How to File SPICe+ for Private Limited Company Registration — MCA Portal Guide

Step-by-step

1. 1

   Download SPICe+ from the MCA Portal

   Log in to mca.gov.in with a director's or professional's credentials. Under MCA Services > E-filing > Company Forms, locate SPICe+ (INC-32) and download the latest version. The MCA periodically updates form versions and field validations, so always download a fresh copy before starting a new filing — an outdated version will be rejected at upload.

   • Ensure your system meets the MCA's browser and Java/plugin requirements before starting.
   • Keep a stable internet connection; the form autosaves in stages but a mid-session drop can still cost you re-entry of data.
2. 2

   Complete Part A — Name Reservation (if not already done)

   If a name hasn't already been reserved through a standalone RUN (Reserve Unique Name) application, use Part A of SPICe+ to do it. Propose up to two names, state the main division of the intended business activity, and enter the closest NIC code.

   Name approval usually takes 1–2 working days if the name is distinctive and doesn't conflict with existing companies, trademarks, or restricted words. Once approved, the name is reserved for 20 days — Part B must be filed within that window or the reservation lapses and the process (and fee) must be repeated.

3. 3

   Complete Part B — Company Incorporation Details

   Part B is the core incorporation form. Fill in:

   • Company type and class — Private, limited by shares.
   • Capital structure — authorised share capital and paid-up capital, face value per share.
   • Registered office address — must match the NOC and utility bill exactly, down to the pin code.
   • Director details — DIN (if already allotted) or details for DIN application, PAN, nationality, residential status, and designation for each proposed director.
   • Subscriber/shareholder details — name, address, and number of shares subscribed by each first shareholder.
   • Company contact details — official email and phone number, which MCA uses for the COI and any deficiency notices.

   Double-check every field against the supporting documents before moving on — the Examiner cross-checks these against the attached KYC and address proofs.

4. 4

   Select the Main Objects (Object Clause)

   Choose the business activities the company intends to pursue from the MCA's object clause library, or draft a custom object clause consistent with the NIC code selected in Part A. This clause defines the legal scope of what the company can do — activities outside it later require a formal MoA amendment, so it's worth thinking a step or two ahead about adjacent business lines you may pursue in the first 2–3 years.

5. 5

   Attach AGILE-PRO-S

   AGILE-PRO-S is a linked sub-form filed alongside SPICe+ that lets you apply simultaneously for:

   • GSTIN — optional at incorporation; many businesses prefer to apply once they have a confirmed registered office and expect turnover to cross the applicable threshold, but applying at incorporation saves a separate filing later.
   • EPFO (Employees' Provident Fund) registration — mandatory once employee headcount crosses the statutory threshold, but the registration itself is created at incorporation regardless.
   • ESIC (Employee State Insurance) registration — similarly created at incorporation, with contribution obligations triggering once applicable thresholds are met.
   • Professional Tax registration — required in states that levy it (e.g., Maharashtra, Karnataka, West Bengal); not applicable in every state, so confirm your state's requirement before assuming this section is mandatory.
   • Bank account opening — AGILE-PRO-S also lets you nominate a bank (a set of empanelled banks are integrated with the form) to initiate current-account opening once the COI is issued; the bank still runs its own KYC afterward, and the list of integrated banks changes over time, so confirm which banks are currently supported on the portal before assuming a specific one is available.
   • Shops and Establishment registration — offered in some states through the same form; check applicability for your state before skipping or assuming it applies.
6. 6

   Attach eMoA (INC-33) and eAoA (INC-34)

   The Memorandum of Association (eMoA / INC-33) and Articles of Association (eAoA / INC-34) are filed as linked electronic forms rather than physical documents. For most Private Limited companies, selecting the standard Table F Articles is sufficient; companies with non-standard governance arrangements (special voting rights, unusual transfer restrictions) should have a customised AoA drafted and reviewed before filing.

   The system auto-generates subscriber sheets from the shareholder data entered in Part B. Each subscriber signs their sheet — physically or digitally, per current MCA guidance — and the signed/scanned copy is uploaded as an attachment.

7. 7

   Assemble and Upload Supporting Documents

   Compile the full document set before starting the final submission step, since the portal session can time out during uploads:

   • PAN and Aadhaar (or passport, for foreign nationals/NRIs) for every director and subscriber
   • Address proof for each director/subscriber (bank statement, utility bill, etc., typically not older than 2 months)
   • Registered office proof — NOC from the property owner plus a recent utility bill or the rent/lease agreement
   • Signed subscriber sheets for the eMoA and eAoA
   • Declaration by first director(s) and subscriber(s) (INC-9), auto-generated where eligible

   Mismatched addresses or expired documents are among the most common reasons for a resubmission notice.

8. 8

   Sign with DSC and Submit

   Every director and subscriber affixes their Class-3 DSC to the relevant sections of SPICe+, eMoA/eAoA, and AGILE-PRO-S. A professional (CA/CS/CMA) certifying the form also applies their DSC. Before final submission, run the built-in pre-scrutiny check — it flags formatting and completeness issues before the form reaches an RoC Examiner, saving a resubmission cycle.

9. 9

   Pay Government Fees

   Fees payable typically include RoC filing/registration fees (which scale with authorised capital) and state stamp duty on the MoA/AoA (rates vary by state and by authorised capital, and change periodically — confirm the current fee schedule on the MCA portal or with your CA before paying, rather than relying on a fixed figure). Pay online through the MCA's integrated payment gateway; the challan generated is your proof of payment and should be retained.

10. 10

    Track Status and Respond to Examiner Queries

    Once submitted, the RoC Examiner reviews the form — typically within 2–7 working days for a complete, error-free filing. If the Examiner raises a query (a 'resubmission' or deficiency notice), you generally get a limited window (per the current MCA timeline shown on the notice) to correct and re-file; missing that window can require starting the name reservation process over. Track status under MCA Services > Track Your Payment / Track SPICe+ Status.

11. 11

    Receive the Certificate of Incorporation (COI)

    Once approved, the MCA issues the COI bearing the Corporate Identity Number (CIN), along with the company's PAN and TAN, sent to the registered email. If GSTIN was applied for through AGILE-PRO-S, the GST portal separately issues the ARN and, subsequently, the GSTIN — this can take a few additional days beyond the COI itself.

12. 12

    Complete Post-Incorporation Compliance

    Within the statutory timelines that follow incorporation, complete: opening the company's current bank account using the COI and other constitutional documents, depositing the subscribed share capital, filing the declaration of commencement of business (INC-20A) within 180 days of incorporation and after capital is received, and appointing a statutory auditor. These steps fall outside SPICe+ itself but are necessary before the company can legally start operating and invoicing.