SPICe+ Form Guide 2026: Part A, Part B and Fees

**SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the single web form on the Ministry of Corporate Affairs portal that reserves a company name, incorporates a Private Limited Company and applies for PAN, TAN and other registrations in one filing.** It has two parts. Part A reserves the name. Part B incorporates the company and carries the linked forms. For a foreign founder it is the first document you will touch when setting up in India.

The process runs in eight steps:

1. Choose a name and check it against the Part A naming rules before you file.
2. Reserve the name in Part A, or reserve and incorporate together in Part B.
3. Collect the identity and address documents of every director and subscriber. Apostille the foreign ones.
4. Obtain a Digital Signature Certificate (DSC) for every person who will sign the form.
5. Fill Part B: company details, capital, registered office, directors and subscribers. Apply for DIN inside the form where a director has none.
6. File the linked forms with Part B: AGILE PRO S, eMoA, eAoA and INC-9.
7. Pay the government fee and the stamp duty of the state where the registered office sits.
8. Track the Registrar's review, answer any resubmission query, and collect the Certificate of Incorporation with PAN and TAN.

If you are still deciding whether an Indian company is the right structure, start with the [Expanding to India guide](/expanding-to-india). The rest of this page is form level detail.

## What the SPICe+ form is

Before SPICe+, a founder filed separate applications for name approval, incorporation, PAN, TAN, and often for Employees' Provident Fund, Employees' State Insurance and GST. SPICe+ pulls most of these into one web form with two linked parts. A newly incorporated company now receives several registrations off the back of one approval instead of chasing each one after the certificate arrives.

### What SPICe stands for

SPICe stands for Simplified Proforma for Incorporating Company Electronically. The plus sign was added when the Ministry expanded the form to bundle in the registrations that used to be filed separately. When people search for the spice plus form or spice plus company registration, they mean this one form, not a separate product called SPICe.

### Why SPICe+ replaced SPICe

The earlier form handled name reservation and incorporation only. Everything else was a separate filing with a separate government interface. For a foreign founder who has never dealt with Indian registrations, the integrated form matters because it cuts the number of portals, logins and follow ups in the first weeks of the company's life.

## Reserving the company name in SPICe+ Part A

Part A reserves a proposed name before you commit to full incorporation. You can propose two names per application in order of preference. If the Registrar approves a name, the reservation is valid for 20 days for a new company, and Part B must be filed inside that window or the name lapses.

### Name rules that cause rejections

The Registrar checks a proposed name against existing companies, LLPs, registered trademarks and a list of words that are restricted or need prior approval. The usual grounds for rejection are:

- A name too similar to an existing company, LLP or trademark, including phonetic similarity.
- Words that suggest a government link (National, Federal, Board) without approval.
- A name that only describes the activity with no distinctive element.
- A name that includes a word needing a regulator's consent, such as Bank, Insurance or Stock Exchange.

Foreign founders often propose a name that mirrors the overseas brand. That is usually fine. Check first that an unrelated Indian entity has not already registered it, and search the trademark register as well as the company register.

### Resubmission strategy

Part A allows two resubmissions inside the same application before you must file afresh and pay the fee again. Propose two names in order of preference at the outset rather than one name at a time, and keep a third ready in case both fail. Attach the trademark owner's consent if the name matches a mark held by your parent company.

## Part A first, or straight to Part B?

You can file Part A alone, then Part B once the name is approved. Or you can skip Part A and propose the name inside Part B, so name approval and incorporation are decided together.

| Route | When it fits | Trade off |
|---|---|---|
| Part A first | Directors, capital or documents are not final; the name is at risk of rejection | An extra step, but a rejection costs only the Part A fee and no rework of Part B |
| Straight to Part B | Documents are ready, the name is distinctive and searched | One filing, but a name rejection sends the whole Part B back for resubmission |

For a foreign founder waiting on apostilles, Part A first is almost always the right call. The name is locked while the document chain completes.

