GST registration through MCA portal

Recently, new functionality is enabled through which the person can apply for Goods and Services Tax (GST) registration while applying for incorporating the company on the MCA portal. The applicant wiling to obtain GST registration through MCA portal is required to apply in e-form AGILE (INC-35). The present article provides detail explanation regarding applying for GST registration through MCA portal.

Basic provisions of applying in e-form AGILE -

The full form of AGILE is Application for Goods and Services Tax Identification Number (GSTIN), employees state Insurance corporation registration (ESIC) plus Employees provident fund organization (EPFO). Thus, the applicant can obtain registration under three categories i.e., GSTIN, ESIC and EPFO by filing a single e-form AGILE through MCA portal. The person willing to incorporate the company by filing an application in e-form SPICe+ and having a registered office address can apply for obtaining GST registration by filing e-form AGILE through MCA portal. Notably, all companies incorporated by filing e-form SPICe+ are mandatorily required to file e-form AGILE. However, obtaining registration under GST, ESI or EPF is optional.

Category of taxpayer eligible for GST registration via e-form AGILE-

Taxpayer willing to obtain GST registration under any of the following category can apply via e-form AGILE -

Normal taxable person; or
Composition scheme taxable person.

Importantly, the taxpayer willing to obtain registration under the following category cannot apply for GST registration via e-form AGILE-

Input service distributor; or
Special Economic Zone developer/ unit; or
Casual taxable person; or
Tax deductor liable to deduct tax under section 51 of the Central Goods and Services Tax Act, 2017; or
Non-resident taxable person; or
Tax collector liable 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.

Please note for registration under any of the above category, the applicant needs to apply through GST portal and not through MCA portal.

Procedure for obtaining GST registration through the filing of e-form AGILE-

The applicant willing to obtain GST registration through MCA portal is required to follow the below steps - STEP 1 – The applicant will file a company incorporating application in form SPICe+. STEP 2 – Post filing of the above application, through an available link, e-form AGILE will be made available. STEP 3 – For obtaining GST registration, the applicant should provide the following details -

State – Mention the state for which GST registration is to be obtained.
District.
State and Centre jurisdiction.
Reason to obtain registration.
Details of the premises.
Option for composition scheme.
Nature of the business activity being carried out at the above-mentioned premises.
Details of goods supplied by the business (i.e., mention HSN code).
Details of services supplied by the business (i.e., mention SAC code).
Details of directors.

STEP 4 – Attach the requisite documents. STEP 5 – Submit the e-form AGILE using the digital signature. Please note the form should be digitally signed only by the authorized signatory who is a citizen as well as a resident of India and is having PAN. STEP 6 – The information so provided will be sent to the GST network. Here, the information will be processed for GST application. STEP 7 – GST network will validate the data. Post successful validation, TRN (Temporary Reference Number) and ARN (Application Reference Number) will be generated and displayed on the MCA portal.

Certain important points-

Details of proposed directors in form AGILE will depend on the class/ category or sub-category entered in SPICe+ form. The details filed in form AGILE should match with the details submitted in SPICe+. Number of directors shall be as under -

Number of directors	Type of company incorporated
One	One-person Company
Two	Private Company
Three	Public Limited Company
Five	Producer Company

The director signing the form AGILE will automatically be the Primary authorized signatory for GST registration.
The registered office mentioned in form AGILE will automatically be the Principal Place of Business for the purpose of GST registration.
The applicant obtaining GST registration by filing form AGILE can obtain registration of only that State where the registered office of the company is present. Preferably, the applicant willing to obtain registration in multiple states should obtain GST registration only through the GST portal.
The applicant who has to obtain GST registration by filing AGILE can update information like additional place of business, authorized representative, bank account details etc, by amending the GST application through GST portal.

Synopsis -

As we know, before commencing the business, the company needs to be incorporated/ registered under various laws. E-form AGILE is introduced to ease up the company incorporation procedure. In spite of some hurdles, through e-form AGILE, the company can obtain registration under three laws namely GST, ESI and EPF. However, it is mandatory to satisfy the following conditions for obtaining GST registration via e-form AGILE-

The company should be incorporated by filing e-form SPICe+.
The company should have a registered office address.
The company is willing to obtain GST registration as either a normal taxable person or composition scheme dealer.

GST Registration

GST LUT Form