SPICe+ (INC-32) Explained: Complete Walkthrough of India's Company Incorporation Form

SPICe+ (INC-32) Explained: Complete Walkthrough of India's Company Incorporation Form

If you have started researching company registration in India, you have almost certainly come across the term SPICe+ (pronounced "spice plus"). It is the single integrated web form on the MCA portal that founders use to incorporate a Private Limited Company, One Person Company (OPC), Section 8 Company, or Producer Company. Instead of filing ten different applications for name approval, incorporation, DIN, PAN, TAN, EPFO, ESIC, professional tax and GST separately, SPICe+ bundles almost everything into one workflow.

That said, "one form" does not mean "one simple step." SPICe+ is actually a set of linked forms, each with its own logic, validations and common failure points. This guide walks you through exactly what SPICe+ (INC-32) is, how Part A and Part B work, what the linked forms do, and where founders typically go wrong.

What Exactly Is SPICe+ (INC-32)?

SPICe+ stands for Simplified Proforma for Incorporating Company Electronically Plus. It was introduced by the Ministry of Corporate Affairs to replace the earlier SPICe form and multiple standalone applications. It is filed on the MCA V3 portal as a web-based form (not a downloadable PDF like older filings), which means it auto-validates several fields as you type.

SPICe+ has two distinct parts:

• Part A — reserves your company name
• Part B — handles the actual incorporation and a bundle of registrations

You can either file Part A and Part B together in one go, or file Part A alone first (to lock in your name) and come back later to file Part B. Most founders who are not in a hurry file Part A first, because a rejected name does not cost you anything extra, whereas a rejected combined filing can affect your linked applications too.

Part A: Name Reservation

Part A is where you propose the name of your company. This step decides whether your incorporation moves forward smoothly or gets stuck in resubmissions.

What you need to decide before filing Part A

1. Type of company — Private Limited, OPC, Section 8, or Producer Company
2. Two proposed names in order of preference, each ending with the correct suffix (Private Limited, LLP, OPC Private Limited, etc.)
3. A short description of the main business activity, in line with the proposed name

How MCA evaluates the name

The Registrar of Companies (ROC) checks your proposed name against:

• Existing company and LLP names already registered
• Trademarks registered under the Trade Marks Act
• Restricted or prohibited words under the Companies (Incorporation) Rules, 2014
• Names that are "too similar" to existing entities (even a minor spelling change is often rejected)

Practical tip: Before filing, use the MCA name search and the public trademark search to check availability. A name that is available on Google may still clash with a registered trademark or an existing dormant company.

Once Part A is approved, the name is reserved for a limited window (currently around 20 days — always verify the current validity period on mca.gov.in before you plan your timeline), within which you must file Part B.

Part B: Incorporation and the Bundle of Registrations

Part B is where the real incorporation happens. This is the part of SPICe+ that actually creates your company and, in the same filing, applies for several other registrations that every new company needs anyway.

What Part B captures

1. Registered office address of the company along with proof of address and a No Objection Certificate (NOC) from the property owner
2. Details of directors and subscribers — their DIN (if they already have one) or an application for a fresh DIN, identity and address proof, and their shareholding
3. Authorised and paid-up share capital
4. PAN and TAN application for the company
5. Application for DIN for up to a specified number of proposed directors who do not already have one
6. EPFO and ESIC registration — mandatory for the company from day one, regardless of employee count at incorporation
7. Professional tax registration (applicable in certain states, such as Maharashtra and Karnataka)
8. Opening of the company's first bank account, through the linked AGILE-PRO-S form

Part B is a long, detail-heavy form. It pulls information from your subscriber sheet, MOA and AOA, so any mismatch between what you type in Part B and what appears in your attached documents is a common reason for resubmission.