## SPICe+ Part B field by field

Part B is where [Private Limited Company registration](/services/private-limited-company.html) actually happens. It captures the registered office, capital, subscribers and directors, and triggers the linked forms that bring in PAN, TAN and the other registrations. Work through it in this order.

| Block | What you enter | What trips people up |
|---|---|---|
| Company category and class | Private company, limited by shares, non government | Selecting a category that does not match the eMoA tables |
| Capital | Authorised and subscribed capital, number of shares and face value | Figures that disagree with the eMoA, down to the per share value |
| Registered office | Full address, state and district, contact email and phone | Address that does not match the utility bill; a bill older than two months |
| Subscribers | Name, address, nationality, shares taken, and for a corporate subscriber its CIN or foreign registration number | Name spellings that differ between passport and address proof |
| Directors | DIN or PAN for each director, and a DIN application for up to three new directors | A DSC that does not belong to the DIN holder signing |
| PAN and TAN | Area code, AO type, range code and AO number for the registered office | Wrong AO code for the district |
| Attachments | Subscriber proofs, utility bill, owner's NOC, sectoral declarations | Wrong file format or a scan that is unreadable |

INC-9 generates automatically where the subscribers and directors together number 20 or fewer, so you do not draft it.

### The four field groups that generate most resubmissions

Capital structure: the authorised and subscribed capital in Part B must match the eMoA tables exactly. Registered office: the utility bill must be under two months old and the owner's no objection certificate must carry the same name as the bill. DIN allotment: Part B allots DIN to up to three new directors and their identity documents must match the DIR-2 consent letter for letter. Attachments: for foreign subscribers every parent document needs the full notarisation and apostille chain, which is where a [foreign subsidiary](/services/foreign-subsidiary.html) filing most often stalls.

## Linked forms filed with Part B

Part B does not work alone. Each linked form feeds one outcome, and together they make SPICe+ an integrated filing rather than a plain incorporation application.

| Form | What it does | Who signs |
|---|---|---|
| AGILE PRO S | Applies for GST (optional), EPFO, ESIC, professional tax where the state requires it, and opens the company bank account | One proposed director |
| eMoA (INC-33) | The electronic Memorandum of Association: objects, capital and subscribers | Every subscriber, with a witness |
| eAoA (INC-34) | The electronic Articles of Association: the internal rules of the company | Every subscriber, with a witness |
| INC-9 | Declaration by each subscriber and first director that they are not disqualified and the particulars are true | Auto generated and digitally signed |

### AGILE PRO S explained

AGILE PRO S carries the registrations that used to need separate applications. GST registration through it is optional and depends on where the company will operate and its expected turnover, so many founders apply for [GST registration](/services/gst-registration.html) separately once the bank account and office lease are in place. EPFO and ESIC registration through the form are mandatory and produce registration numbers even when the company has no employees yet.

### eMoA and eAoA

The memorandum and articles are filed as structured electronic forms, not scanned paper. Every subscriber signs them with a DSC. For a foreign parent as subscriber, this means the authorised signatory of the parent needs an Indian DSC issued against apostilled identity documents, which is a step to plan weeks ahead.

### INC-9 declaration

INC-9 confirms that no subscriber or director is disqualified and that the information filed is accurate. It is generated by the system for most filings. Where the count of subscribers and directors exceeds 20, or a subscriber is a corporate body signing through an authorised person, a manual INC-9 may be needed.

## DIN, DSC and PAN inside SPICe+

Three identifiers used to be separate applications. All three now sit inside the form.

### DIN inside SPICe+

A person without a Director Identification Number can apply for one inside Part B rather than after the company exists. The form allows this for up to three proposed directors. A larger first board means some directors obtain DIN first through DIR-3, then join the filing.

### DSC for every signatory

Every subscriber and every director who signs needs a Class 3 Digital Signature Certificate. Resident applicants obtain one against PAN and Aadhaar in a day. Foreign applicants obtain one against an apostilled passport and address proof, and the certifying authority may ask for a video verification.

### PAN and TAN on approval

The Certificate of Incorporation carries the company's PAN and TAN. Nothing further is filed. The PAN is the base document for the bank account, GST registration and every tax filing that follows.

## Government fees in 2026

**For authorised capital up to ₹15 lakh the MCA charges no SPICe+ filing fee. What you pay is stamp duty, which depends on the state, the PAN and TAN charges, the DSC costs and professional fees. Above ₹15 lakh the MCA fee is slab based.**

| Item | 2026 figure |
|---|---|
| MCA filing fee, SPICe+ Part B | Nil for authorised capital up to ₹15 lakh, slab based above that |
| Name reservation, SPICe+ Part A | ₹1,000 per application, two names per attempt |
| PAN and TAN allotment | ₹131 combined: ₹66 for PAN and ₹65 for TAN |
| Digital Signature Certificate | ₹1,500 to ₹2,500 per person at market rates for a two year Class 3 DSC |
| AGILE PRO S registrations | No separate government fee for EPFO, ESIC, GST and the bank account |

Professional fees for drafting, filings and follow up sit on top of these charges. Krystal7 quotes the whole incorporation as one fixed fee in writing before any work starts, and the government items appear as separate lines at cost.

