Method of GST registration via MCA portal

Method of GST registration via MCA portal

Of late, A fresh feature has come into being with which the person can easily go for Goods and Services Tax (GST) registration while looking to incorporate the company through the MCA portal. The applicant wanting to acquire GST registration via MCA portal should apply in e-form AGILE (INC-35). This write up strives to provide clarity regarding GST registration application via MCA portal.

Rudimentary facilities pertaining to applying in e-form AGILE-

The expansion of AGILE comes to Application for Goods and Services Tax Identification Number (GSTIN), employee state Insurance corporation registration (ESIC) plus employee provident fund organization (EPFO). Hence, the applicant can get registration under three categories i.e., GSTIN, ESIC and EPFO by providing a sole e-form AGILE via MCA portal.

The person seeking to incorporate the entity by filing an application in e-form SPICe+ and possessing a registered office address has the right to apply to acquire GST registration by filing e-form AGILE via MCA portal.

It is to be noted that every company incorporated by filing e-form SPICe+ has to essentially file e-form AGILE. But, getting registration under GST, ESI or EPF is very much an option for people.

Type of taxpayer suitable for GST registration through e-form AGILE-

Taxpayer wanting to get GST registration in any of these category can apply through e-form AGILE-

Regular taxable person; or Composition scheme taxable person

Significantly, the taxpayer wishing to get registration in the following category should not apply for GST registration through e-form AGILE-

Input service distributor; or

Special Economic Zone developer/ unit; or

Irregular taxable person or

Tax deductor liable to reduce tax under section 51 of the Central Goods and Services Tax Act, 2017; or

Non-resident taxable person or

Tax collector responsible to collect tax under section 52 of the Central Goods and Services Tax Act, 2017; or

Non-resident online service provider; or

Unique Identification number

With regard to registration in any of the above categories, the applicant should apply via GST portal and not through MCA portal.

Method for getting GST registration via the filing of e-form AGILE-

The applicant wanting to get GST registration via MCA portal should follow afore-mentioned steps-

STEP 1 – The applicant must file a company incorporating application in form SPICe+.

STEP 2 – After filing the afore-mentioned application with an available link, e-form AGILE will be provided.

STEP 3 – In order to get GST registration, the applicant must give the following particulars-

  • State – Specify the state for which GST registration needs to be acquired.
  • District.
  • State and Centre jurisdiction.
  • Purpose of getting registration.
  • Particulars regarding the premises.
  • Alternative for composition scheme.
  • Kind of the business task performed at the afore-mentioned premises.
  • Particulars of goods supplied by the business (i.e., mention HSN code).
  • Particulars of services provided by the business (i.e., mention SAC code).
  • Particulars of directors.

STEP 4 – Attach the needed documents.

STEP 5 – Submit the e-form AGILE with the digital signature. It is to be kept in mind that the form has to be digitally signed only by the authorized signatory who happens to be a citizen and an Indian resident with PAN.

STEP 6 – The information so given will be dispatched to the GST network. Here, the information will be processed for GST application.

STEP 7 – GST network will verify the data. After successful validation, TRN (Temporary Reference Number) and ARN (Application Reference Number) is produced and showcased on the MCA portal.

Some critical points-

Particulars of proposed directors in form AGILE hinge on the class/ category or subcategory provided in SPICe+ form. The details given in form AGILE should be the same as the ones submitted in SPICe+. Number of directors shall be as under-

Number of directorsType of company incorporated
OneOne-person Company
TwoPrivate Company
ThreePublic Limited Company
FiveProducer Company

• The director signing the form AGILE will straight away become the major authorized signatory for GST registration.

The registered office given in form AGILE will directly be the Principal Place of Business for the sake of GST registration.

The applicant acquiring GST registration by filing form AGILE can get registration of just that State where the registered office of the company is located. Preferably, the applicant wishing to get registration in various states must acquire GST registration only via the GST portal.

The applicant who wants to get GST registration by filing AGILE can update information like extra place of business; designated representative; bank account particulars etc. by modifying the GST application with GST portal.


It is a known fact that prior to starting the business, the company has to be incorporated/ registered under several laws. Basic purpose of E-form AGILE is to simplify the company incorporation method. Despite certain hiccups, with e-form AGILE, the company can get registration under three laws namely GST, ESI and EPF. However, it is a must to meet the these conditions for getting GST registration through e-form AGILE-

The company has to be incorporated by filing e-form SPICe+.

The company must have a registered office address.

The company should acquire GST registration as a regular taxable person or composition scheme dealer.

GST Penalties and Appeals

GST Penalties and Appeals

The GST Law has defined its offenses and penalties that are levied in each scenario. This is an important topic for every business owner, CA, CS as any mistake can cause severe consequences.


GST law prevents many tax evasion and corruption over tax as it contains strict provisions for offenders regarding penalties, prosecution and arrest. The introduction of GST Law Government of India ensures to prevent tax evasion and corruption and also introduces stricter liabilities for the non-payment of the same.

Offences and Penalties


There are 21 offences which are being introduced under GST law. Some of the offences which has been introduced by the introduction of GST law are as follows-

  1. When the company/organization or an individual has not enrolled themselves under GST Law, even when it is required by law.
  2. Supply of any goods/ services without any invoice or issuing a false invoice.
  3. The issue of invoices by a taxable person using the GSTIN of another bonafide taxpayer.
  4. Submission of false information without getting registered under GST Laws.
  5. Submission of fake financial records/ documents or files,or fake returns to evade tax.
  6. Obtaining refunds by fraud.
  7. Deliberate suppression of sale to evade tax.
  8. Opting for a composition scheme even though a taxpayer is ineligible.


