AGILE-PRO-S (INC-35) Form: Structure, Sample Preview and Filing Guide

The AGILE-PRO-S (Form INC-35) is a comprehensive, single-window electronic application designed to streamline the regulatory compliance process for new companies in India. As defined in the form's official header, the full form of AGILE-PRO-S is the Application for Goods and services tax Identification number, employees state Insurance corporation registration plus Employees provident fund organization registration, Profession tax Registration, Opening of bank account and Shops and Establishment Registration. It serves as an integrated "one-stop" solution, allowing founders to obtain six critical business registrations simultaneously with their company incorporation, rather than visiting multiple separate government portals.

The Ministry of Corporate Affairs (MCA) introduced this form to significantly enhance the "Ease of Doing Business" for startups. By consolidating these registrations, ranging from tax (GSTIN) and labor compliance (EPFO, ESIC) to banking and local shop licenses, the MCA has removed the redundancy of submitting the same KYC documents to different authorities. Legally, this form is governed by Rule 38A of the Companies (Incorporation) Rules, 2014. It is important to note that while the document provided here serves as a template for understanding the required fields, AGILE-PRO-S is fundamentally a linked webform. It cannot be filed in isolation; it must be completed and submitted online as a mandatory attachment to the SPICe+ (INC-32) incorporation application on the MCA portal.

AGILE vs AGILE-PRO vs AGILE-PRO-S – What Changed?

The form has undergone three major evolutions to become the current AGILE-PRO-S. The "S" in the latest version signifies the addition of Shops and Establishment Registration, making it the most comprehensive version to date.

Here is the quick evolution of Form INC-35:

The "S" Factor: Shops and Establishment

As seen in the document title , the current form is "AGILE-PRO-S". This change was mandated by the Companies (Incorporation) Fourth Amendment Rules, 2021. Prior to this amendment, new companies had to visit their respective State Labour Department portals to obtain a Shop Act license after incorporation. With AGILE-PRO-S, this registration is now integrated directly into the company incorporation workflow for participating states.

Is AGILE-PRO-S Mandatory?

Yes. According to Rule 38A of the Companies (Incorporation) Rules, 2014, every application for company incorporation (SPICe+) must be accompanied by the AGILE-PRO-S webform. You cannot file SPICe+ without it, even if you do not strictly "need" GSTIN immediately (though applying for GSTIN is optional within the form, filing the form itself is mandatory).

Where AGILE-PRO-S Fits in the SPICe+ Incorporation Flow

When incorporating a company in India, you do not file the AGILE-PRO-S (INC-35) form in isolation. It acts as a mandatory companion to the main incorporation application. Understanding the sequence of filing is critical to avoiding errors on the MCA portal.

Link Between SPICe+ Part A, Part B and AGILE-PRO-S

The incorporation process is divided into two parts within the SPICe+ (INC-32) webform.

• SPICe+ Part A: Used primarily for name reservation.

• SPICe+ Part B: The detailed incorporation application containing director and company details.

The AGILE-PRO-S form is inextricably linked to Part B. As explicitly stated in the form header: "(This AGILE-PRO form is part of SPICe+ form for GSTIN/EPFO/ESIC/ Profession Tax/ Bank Account/Shops and Establishment Registration)".

Data flows downwards: Details entered in SPICe+ Part B (such as the State and District of the company) automatically pre-fill into the AGILE-PRO-S form. You cannot edit these frozen fields in AGILE-PRO-S; you must correct them in SPICe+ Part B if they are wrong.

Other Linked Forms – INC-33, INC-34 and URC-1

While AGILE-PRO-S handles external registrations (Tax, Labour, Bank), other linked forms handle the internal constitution of the company. All of these must be generated and filed together as a single package:

• INC-33 (e-MOA): The Memorandum of Association.

• INC-34 (e-AOA): The Articles of Association.

• URC-1: Required only if you are converting an existing entity (like a partnership) into a company (Part I Company).

• INC-9: Declaration by Subscribers and Directors.

AGILE-PRO-S (INC-35) sits alongside these forms. The Digital Signature Certificates (DSC) of the directors must be affixed to all these linked forms before the final upload.

When the MCA V3 Portal Opens AGILE-PRO-S

On the MCA V3 portal, you will not see the AGILE-PRO-S webform immediately.

1. You must first complete SPICe+ Part A (Name Approval).

2. Then, fill out SPICe+ Part B fully.

3. Only after you Save and Continue Part B will the portal enable the "Linked Forms" section.

4. You can then click on the AGILE-PRO-S link to open the form.

What Registrations You Get via AGILE-PRO-S

The AGILE-PRO-S form is a single-window application that consolidates six different registrations. While filing the form itself is mandatory during incorporation, some of the specific registrations within it are optional or conditional based on your state.