## Stamp duty by state

Stamp duty is paid electronically with Part B and follows the schedule of the state where the registered office sits. It rises with authorised capital in most states, which is why authorising capital you will not issue is expensive.

| State (registered office) | Stamp duty at ₹1 lakh authorised capital |
|---|---|
| Haryana, including Gurugram | ₹135 |
| Delhi | ₹360 |
| Maharashtra | ₹1,300 |

Other states sit between these figures. The duty covers the memorandum, the articles and the form itself, and the portal computes it once the state and capital are entered.

## Cost by entity type, all in

| Entity | Government side | Typical professional fees | Realistic total |
|---|---|---|---|
| Private Limited, Indian founders | ₹2,000 to ₹8,000 | ₹5,000 to ₹30,000 | ₹7,000 to ₹40,000 |
| One Person Company | ₹1,500 to ₹6,000 | ₹5,000 to ₹20,000 | ₹6,500 to ₹25,000 |
| LLP | ₹1,000 to ₹5,000 | ₹4,000 to ₹15,000 | ₹5,000 to ₹20,000 |
| Private Limited, foreign shareholders | ₹3,000 to ₹15,000 plus apostille costs abroad | ₹60,000 to ₹2,00,000 | ₹65,000 to ₹2,15,000 |

Figures assume ₹1 lakh authorised capital and two directors. The foreign shareholder row includes the FEMA reporting a cross border setup cannot skip, which is where most of the professional fee goes. Krystal7's published fee bands for a foreign parent setup are on the [pricing page](/pricing).

## Timeline, day by day

| Stage | Typical time |
|---|---|
| DSC for directors and subscribers | Day 0 to 1 (resident); 5 to 10 days for foreign applicants once apostilles are in hand |
| SPICe+ Part A name approval | Day 1 to 4 |
| Part B preparation and attachments | Day 3 to 5 |
| Filing and MCA processing | Day 5 to 15 |
| Certificate of Incorporation with PAN and TAN | On approval |
| Bank account and capital remittance (foreign shareholders) | 2 to 3 further weeks |

Domestic incorporations land in one to two weeks. Foreign shareholder filings run three to six weeks end to end, and the apostille chain is the usual pacing item. Apostille turnaround ranges from two days in some countries to four weeks in others, so start it before anything else.

## Documents for resident directors and subscribers

- PAN card and Aadhaar, or another accepted government identity proof
- Address proof not older than two months: bank statement, utility bill or mobile bill
- Passport size photograph in JPG format
- Digital Signature Certificate
- Proof of registered office: rent agreement or ownership document, plus a utility bill not older than two months and a no objection certificate from the owner

## Documents for foreign founders and a foreign parent

- Passport copy, apostilled or notarised and consularised depending on the country
- Overseas address proof, apostilled or consularised the same way
- Digital Signature Certificate issued against the apostilled documents
- For a foreign company as subscriber: certificate of incorporation, board resolution approving the investment and naming the authorised signatory, and the constitutional documents, all apostilled or consularised
- Where the bank asks for it, a specimen signature and Know Your Customer set for the account opening

Countries party to the Hague Apostille Convention (the United States, the United Kingdom, Germany, Japan, Australia and most of Europe) use the apostille route. Countries outside it, including the United Arab Emirates and Canada for some document types, use notarisation followed by attestation at the Indian embassy or consulate.

## The foreign founder path through SPICe+

The form is the same whether the founders are in India or abroad. Four points carry extra weight for a [foreign subsidiary](/services/foreign-subsidiary.html) or for individual foreign directors.

### The resident director rule

Every Indian company needs at least one director who stayed in India for 182 days or more in the previous financial year. A foreign parent usually appoints its own people as directors and adds one resident director, often a professional nominee, to meet the rule.

