GST Compliance – MCA SPICe-AGILE Registration

GST Registration via MCA Portal – SPICe-AGILE Application

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Users must verify with the CGST/SGST Acts, MCA guidelines, Rules, and GSTN updates.

✍️ Preface

The Ministry of Corporate Affairs (MCA) has integrated the process of company incorporation with statutory registrations, including GST. Using the SPICe-AGILE form, new companies can apply simultaneously for incorporation and GST registration. This eliminates duplication and ensures seamless compliance.

This manual consolidates the law, applicability, step-wise procedure, FAQs with statutory basis, and a compliance checklist for companies registering GST through the MCA Portal.

📑 Table of Contents

1. Law Governing Integrated GST Registration

2. Who Can Apply via SPICe-AGILE Form?

3. Step-by-Step Process of Filing SPICe-AGILE with GST Details

4. Post-Submission Processing

5. Tracking Application Status

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing Integrated GST Registration

• Section 25, CGST Act, 2017 – Registration of taxable persons.

• Section 22 & 24, CGST Act, 2017 – Liability and compulsory registration.

• MCA Circulars – Provide for use of SPICe-AGILE form for integrated registrations.

🎯 2. Who Can Apply via SPICe-AGILE Form?

• Eligible: Normal taxpayers, Composition taxpayers.

• Not Eligible: Input Service Distributors (ISD), SEZ Units/Developers, Casual Taxable Persons, NRTP, OIDAR providers, UN Bodies (UIN applicants).

🛠️ 3. Step-by-Step Process of Filing SPICe-AGILE with GST Details

1. Company Incorporation Application:

   • File SPICe (INC-32) + SPICe-AGILE form at MCA Portal.

2. GST Section of SPICe-AGILE:

   • Select GST Registration → Choose Normal or Composition.

   • Furnish State, Business Address (auto-fetched from MCA data), PAN, Trade Name.

3. Authorized Signatory:

   • The Director signing SPICe-AGILE becomes the Primary Authorized Signatory (PAS).

   • Option to nominate two more Directors as signatories.

4. Promoters/Partners Tab:

   • All initial Directors are auto-filled as Promoters.

   • Later, up to 10 Directors can be added via GST Portal amendment.

5. Digital Signature Certificate (DSC):

   • The same DSC used for MCA filing is valid for GST registration.

6. Aadhaar Authentication:

   • Aadhaar authentication option is available while applying.

🔄 4. Post-Submission Processing

• Upon submission, MCA generates an SRN (Service Request Number).

• GST Portal generates TRN and subsequently an ARN after validation.

• Tax officer reviews:

  • Approval: GSTIN issued.

  • Clarification Notice: Applicant must reply within 7 days.

  • Rejection: Communicated via MCA & GST Portals.

🔎 5. Tracking Application Status

• Use SRN at MCA or GST Portal → Track Application Status.

• Status stages: Pending with MCA, Pending with GST, Approved, Rejected.

❓ 6. FAQs (with Basis)

Q1. Can GST registration be applied while incorporating a company?
Yes, through SPICe-AGILE form on MCA Portal. (FAQ 1)

Q2. Which GST types allowed in SPICe-AGILE?
Normal and Composition taxpayers. (FAQ 2)

Q3. Who is Primary Authorized Signatory?
Director signing SPICe-AGILE form. (FAQ 4)

Q4. Can multiple state registrations be taken via SPICe-AGILE?
No, only for the state of registered office. (FAQ 6)

Q5. Can Aadhaar authentication be opted?
Yes, Aadhaar authentication is available. (FAQ 9)

Q6. What if validation error occurs?
Login to GST Portal with TRN → Correct using “Application for Filing Clarifications.” (FAQ 13)

Q7. What is date of commencement of GST registration?
Date of incorporation chosen in SPICe-AGILE form. (FAQ 18)

✅ 7. Compliance Checklist (Fillable Format)