GSTIN Registration from Within INC-35

You can apply for your Goods and Services Tax Identification Number (GSTIN) directly through this form.

• Voluntary vs. Mandatory: Applying for GSTIN via AGILE-PRO-S is optional. You can choose "No" if you prefer to apply later via the GST portal.

• Required Data: If you choose "Yes," you must provide details of the State and Center Jurisdiction (Commissionerate, Division, and Range).

• Documents: You will need to attach:

  1. Proof of Principal Place of Business (e.g., Property Tax Receipt, Electricity Bill, Rent Agreement with NOC).

  2. Proof of Appointment of Authorized Signatory (Letter of Authorization or Board Resolution).

EPFO Registration for Provident Fund

• Status: Mandatory for all new companies incorporated via SPICe+.

• The "Compliance" Nuance: While you will receive an EPFO registration number immediately upon incorporation, you are only legally required to start contributing (filing returns) once you cross the threshold of 20 employees.

• Signatures: You must upload a specimen signature of the authorized signatory for EPFO processing.

ESIC Registration for Employee Insurance

• Status: Mandatory for all new companies incorporated via SPICe+.

• Threshold: Similar to EPFO, you get the ESIC code immediately, but mandatory compliance (contributions) typically starts when you employ 10 or more persons (or 20 in some regions like Maharashtra).

• Benefit: This registration covers employee health insurance and is fully integrated into the MCA portal, stopping the need for separate registration on the Shram Suvidha Portal for new companies.

Profession Tax Registration (State-Dependent)

• Applicability: This is mandatory only for companies being incorporated in specific states that levy profession tax, such as Maharashtra, Karnataka, and West Bengal.

• Process: The system automatically identifies if Profession Tax is applicable based on your state selection in SPICe+ Part B. If applicable, the relevant fields in AGILE-PRO-S become enabled.

Company Bank Account Opening Through the Form

• Status: Mandatory. You must select a bank to open your company's first current account.

• Bank Options: The MCA has integrated with major banks, including Punjab National Bank, SBI, ICICI Bank, Kotak Mahindra Bank, Bank of Baroda, HDFC Bank, IndusInd Bank, Axis Bank, and Union Bank of India.

• Outcome: The bank account number is usually generated after incorporation, and the bank will contact the authorized signatory to complete the KYC process.

Shops & Establishment Registration via AGILE-PRO-S

• The "S" Addition: This is the newest component of the form.

• Scope: It allows for the registration of the business under the state's Shops and Establishment Act. Currently, this facility is prominently available for companies in Delhi, with plans to expand to other states.

• Requirement: If you are in a participating state (like Delhi), you can obtain this registration simultaneously with your Certificate of Incorporation, saving you a separate trip to the State Labour Department.

Is AGILE-PRO-S Mandatory With SPICe+?

Yes, the form itself is mandatory. You cannot file for company incorporation using SPICe+ without simultaneously filing AGILE-PRO-S. However, not every registration inside the form is compulsory.

When Filing INC-35 Is Compulsory

Under Rule 38A of the Companies (Incorporation) Rules, 2014, the filing of AGILE-PRO-S is a non-negotiable part of the incorporation process.

The MCA portal uses a "linked form" architecture. This means:

• You physically cannot submit SPICe+ Part B unless INC-35 (AGILE-PRO-S) is uploaded as an attachment.

• The system performs a "prescrutiny" check on all linked forms together. If AGILE-PRO-S is missing or incomplete, the entire incorporation application is blocked.

• This applies to all company types, including Private Limited, OPC, Section 8, and Producer Companies.

Registrations Inside the Form That Are Optional

While you must file the form, you have a choice regarding GSTIN.

• GSTIN (Optional): As seen in Row 1 of the document, the form asks: "Do you want to apply for GSTIN" with checkboxes for Yes or No. If you are not ready for GST compliance yet, you can select "No" and still proceed with incorporation.

• Other Registrations (Mandatory): Unlike GST, you generally do not have an option to opt-out of EPFO, ESIC, Bank Account opening, or Profession Tax (where applicable). The form requires you to select a bank name and provide employer particulars, effectively mandating these registrations for all new companies.

Risks of Skipping or Incorrectly Filing AGILE-PRO-S

Since AGILE-PRO-S is tied to your main incorporation application, errors here have serious consequences:

• Whole Application Resubmission: If the officer finds a defect in your AGILE-PRO-S form (e.g., an illegible address proof or incorrect jurisdiction), they will send the entire SPICe+ application back for resubmission. You cannot fix just the AGILE form; you must re-upload the whole stack.