### Foreign directors and DIN

A foreign national can be a director and can apply for DIN inside SPICe+ like a resident. The identity and address proofs must be apostilled or consularised before the DIN application, and the name must match the passport exactly, including middle names.

### Apostille and notarisation

Every document that originates outside India needs the apostille or consular chain. This is the longest single step for most foreign founders. Start it before the name search.

### FEMA reporting after incorporation

When the foreign shareholder's money lands in the new company's account and shares are allotted, the company must report the allotment to the Reserve Bank of India in Form FC-GPR within 30 days. Treat [FEMA compliance](/services/fema-compliances.html) as part of the incorporation project, not a separate workstream that starts later, because the bank will not process the inward remittance without the right purpose code and the FC-GPR clock starts at allotment.

Founders from specific countries can follow the corridor guides for [Germany](/insights/register-a-company-in-india-from-germany), [Japan](/insights/register-a-company-in-india-from-japan), the [United States](/insights/how-to-set-up-a-subsidiary-in-india-us-guide) and the [United Kingdom](/insights/uk-company-setting-up-subsidiary-in-india), which walk the same SPICe+ process with the apostille and treaty details for each country.

## Registered office proof

The registered office is where the Registrar will send notices, so the proof is checked closely. The Registrar wants three things that agree with each other: the address entered in Part B, a utility bill in the owner's name not older than two months, and a no objection certificate from that owner. A virtual office address is accepted when the provider issues the same three documents. A director's home address is accepted with the same documents in the director's or landlord's name.

## Common rejection reasons and fixes

Most SPICe+ resubmissions fall into a short list.

| Rejection | Cause | Fix |
|---|---|---|
| Name too similar | Existing company, LLP or trademark with a close name | Search both registers before filing; add a distinctive word; attach trademark consent |
| Document mismatch | A name spelt differently across passport and address proof, or a document dated before it was apostilled | Cross check every field against the scans before filing |
| Office proof | Utility bill older than two months, or NOC in a different name from the bill | Obtain a fresh bill and an NOC from the person named on it |
| Capital mismatch | Part B and eMoA disagree on shares, face value or subscribed capital | Fill the eMoA first, then copy the figures into Part B |
| DSC error | The DSC used to sign does not belong to the person named | Re sign with the correct token; check the DSC registration on the portal |
| Attachment format | Photo not in JPG, PDF over the size limit, unreadable scan | Follow the portal's file rules; compress without losing legibility |

## Ways to keep the cost down

- Keep authorised capital at or under ₹15 lakh so the MCA filing fee stays nil and stamp duty stays low.
- Do not authorise capital you will not issue. Stamp duty scales with it in most states.
- Two directors and two DSCs cover most startups. Every extra director adds DSC and DIN cost.
- Startup India recognition does not discount incorporation, but the tax and IP benefits it brings later outweigh the setup cost.
- The cheapest durable option is doing it correctly once.

### The ₹999 package economics

A headline price of ₹999 or ₹1,999 for company registration is marketing spend, not a fee. Government charges alone usually exceed that number, so the package recovers its cost elsewhere: DSCs billed separately, DIN and PAN as add ons, a memorandum drafted from an unedited template, and a sales pipeline that begins the day your certificate arrives. A wrong object clause, over authorised capital inflating stamp duty, or a missed first year filing each costs more to fix than the gap between ₹999 and a properly priced engagement. Pay for judgement, not form filling. The forms were never the expensive part.

## The first 180 days after the certificate

Incorporation starts a set of clocks. Missing them is the most common reason new companies end up in [compliance rescue](/services/compliance-rescue.html).

| Filing | Deadline | Note |
|---|---|---|
| Bank account and receipt of subscription money | As soon as possible | Needed before business can commence |
| Form FC-GPR to the RBI (foreign shareholders) | 30 days from allotment of shares | Late filing attracts a late submission fee |
| Auditor appointment, Form ADT-1 | 30 days from incorporation for the first auditor's appointment by the board | Filed after the board resolution |
| Share certificates issued | 60 days from allotment | Stamped as per the state schedule |
| Declaration of commencement, Form INC-20A | 180 days from incorporation | Cannot commence business or borrow before this |
| GST registration | When turnover or activity requires it | Apply once the bank account and office lease exist |

