SPICe+ Incorporation & MCA Compliances: Post-Budget Guidelines for Startups
CA Rajesh Mehra
··ICAI Practice Verified
Executive Summary:
Navigating RUN name approvals, DIN generation, AGILE-PRO-S registrations, and annual AOC-4/MGT-7 filings for venture-backed Indian entities.
1. The Unified SPICe+ (INC-32) Architecture
The Ministry of Corporate Affairs (MCA) processes Private Limited, One Person Company (OPC), and Section 8 company incorporations through the integrated web form SPICe+ (Part A for name reservation and Part B for 10 statutory services).
2. Integrated Mandatory Registrations in SPICe+ Part B
- Director Identification Number (DIN) allocation for up to 3 directors.
- Permanent Account Number (PAN) and Tax Deduction Account Number (TAN).
- EPFO and ESIC employer registrations.
- Mandatory Professional Tax (PT) and integrated corporate bank account setup.
3. Post-Incorporation Statutory Deadlines
Within 180 days of incorporation, the company must file Form INC-20A (Commencement of Business declaration) certifying deposit of paid-up share capital, verified by a practicing CA.