The Linked Forms: e-MOA, e-AOA and AGILE-PRO-S

SPICe+ does not work alone. It is filed together with a set of linked forms that the MCA V3 system treats as a single package.

e-MOA (INC-33) and e-AOA (INC-34)

• e-MOA (Memorandum of Association) defines the objects and scope of your company — what business it is permitted to carry on.
• e-AOA (Articles of Association) lays down the internal rules of governance — how directors are appointed, how shares are transferred, how meetings are conducted.

These are electronic versions of documents that used to be physically signed and stapled. Each subscriber (shareholder) and witness must digitally sign these using their Digital Signature Certificate (DSC). If a subscriber is a foreign national or an NRI, or if the number of subscribers exceeds seven, MCA requires the physical (non-electronic) MOA and AOA instead, uploaded as PDF attachments — a detail many first-time founders miss.

AGILE-PRO-S (INC-35)

AGILE-PRO-S is the linked form that applies for:

• GSTIN (Goods and Services Tax registration) — optional to apply for at this stage, but recommended if you plan to start invoicing or need GST from day one
• EPFO registration
• ESIC registration
• Professional tax registration (state-specific)
• Opening of a bank account — you select a bank and branch, and the bank later contacts you to complete KYC and activate the account

Because AGILE-PRO-S is filed simultaneously with SPICe+, your company's PAN (which is generated only after incorporation) is not yet available when you fill this form — the system links it automatically once incorporation is approved.

INC-9

INC-9 is an auto-generated declaration by each subscriber and director, confirming they are not disqualified from being directors and have no pending convictions. For companies with up to a defined number of subscribers, INC-9 is auto-generated in the system in English (and, where applicable, in a regional language) based on details you have already entered — you do not draft it manually. It still requires DSC-based signature from each subscriber.

Step-by-Step Filing Sequence

1. Register/log in on the MCA V3 portal and obtain DSCs for all proposed directors and subscribers
2. File Part A — propose company type, two names, and business activity; wait for approval
3. Prepare supporting documents — identity/address proof of directors and subscribers, registered office proof, NOC from the owner, subscriber sheet (INC-9 auto-populates)
4. File Part B — enter capital structure, director/subscriber details, registered office, and apply for PAN, TAN, EPFO, ESIC
5. Draft and attach e-MOA and e-AOA (or physical MOA/AOA where mandated), get them digitally signed by all subscribers and witnesses
6. File AGILE-PRO-S simultaneously for GST (optional), EPFO, ESIC, professional tax and bank account
7. Upload all documents, run the pre-scrutiny check the portal offers, and submit
8. Digitally sign the complete SPICe+ bundle using DSCs of directors, subscribers, and the certifying professional (CA/CS/CMA)
9. Track status on the MCA portal — the ROC may approve, or raise a resubmission query
10. Receive Certificate of Incorporation (COI) with CIN, PAN and TAN mentioned on it

Common Errors That Delay SPICe+ Filings

• Name too similar to an existing company or trademark — leads to Part A rejection and lost time
• Mismatch between MOA/AOA object clause and the business activity described in Part A
• Incorrect or expired DSC used for signing — the system throws a signature verification error
• Address proof older than the permitted period (typically not older than two months — verify current requirement on mca.gov.in)
• NOC not on the correct format or missing owner's signature
• PAN details of directors not matching exactly with their DSC and identity documents (even a middle name mismatch causes rejection)
• Incorrect SIC (Standard Industrial Classification) code or object clause inconsistent with declared activity
• Digital signatures applied in the wrong sequence — some forms require the subscriber to sign before the professional certifies
• Filing Part B after Part A's name reservation window has lapsed, forcing a fresh name application
• Incomplete subscriber sheet formatting — MCA has specific format requirements for the INC-9 subscriber page

Each resubmission costs time — typically several working days per cycle — and in a competitive market, delays can mean lost time-to-market, missed vendor onboarding deadlines, or delayed fundraising milestones.