• Bank Account Delays: If the specific "Bank Declaration" or KYC documents are incorrect, your company may be incorporated, but the automatic bank account opening will fail, forcing you to visit the branch manually later.

• Jurisdictional Issues: Selecting the wrong "State/Center Jurisdiction" for GST can lead to your GST application being assigned to the wrong tax officer, causing significant delays in getting your GSTIN even after the company is formed.

Who Can and Must Use AGILE-PRO-S?

The rule of thumb for AGILE-PRO-S is simple: If you are filing SPICe+ (Part B) to incorporate a new company, you must file AGILE-PRO-S. It is not an optional form; while some registrations inside it (like GSTIN) are optional, the form itself is a mandatory attachment to the incorporation application.

Private Limited, OPC, and Section 8 Companies

For the vast majority of businesses, this form is a standard part of the process.

• Private Limited & Public Limited Companies: These are the primary users. The form dynamically adjusts its requirements based on the company type selected in SPICe+ Part B.

• One Person Companies (OPC): Solopreneurs registering an OPC must also file this form. As per the document instructions, you must enter details for at least 1 director in the form for an OPC.

• Section 8 (Non-Profit) Companies: Even though they have a charitable objective, Section 8 companies are required to file AGILE-PRO-S. This ensures they are compliant with tax (GST/Profession Tax) and labor laws (EPFO/ESIC) from day one.

Producer Companies and Special Entity Types

The AGILE-PRO-S form has specific provisions for specialized entities like Producer Companies (companies formed by farmers/producers).

• Director Requirement: While a Private Limited company only needs details for 2 directors in this form, the document explicitly states that for a Producer Company, you must enter details for a minimum of 5 directors.

• Compliance Readiness: Since Producer Companies often involve labor-intensive agricultural activities, the immediate registration for ESIC and EPFO provided by this form is particularly relevant for them.

Conversion and Re-incorporation Scenarios

What if you are not starting from scratch but converting an existing business?

• Part I Companies (URC-1): If you are converting a Partnership Firm, LLP, or Society into a Company under Part I of the Companies Act, you must file Form URC-1.

• The Link: Even in this conversion process, you are required to file SPICe+ (Part B). Consequently, AGILE-PRO-S remains mandatory.

• Why? The new company entity (post-conversion) is a distinct legal person requiring a new COI (Certificate of Incorporation), a new PAN, and often fresh registrations for GST and Labour compliance under its new identity.

Information and Documents Required for AGILE-PRO-S

Before filling out the form, it is essential to have specific documents and data points ready. Since AGILE-PRO-S is an integrated form, missing a single document can halt the entire incorporation process.

Company and Director Details Pulled from SPICe+

Much of the heavy lifting is done automatically by the system.

• Auto-Populated Fields: The Name of the company, State, and District are automatically pulled from SPICe+ Part A and Part B.

• Director Data: You cannot manually enter new directors here. The form pulls the DIN (Director Identification Number) or PAN details of the directors you already added in the main SPICe+ form.

• Frozen Data: Be careful with your entries in SPICe+; if the "State" is incorrect there, you cannot edit it in Row 2 of AGILE-PRO-S.

Address Proof and Principal Place of Business Details

To register for GST and other services, you must prove where your business is located.

• Lease/Ownership Details: In Row 7, you must specify if the establishment is on lease ("Yes/No"). If yes, you must provide the "Leased From" and "To" dates.

• Nature of Possession: You must clarify the nature of possession (e.g., Owned, Rented, Consent).

• Required Attachment: You must upload a "Proof of Principal place of business". Acceptable documents typically include:

  1. Property Tax Receipt

  2. Municipal Khata copy

  3. Electricity Bill

  4. Rent/Lease Agreement (along with an electricity bill or NOC from the owner).

Extra Details for GSTIN, EPFO and ESIC

Beyond basic address proof, you need specific operational details:

• Jurisdiction: You must know your State Jurisdiction (Sector/Circle/Ward) and Center Jurisdiction (Commissionerate, Division, Range). This is crucial for GST assignment.

• Business Activity Codes:

  1. HSN Code: If you deal in goods, you need the 4-digit Harmonized System of Nomenclature code.

  2. Service Accounting Code (SAC): If you provide services, you need the relevant code.

• Specimen Signature: For EPFO registration, you must upload a "Specimen Signature of Authorized Signatory". This is a unique requirement for the Provident Fund authorities.

