SPICe+ (Form INC-32): India's integrated company incorporation form
SPICe+ (INC-32) is the MCA web form that registers a company and allots DIN, PAN, TAN, EPFO and ESIC registration together, with optional GSTIN.
Short answer
SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus), Form INC-32, is the MCA web form used to register a new company in India. In one application it reserves the name, incorporates the company, allots DINs, PAN and TAN, and through linked forms registers the company with EPFO and ESIC, opens a bank account and optionally obtains a GSTIN.
- Form
- INC-32 (Part A name, Part B incorporation)
- Linked forms
- e-MoA INC-33, e-AoA INC-34, AGILE-PRO-S INC-35, INC-9
- Fee waiver
- No MCA fee for authorised capital up to ₹15 lakh (stamp duty still applies)
How SPICe+ works
Part A is used to reserve a name. It can be filed alone or together with Part B. Part B captures the registered office, capital, subscribers, directors and DIN applications. The applicant then files the linked forms: e-MoA and e-AoA, AGILE-PRO-S for GSTIN, EPFO, ESIC, bank account and, in some states, professional tax, and INC-9 declarations by subscribers and directors.
All forms are signed with DSCs and submitted on the MCA V3 portal. The Central Registration Centre processes them and issues the Certificate of Incorporation with CIN, PAN and TAN.
Who uses SPICe+
SPICe+ is used for private limited companies, one person companies, public companies, Section 8 companies and producer companies. LLPs use a different form, FiLLiP. Up to three DINs can be allotted through SPICe+; a company with more directors at incorporation must use existing DINs for the rest.
Why it matters for startups
SPICe+ means you can go from name approval to a company with PAN, TAN and labour registrations in a single workflow. The common reasons for resubmission are mismatched names in identity documents, unclear address proof for the registered office, and a proposed name that resembles an existing company or trademark, so check these before filing.
Related services
Sources
- Ministry of Corporate Affairs (MCA) portal
- TaxGuru: MCA launches final 38 company forms on V3 from 14 July 2025
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
How long is a SPICe+ name reservation valid?
A name approved through Part A is reserved for 20 days, within which Part B must be filed.
Is GST registration compulsory through SPICe+?
No. GSTIN through AGILE-PRO-S is optional. EPFO and ESIC registration are allotted through the form.
Can a foreign national be a subscriber in SPICe+?
Yes. Foreign subscribers and directors can be included with apostilled or notarised documents, subject to the FDI rules for the sector.