If any of the offense is committed by a taxpayer, then he is liable for the penalty which he has to pay under GST. the principals on which these penalties are based are mentioned by law.

For Late Filing

If returns of GST are filed late i.e. after the last date of filing, then it would involve a penalty of Rs. 100 per day as per the Act. So it is 100 under cgst and 100 under sgst so, total late fee would be levied of Rs. 200/- per day along with the interest of 18% per annum. The time period will be from the next day of filing of the date of payment.

For not filing

If you are not filing your GST return, then it will have a cascading effect as you will not be able to file your subsequent returns and therefore it involves heavy penalty and fines.

For the 21 offenses with no intention of fraud or tax evasion

If the offender is not paying the tax or making short payments must pay a penalty of 10% of the tax amount due subject to a minimum of Rs. 10,000/-.

For the 21 offense for the intention of fraud or tax evasion

In this case the offender has to pay 100% penalty for tax evasion subject to a minimum of Rs, 10,000/-. The tax evader could be imprisoned for a term of 1 year for tax amount 100-200 lakhs, upto 3 years for 200-500 lakhs and upto 5 years for the tax amount of 500 lakhs and above.

Inspection under GST

The Joint commissioner of CGST and SGST may have reasons to believe hat in order to evade tax, a person has suppressed any transaction or claimed excess input tax credit etc. then the joint commissioner can authorize any other officer of CGST/SGST in writing to insect places of business of the suspected evader. 

Search and Seizure under GST

The joint commissioner can order for search and seizure if he finds any person liable for tax evasion on the basis of the inspection. 

Goods in Transit

If a person in charge is carrying goods exceeding 50,000/- is required to carry the following documents-

  1. Invoice or bill or delivery challan
  2. Copy of e-way bill

Compounding of offences under GST

Compounding offenses is a shortcut method to avoid litigation. In case of prosecution each time of hearing in criminal proceedings a person has to appear before a magistrate along with his advocate which is little time consuming process.

In compounding offence, the accused is not required to appear personally and can be discharged on payment of compounding fee which cannot be more than the maximum fine as applicable under GST.

Prosecution under GST 

If someone has committed crime under GST law deliberately, then he is subject to criminal prosecution under the law. A few example of these offenses are follows-

  1. Issue of an invoice without supplying any goods and services 
  2. Obtaining refund of any CGST/SGST by fraud
  3. Submitting fake financial records/ documents or files and fake returns to evade tax.
  4. Helping another person to commit fraud under GST.

Arrest under GST Law

Any person accused of committing a cognizable offense is entitled to get arrested within 24 hours of the offense. Then he is to be produced before the Magistrate within 24 hours of the arrest.


Any person aggrieved by the decision of tribunal or court may appeal in the appellate court. If the person is aggrieved by the decision of fit appellate authority then he could appeal in the National Appellate Tribunal and then to the High court and Supreme court thereafter.


gst registration by biatconsultant

It has been quite some time since GST has been implemented in India. The
main objective of the new tax regime was to make one tax system in one
nation. Let us look at the way goods and services tax has impacted business in

Small and medium businesses
The central goods & service tax (CGST) and state goods & service tax (SGST) has been combined in the new tax system. According to the new system, all the companies that have a turnover more than 20 lakh (10 lakh in some states) have come under the GST scanner. Previously the tax exemption for the SMEs was 5 lakh while the new tax exemption is increased to 20 lakh. This has created a positive impact and generated lot of revenue for the government.
Ease of doing business has been increased as double taxation policies have
been removed. Tax burden on new business has been reduced and faster
delivery of the services has been the positive effects in the implementation of

How GST impacted real estate industry?
Real Sector is one of the most important sectors in India. GST has brought lot
of transparency and relief in real estate sector of India.
Under GST 12% tax has been levied which was 6.5% before GST tax. Due to
GST, the developer either has to bear high tax burden or will have to increase
the net price of the infrastructure to meet the new tax requirements. As the
ready-to-move-in projects are kept out of GST, developers can get some
benefit for the construction that are in initial stages. Cost of cement and other
building material has increased with the new tax system. So the impact has
been neutral in real estate industry because although some building material
prices have been increased but it has cut down additional costs and provided a
transparent medium.

Impact on automobile sector

Automobile sector is one of the most important sectors. This sector produces a very large number of cars and bikes annually. The central and state
government imposed several taxes like excise tax, road tax, VAT etc. under the
GST tax. GST has hugely impacted the automobile industry. The government
increased the tax from 15% to 25% on mid-sized vehicles. There is some good
news for the importers as they would be able to claim excise duty and VAT.
GST on the cars and bikes was set under the 28% mark. The overall result is
that the implementation of GST has reduced the cost of buying bikes and cars.
GST has resulted in a good growth in this sector.

How GST has impacted FMCG companies?
The GST has impacted FMCG companies very strongly. GST has made possible more purchase of FMCG products in the festive season. The FMCG companies like Pepsico, Dabur has generated lots of profit in the festive season. Companies have been dependent on the advertisement to boost their revenue during the non-festive season.


So in case you are looking for GST registration for selling of goods or services ,  consult BIATConsultant experts to guide you throughout the process and will get your GST number registered