Bank KYC Information for Account Opening

For the mandatory bank account opening, the bank requires specific Know Your Customer (KYC) documents for the Authorized Signatory:

• Proof of Identity: A self-attested copy of PAN, Voter ID, or Passport.

• Proof of Address: A recent utility bill, bank statement, or Aadhar card of the authorized signatory.

• Authorization: A "Proof of appointment of Authorized Signatory for GSTN" is also required, which can be a Letter of Authorization or a Board Resolution.

Step-by-Step Guide to Filing AGILE-PRO-S on MCA V3

The filing of AGILE-PRO-S is a digital-only process integrated into the MCA V3 portal. It acts as a bridge between the Ministry of Corporate Affairs and various other regulatory bodies (GSTN, EPFO, ESIC, and Banks).

Checklist Before You Start the INC-35 Form

Before opening the webform, ensure you have the following data and documents ready, as the session might expire if you take too long to search for them:

• Authorized Signatory's Photo: A distinct file to be attached in the director details section .

• Proof of Principal Place of Business: A PDF containing the ownership/lease deed and a utility bill.

• Specimen Signature: A scanned image of the authorized signatory’s signature is specifically required for EPFO registration .

• Jurisdiction Details: You must know your specific Police Station and the correct Inspection Office for labour compliance .

• Completed SPICe+ Part B: Ensure the director's DIN/PAN and the company's address are finalized in Part B, as they will freeze once you open AGILE-PRO-S.

Filling Each Section of AGILE-PRO-S Online

Once you click on the linked "AGILE-PRO-S" form, follow this flow based on the form structure:

1. GST Selection: In Row 1, select "Yes" if you want to apply for GSTIN immediately. If "No" is selected, the subsequent GST-related fields (State/Center Jurisdiction) will be disabled .

2. Jurisdiction Data: If applying for GST, fill in Row 4 (State Jurisdiction) and Row 5 (Center Jurisdiction) carefully. This includes Sector/Circle/Ward and Commissionerate/Division/Range details .

3. Business Activity: In Row 9, look at the "Nature of Business Activity" table. You must tick the appropriate boxes (e.g., "Factory / Manufacturing", "Retail Business", "Supplier of services") .

4. Director Details: In Row 12, enter the number of directors (min 1 for OPC, 2 for Pvt Ltd). You must attach the Photograph here for the director who will act as the Authorized Signatory .

5. Police Station: In Row 13, manually enter the name of the Police Station having jurisdiction over the company's registered address .

6. Bank Selection: In Row 15, select your preferred bank from the dropdown list for the automatic account opening process .

Validating, Signing and Uploading the Form

Once all data is entered:

1. Check Form: Click the "Check Form" button at the bottom of the page . This validates that all mandatory fields (marked with * in the document) are filled.

2. Prescrutiny: After fixing any errors, click "Prescrutiny". This checks the data against the MCA database rules.

3. Digital Signature: The form must be digitally signed.

   1. Director's DSC: The director authorized in the form must affix their Digital Signature Certificate (DSC) in the box provided at the end .

   2. DIN/PAN Verification: The form verifies the DSC against the DIN/PAN provided .

4. Upload: Save the file. Do not upload it yet—you must wait until all other linked forms (INC-33, INC-34) are ready, then upload them all together as one package on the MCA V3 dashboard.

Tracking Approval and Receiving Registration Numbers

• Certificate of Incorporation (COI): Once the SPICe+ form is approved, you will receive the COI via email.

• GSTIN, EPFO & ESIC: These numbers are usually communicated separately:

  1. GSTIN: Sent to the registered email ID and mobile number of the authorized signatory.

  2. EPFO/ESIC: Often printed on the COI or sent via a separate "Welcome Email" from the respective departments.

• Bank Account: The selected bank will receive your details automatically. Their officials will contact the authorized signatory (as authorized in the Bank Declaration) to collect physical documents and activate the account.

State-Wise Coverage – Profession Tax and Shops & Establishment

While central registrations like GSTIN, EPFO, and ESIC apply uniformly across India, Profession Tax and Shops and Establishment registrations are state-specific. The AGILE-PRO-S form behaves differently depending on the "State" you selected in SPICe+ Part B.

States Where Profession Tax Is Available Inside AGILE-PRO-S

Profession Tax is a direct tax levied by state governments on salaried individuals and professionals.

• Mandatory Integration: For companies incorporated in Maharashtra, Karnataka, and West Bengal, the Profession Tax registration is fully integrated and often mandatory within AGILE-PRO-S.