## SPICe+ against the old process

| Old process (before 2020) | SPICe+ today |
|---|---|
| Separate name application (INC-1) | Part A inside the same form |
| Separate DIN application for each director (DIR-3) | Up to three DINs allotted inside Part B |
| Paper memorandum and articles, scanned | eMoA and eAoA as structured forms |
| Separate PAN and TAN applications after incorporation | Allotted on the certificate |
| Separate EPFO, ESIC and bank account applications | AGILE PRO S with Part B |
| Multiple fees and multiple portals | One fee, one stamp duty payment, one portal |

## Technical requirements before you file

- The MCA V3 portal, with a registered business user login for the person filing.
- A Class 3 DSC on a USB token, registered against the DIN or PAN of the signatory on the portal.
- Attachments in PDF, with photos in JPG. The portal rejects oversized files, so compress scans without losing legibility.
- A stable browser session. The web form saves progress, but the DSC signing step fails on some browsers, and a failed signature means starting the signing step again.

## How Krystal7 files SPICe+

Krystal7 runs the whole filing under one fixed fee agreed in writing before work starts: name search across both registers, document checklist by country with the apostille route named, DSC issuance for foreign signatories, the memorandum drafted for what the business will actually do, Part B and linked forms filed and tracked, resubmission handled, and the post incorporation calendar set up with the FC-GPR and INC-20A dates already in it. Government fees pass through at cost as separate lines. The [foreign subsidiary](/services/foreign-subsidiary.html) page covers the cross border route and the [pricing page](/pricing) carries the fee bands.

## Frequently asked questions

### What does SPICe+ stand for?

SPICe+ stands for Simplified Proforma for Incorporating Company Electronically Plus. The plus sign marks the expanded version of the form that bundles in PAN, TAN, DIN and the AGILE PRO S registrations alongside name reservation and incorporation.

### What is the difference between SPICe+ Part A and Part B?

Part A reserves the company name and can be filed alone or with Part B. Part B is the incorporation engine: directors, capital, registered office and attachments, filed with the linked forms AGILE PRO S, eMoA, eAoA and INC-9. Approval issues the Certificate of Incorporation with PAN and TAN.

### What are the fields in SPICe+ Part B?

Part B collects the company category and class, the capital structure, the registered office with its proof, the subscriber and director particulars with DIN or PAN for each person, the PAN and TAN application fields, and the attachments. The field by field table above lists the blocks in filing order.

### How long is a name reserved under Part A?

Twenty days from the date of approval for a new company. Part B must be filed inside that window or the name lapses and the fee is paid again.

### Can a foreign national incorporate through SPICe+?

Yes. A foreign national can be a director or subscriber in a company incorporated through SPICe+, subject to the resident director rule and to apostille or consular attestation of identity and address documents. DIN for a foreign director is applied for inside the form.

### How much does it cost to register a Private Limited Company in India in 2026?

For a domestic two director company with ₹1 lakh authorised capital, ₹7,000 to ₹40,000 all in, with government charges a small fraction and professional fees the variable. With foreign shareholders, apostille costs abroad and FEMA reporting push the realistic range to ₹65,000 to ₹2,15,000.

### Is the government fee really zero for small companies?

The MCA filing fee for SPICe+ Part B is nil for authorised capital up to ₹15 lakh. You still pay stamp duty (₹135 to ₹1,300 in the states listed above at ₹1 lakh capital), ₹1,500 to ₹2,500 per Digital Signature Certificate and ₹131 for PAN and TAN.

### How many directors can get a DIN inside SPICe+?

Up to three. If the first board is larger, the other directors obtain DIN through DIR-3 first and then join the filing with their DIN.

### Do I need to travel to India to file SPICe+?

No. Every step, including DSC issuance against apostilled documents, the filing and the signing, is done remotely. The only physical step is the apostille or consular attestation in your home country.

### What happens if I miss the 30 day FC-GPR deadline after incorporation?

The RBI treats the delay as a reporting contravention and levies a late submission fee before it accepts the form. The [FC-GPR filing timeline](/insights/fc-gpr-filing-timeline-and-process-for-foreign-founders) post sets out the clock and the fee.

### What do CA and CS professional fees actually cover?

Object clauses drafted for what the business will really do, capital structured so stamp duty is not inflated, a name strategy that survives scrutiny, clean filings, and resubmission handling when the Registrar queries something. Typically ₹5,000 to ₹30,000 for domestic setups. Cross border engagements run higher because apostille and FEMA coordination join the scope.