Documents You Need Before You Start

Gathering documents before you open the SPICe+ form saves an enormous amount of time, because the web form does not let you save large sections halfway if a required attachment is missing. Keep these ready in scanned, legible PDF format:

For every director and subscriber:

• PAN card (mandatory for Indian nationals)
• Aadhaar card or passport/OCI card (for foreign nationals and NRIs)
• A recent address proof — bank statement, electricity bill, or mobile/telephone bill, usually not older than two months (verify the exact acceptable period on mca.gov.in, as this is periodically revised)
• A passport-size photograph
• Digital Signature Certificate (Class 3)

For the company:

• Proof of registered office — a recent utility bill or property tax receipt in the owner's name
• A No Objection Certificate (NOC) from the property owner, in the format MCA expects, permitting the company to use the premises as its registered office
• Rent or lease agreement, if the premises are rented
• Draft object clause describing the main business activity in a few precise lines

Founders who assemble this list before logging into the portal typically finish Part B filing in one sitting rather than across several broken sessions.

What Happens After You Submit

Once SPICe+ along with its linked forms is submitted, it moves into the Registrar's queue. From there, one of three things happens:

1. Straight-through approval — if everything matches and there are no red flags, the ROC approves the application and issues the Certificate of Incorporation (COI) with the Corporate Identity Number (CIN), PAN and TAN printed on it
2. Resubmission (RSUB) — the ROC has a specific query or wants a correction; you get a limited window to respond, after which the clock resets on processing
3. Rejection — rare for a competently prepared filing, but possible if the resubmission is not addressed in time or if there is a fundamental issue such as a disqualified director

Processing timelines vary by ROC workload and are best checked on the day of filing on mca.gov.in, but a well-prepared filing with no queries typically moves faster than one that receives even a single resubmission request.

Frequently Confused Points

Do I need GST at the SPICe+ stage? No — GST registration through AGILE-PRO-S is optional at incorporation. Many founders choose to apply for it immediately if they plan to invoice clients right away or need input tax credit from day one; others wait until they cross the threshold or sign their first paying client.

Can I change the registered office address later? Yes, but it requires a separate filing (INC-22) after incorporation, along with a fee. It is far simpler to finalise your registered office address correctly before filing SPICe+.

What if a subscriber is outside India? Foreign national and NRI subscribers require notarised and apostilled (or consularised) copies of identity documents, and typically the physical (non-electronic) MOA/AOA route applies rather than e-MOA/e-AOA. This adds preparation time, so plan for it in advance.

Is a professional certification mandatory? Yes — SPICe+ requires certification by a practicing CA, CS, or CMA who digitally signs the form confirming the information and attachments are in order. This certification carries professional liability, which is exactly why a qualified professional will not certify a form with unresolved discrepancies.

Why This Matters for Founders

SPICe+ was designed to make incorporation faster, and it genuinely does — when filed correctly the first time. The challenge is that it front-loads a lot of decisions (name, capital structure, object clause, registered office, director details) that have long-term consequences. A rushed or DIY filing often results in multiple resubmission cycles, which defeats the entire purpose of an "integrated" form.

This is exactly where having an experienced CA/CS/CMA team matters — someone who has filed hundreds of SPICe+ applications knows the exact format MCA expects for NOCs, subscriber sheets, and object clauses, and can get it right in the first attempt.

Why Founders Choose Legal Suvidha

For 14 years we have taken founders end-to-end — from choosing the right structure and incorporating, to first-year compliance, funding readiness, and ongoing ROC/GST/tax filings — so you never have to switch providers as you grow.

• One team for the whole journey — start, launch, post-launch and every annual filing after.
• Fixed, all-inclusive pricing — professional plus government fees itemised, no hidden charges.
• A dedicated CA/CS who owns your case and does not disappear after payment.
• 6,000+ founders served, 4.9/5 rating, DPIIT-recognised, 100% online.

Talk to a Legal Suvidha expert today for a free consultation and an exact, transparent quote on WhatsApp (8130645164).