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AGILE--Path-Breaking Initiative Towards Ease of Doing Business

Pragya Lalwani

Among all, overture of Form INC-35 (AGILE) is one of the pioneering steps taken by Government of India towards ease of doing business. Learned author in this article elucidates purpose, applicability and pre-requisites of Form INC-35 that is required to be filed pursuant to Rule 38A of Companies (Incorporation) Rules, 2014.

1. Introduction

The Government of India took one more path-breaking initiative towards ease of doing business by introducing new Form INC-35 (AGILE) wherein one can opt for additional registration services. This Form has to be filed alongwith filing of application for incorporation of every company through Form SPICe as its linked attachment just like INC-33 (SPICe MoA) and INC-34 (SPICe AoA), w.e.f. 29-3-2019. Form INC-35 has been introduced through rule 38A "Application for registration of the Goods and Service Tax Identification Number, Employees' State Insurance Corporation registration and Employees' Provident Fund Organisation (EPFO) registration" inserted vide Companies (Incorporation) Third Amendment Rules, 2019.

2. Purpose of e-Form INC-35 (AGILE)

Any company to be incorporated after 29th March, 2019 through e-Form SPICe i.e., electronic services provided by Ministry of Corporate Affairs, can also apply for obtaining GSTIN, Establishment Code and Employer Code by filing e-Form INC-35 as a linked Form to Form INC-32 (SPICe). Thus, Form AGILE made number of registrations easier for the company.

3. Extract of Rule 38A of Companies (Incorporation) Rules, 2014

"38A. Application for registration of the Goods and Service Tax Identification Number (GSTIN), Employees' State Insurance Corporation (ESIC) registration and Employees' Provident Fund Organisation (EPFO) registration

The application for incorporation of a company under rule 38 shall be accompanied by e-form AGILE (INC-35) containing an application for registration of the following numbers, namely :--

(a) GSTIN with effect from 31st March, 2019

(b) EPFO with effect from 8th April, 2019

(c) ESIC with effect from 15th April, 2019."

4. Applicability of filing Form AGILE

Every company that are incorporated through MCA by filing SPICe application after 29-3-2019 can only file Form INC-35 (AGILE) for obtaining following registrations:

(i) GSTIN;

(ii) EPFO; and

(iii) ESIC.

However, those companies that had been registered through Form SPICe prior to 29-3-2019 cannot file Form AGILE and they have to apply for such registrations separately through the Common Portal.

Moreover, o

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