Yes, you can apply for GST registration while applying for incorporation of company on MCA Portal. Registration process under GST is now integrated with SPICe-AGILE Form (Simplified proforma software of MCA).
Once a new company applies for its incorporation/ registration with MCA, they can also apply for their registration under GST through SPICe-AGILE form, by furnishing additional information in addendum.
The form to be submitted on the MCA Portal for incorporation is available at - http://www.mca.gov.in/MinistryV2/companyformsdownload.html
You can apply for registration as a Normal or as a Composition taxpayer on SPICe-AGILE form.
You cannot apply for registration as Input Service Distributor (ISD), SEZ Developer, SEZ Unit or Casual Taxable Person, UIN, Non-resident taxable person, Non-resident online services provider etc. through the SPICe-AGILE form.
Yes. You can apply for GST registration by filling SPICe-AGILE form. However, please note that GST registration will be granted only after your company is incorporated with the MCA.
The Director signing the SPICe-AGILE form on the MCA portal will be the Primary authorized signatory for GST registration. You can also add two Directors as your authorized signatory for GST purposes.
You can correct it through process of amendment on the GST Portal. Navigate to Services > Registration > Amendment of Registration Core Fields on GST Portal for making changes.
No, by default the registered office of the proposed company, as provided in the SPICe-AGILE form, will be the principal place of business for GST application. You can take registration for that State only where registered office of the proposed company is present.
Any applicant willing to take registration in multiple states need to take fresh registration for each state on GST Portal subsequently.
Yes, you can opt for composition levy through the SPICe-AGILE form.
MCA allows details of up to 3 Directors to be entered in the SPICe-AGILE e-form form based on the class, category or sub-category.
Later on up to a maximum of 10 directors’ details can be added through a process of core amendment on the GST Portal. Navigate to Services > Registration > Amendment of Registration Core Fields on GST Portal.
While filing the SPICe-AGILE form, you need to digitally sign it. Same DSC will be applicable for GST registration also. However, you can register DSC of the other 2 Directors, nominated as authorized signatory, on GST Portal.
The actual application signed with DSC of the applicant at MCA portal will be fetched and will be stored at GST Portal for registration purposes. You need to register your DSC on GST Portal for future GST related compliances.
Only Indian citizens are allowed to sign the SPICe-AGILE form.
You need to login to the GST Portal with your TRN and correct the issues/ errors using navigation - Services > Registration > Application for filing clarifications and then submit the form on the GST Portal.
Submitting SPICe-AGILE Application Form
On successful generation of the ARN, after validation of data on GST Portal, the status of the Service Request Number (SRN), generated at the MCA Portal, gets updated to “Pending for Processing”.
You will receive a response from the tax authorities within 3 working days on the status of your application. It will either be approved or the Jurisdictional Tax Officer will raise a Notice Seeking Clarification, in case they have any queries w.r.t. the application and/or documents provided by you. In either case, it will be communicated to you via e-mail.
In case, the ARN gets approved, SRN status will be updated to “Approved” and intimation will be sent to the applicant by SMS and e-mail.
In case, the ARN gets rejected, SRN status will be updated to “Rejected” and intimation will be sent to the applicant.
Date of commencement of business during GST registration would be date selected as date of incorporation in the SPICe-AGILE form.
Tracking SRN Details
Navigate to Home > Registration >Track Application Status > SRN to search SRN details on the GST Portal.
Yes, you can search SRN details even without logging to the GST Portal. Navigate to Home > Registration >Track Application Status > SRN
|S. No.||Status of the SRN||Action|
|1||Pending with MCA||SRN is generated but form not sent to the GST Portal|
|2||When TRN is generated and shared to the taxpayer, after the information from MCA Portal is received on GST Portal.|
|3||Application successfully submitted on the GST Portal i.e. Form GST REG-01is submitted on the GST Portal and an ARN is issued.|
|4||Application Approved and GSTIN is sent to the taxpayer via SMS & email|
|5||Registration Application Rejected by GST Tax Officer|
Information related to Additional places of business, Bank Accounts, Authorized representative and State Specific Information, if any, can be updated by the applicant by filing amendment application on the GST Portal post grant of GSTIN.
To know more details about Applying for GST Registration on MCA website through SPICe-AGILE Application Form, click http://www.mca.gov.in/MinistryV2/agile.html