• The "Maharashtra" Trigger: As per the official instruction kit, if your company's registered office is in Maharashtra, the "Profession Tax Declaration" section (Row 16 area) becomes mandatory.

• Other States: If you are incorporating in a state without Profession Tax (like Delhi, Haryana, or Uttar Pradesh), these fields will remain disabled or optional.

States Where Shops & Establishment Registration Is Integrated

This is the most "limited" feature of the AGILE-PRO-S form currently.

• Delhi Only: As of the current version, the Shops and Establishment Registration via AGILE-PRO-S is primarily available for companies registered in the NCT of Delhi.

• Evidence in Form: You can verify this in the uploaded document itself. The declaration section is explicitly titled *"Shops and Establishment (Delhi) Declaration (By Primary Owner)" .

• Future Expansion: The MCA intends to roll this out to other states, but currently, only Delhi-based companies enjoy this "instant" Shop Act registration upon incorporation.

When You Still Need to Apply on Separate State Portals

Because AGILE-PRO-S does not yet cover every state for every service, "compliance gaps" can occur.

• Shop Act for Non-Delhi Companies: If you are incorporating in Mumbai (Maharashtra), Bangalore (Karnataka), or any state other than Delhi, you cannot use AGILE-PRO-S for your Shop Act license. You must file the incorporation form first, get your COI, and then visit your respective State Labour Department portal to apply separately.

• Profession Tax for Other States: If your state levies Profession Tax but is not integrated into the MCA v3 portal, you will have to obtain that registration manually from the state tax department after your company is formed.

Common Issues, Errors and FAQs on AGILE-PRO-S

Even seasoned professionals encounter hurdles with the MCA V3 portal. Since AGILE-PRO-S is a linked form, a single error here can block your entire company incorporation. Below are the most frequent issues and how to resolve them.

Frequent MCA V3 Errors While Filling INC-35

The transition to the MCA V3 portal introduced specific technical glitches that users often face while filing AGILE-PRO-S.

• "DSC Not Registered" Error: You may see this error even if you have registered the Director's DSC.

  • Fix: Ensure the DSC is associated with the Business User profile on V3, not just a Registered User account. You often need to update the user profile to "Business User" for the system to recognize the DSC.

• DIN/PAN Not Pre-filling: Sometimes, when you open the form, the Director's DIN or PAN (Row 12) appears blank, preventing submission.

  • Fix: Go back to the "My Application" dashboard, click "Edit" on the AGILE-PRO-S form, and let the page reload. If it persists, ensure the Director details in SPICe+ Part B are fully saved and validated first.

• "Technical Error" on Save: Users often face a "Technical Error Occurred" popup when clicking "Save" or "Submit".

  • Fix: This is usually a session timeout issue. Clear your browser cache or try filing in Incognito mode. Ensure your file names for attachments (like photos or bills) do not contain special characters or spaces.

Typical Reasons for Rejection or Resubmission

If your incorporation application is sent back for "Resubmission" (RSUB), the AGILE-PRO-S form is a common culprit.

• Address Proof Mismatch: The address on your attached Utility Bill (Row 7/Attachment section) must match the address entered in SPICe+ Part B exactly. If the District or State in the frozen fields of AGILE-PRO-S conflicts with the attached document, the officer will raise a query.

• Unclear Specimen Signature: The Specimen Signature for EPFO (Attachment 5) is frequently rejected if it is blurry, too small, or does not match the signature on the Board Resolution.

• Jurisdictional Errors: Selecting the wrong Police Station (Row 13) or incorrect GST Jurisdiction (Row 4/5) is a major cause for rejection. The police station must be the one strictly covering the registered office area.

• Missing Photos: Failing to attach the authorized signatory's photograph in the specific "Director Details" block (Row 12) will cause a validation error or rejection.

How to Correct or Refile an AGILE-PRO-S Form

If you receive a resubmission remark for AGILE-PRO-S, you cannot file it alone.

1. Whole Stack Resubmission: You must resubmit the entire SPICe+ application. This includes Part B, MOA, AOA, INC-9, and AGILE-PRO-S. You cannot upload just the corrected AGILE form.

2. Editing the Webform:

   1. Log in to MCA V3 and go to "My Applications".

   2. Open the saved application. You can edit the data directly in the webform (the system allows modification up to 5 times).

   3. Do not try to edit the PDF directly. You must edit the online webform, regenerate the PDF, and affix fresh DSCs.

3. Fresh Signatures: Once you regenerate the corrected PDF, all directors must sign the new version again. Old signatures on the previous PDF are invalid for the resubmission.