What MCA-21 V3 incorporation looks like end-to-end
Source: SPICe+ FAQ and instruction kit on mca.gov.in.
Incorporation is a single integrated workflow on the MCA-21 V3 portal. The web form SPICe+ has two parts:
- **Part A — Name reservation.** Can be filed standalone (just to reserve a name) or in the same workflow as Part B. Government fee: **Rs. 1,000** per application.
- **Part B — Incorporation.** Bundles together: incorporation, DIN allotment (up to three first directors), mandatory PAN and TAN, mandatory EPFO and ESIC registration, Profession Tax registration (Maharashtra / Karnataka / West Bengal etc.), optional GSTIN, and mandatory opening of a bank account.
Filed along with SPICe+ Part B are the linked forms:
- **eMoA (INC-33)** and **eAoA (INC-34)** — Memorandum and Articles of Association in webform format
- **INC-9** — Declaration by subscribers and first directors (auto-generated, except where subscribers / directors exceed 20 or any of them lacks DIN and PAN)
- **AGILE-PRO-S (INC-35)** — combined application for EPFO / ESIC / Profession Tax / Bank Account / GSTIN (mandatory from 23 February 2020)
- **URC-1** — only if incorporation is by conversion from an existing entity (LLP, partnership, etc.)
Documents required
For each first director and subscriber:
- Class-3 **Digital Signature Certificate (DSC)** — required to sign every form
- **PAN** (mandatory for Indian residents) and **Aadhaar**
- **Passport** for foreign nationals (apostilled or notarised in country of origin and consularised in India)
- **DIN** if already held; otherwise applied for in SPICe+ Part B (cap of three new DINs per incorporation)
For the registered office:
- **Utility bill** (electricity / water / telephone / gas) in the name of the owner of the premises — not older than **two months**
- **NOC from the owner** + lease deed / notarised rent agreement / sale deed (as applicable)
- If the registered office is not finalised on the date of incorporation, **Form INC-22** must be filed within **30 days** of incorporation
Fees
Source: Companies (Registration Offices and Fees) Rules, 2014 — Table of Fees on the MCA portal.
- Companies with **nominal share capital up to Rs. 15 lakh** — **no MCA filing fee** on SPICe+ under the Government's zero-fee initiative for small companies
- Above Rs. 15 lakh — slab-based filing fee, plus stamp duty on MoA, AoA and Form INC-32 (rate depends on the State of registered office)
- Name reservation in Part A — Rs. 1,000
- PAN — Rs. 66; TAN — Rs. 65 (both collected with SPICe+)
Live fee preview is available without login on the MCA portal at mca.gov.in/mcafoportal/enquireFeePreLogin.do. Confirm State stamp-duty separately.
Typical timeline
In our experience, a clean filing (all DSCs ready, DIR-3 not required, address proof in order, name approved in Part A within 24 hours) results in a Certificate of Incorporation in 5 to 7 working days of submission. The PAN / TAN / EPFO / ESIC registrations are auto-allotted shortly after the COI is issued. Bank-account opening through AGILE-PRO-S depends on the partner bank's KYC process and usually takes another 7 to 14 days.
Post-incorporation checklist
- File **INC-22** for registered office (if not done in SPICe+) within 30 days
- Hold **first Board Meeting** within 30 days of incorporation
- Issue share certificates within **2 months** of incorporation
- Appoint **first statutory auditor** within 30 days of incorporation (Board); file **ADT-1**
- Open / activate the bank account allotted via AGILE-PRO-S; receive subscription amount from each subscriber via banking channels
- Apply for **Shops & Establishment Act registration** (state-specific) and any sector-specific licences (FSSAI, IEC, etc.) if relevant
- Set up the **statutory registers** required under the Companies Act
- Plan first compliance calendar — see the related Knowledge Base entry on Annual ROC Compliance
When to engage us
Our firm handles incorporations for clients across India, including those with foreign subscribers / NRI directors. If you would like our team to handle your incorporation — including name selection, fee optimisation, AGILE-PRO-S coordination, and first-month post-incorporation compliance — please reach out via the contact page.