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.
- 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 directors||Type of company incorporated|
|Three||Public Limited 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.