portal for GST registration.
Compulsory to submit the INC-35 while filing the SPICe form
With effect from 31st of March, 2019, it is compulsory to submit SPICe for company registration. It will be accompanied by a linked e-form AGILE (INC-35). Also, the registered office of the proposed company as given in the SPICe would be the primary place of business for the GST application. One will have to select the same state and district in the AGILE e-form in which the registered office of the proposed company exists wherein one require to enter the same state and district as mentioned in the SPICe form.
Proposed directors’ details in the AGILE e-form.
Details of the company’s proposed directors have to be mentioned in the AGILE e-form. It would rely on the category or sub-category and be class-entered in the SPICe e-form. The number of directors would be as follow;
– First, in case of OPC (one person company).
– Second, in case of a private limited company.
– Third, in the case of a public limited company.
– Fifth, in the case of the producer company.
Important fields for GSTIN e-form.
Basic information would include;
– State jurisdiction.
– Centre jurisdiction.
– Least of establishment with date and nature of possession of premises (if applicable).
– Principal place of business proof.
– If the establishment is hired or there is a change in the name of ownership/unit, mention the period in case hired or leased.
– Option for composition. If opted, then one will have to auto select its declaration.
– Registered person’s category.
– Nature of business activity conducted on-premises.
– One will have to mention one primary business activity.
– Nature of business work sub-category.
– Details of goods supplied by business HSN code (four-digit).
– Details of services supplied by business SAC code (four-digit).
– Reason to avail the registration.
– Details of primary owners, office bearers and directors.
– Employers’ details.
One will have to attach the following documents as well;
– Proof of principal place of business as per mentioned attachment size (municipal khata copy, property tax receipt, rent/lease agreement, electricity bill, consent letter, legal ownership document, rent receipt with NOC).
– Photo of proposed director cum authorised signatory with. JPG format.
– Photo of a proposed director other than authorized signatory in JPG format.
– Proof of appointment of the authorized signatory for GSTN (letter of authorization and copy of resolution sanctioned by BoD or managing committee together with the acceptance letter).
– ID proof of authorised signatory for opening a bank account.
– Address proof of authorized signatory for opening a bank account.
Signing the AGILE e-form
Details of the primary owner or proposed director who would act as the authorized signatory to apply EPFO, GSTIN, ESIC, professional tax, and bank account opening have to be entered here. Such mentioned details have to be the same as mentioned in the SPICe+. The proposed director or primary owner will have to be a citizen or resident of India with a valid PAN or DIN. Enter the valid mobile number and email ID while submitting the e-form so that you can receive the OTP.
Specimen signatory of the authorized signatory for EPFO.
One will have to download the format from the link given below. Fill in the required details, scan and attach the same in AGILE-PRO form. Correct the errors, if any, and convert them into PDF format while affixing the DSC. One can make modifications in the saved application on web form as well.
After successfully submitting the required details and verification from authorities, your GSTIN status will be shown on the MCA portal. In the case of rejection, you will receive an SMS or email.