SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the single integrated form for incorporating a company in India under the Companies Act, 2013. Every private limited company, public limited company, and One Person Company (OPC) incorporated after 2020 uses SPICe+. It consolidated over a dozen separate applications name reservation, DIN allotment, PAN, TAN, GSTIN, EPFO, ESIC, and bank account opening into two linked parts.
SPICe+ Part A: Name Reservation
Part A is for reserving the proposed company name. You submit up to two name options; MCA approves or rejects within 1–3 working days. The approved name is reserved for 20 days, within which you must file Part B.
If you are confident about the name, you can file Parts A and B together in a single submission skipping the separate name-reservation step. This is the faster route for most incorporations.
SPICe+ Part B: The Integrated Incorporation Package
Part B is the main incorporation filing. A single SPICe+ Part B submission covers:
- MoA and AoA the company's Memorandum and Articles of Association
- DIN allotment Director Identification Numbers for up to three proposed directors who don't already hold a DIN
- PAN and TAN applied simultaneously through SPICe+
- GSTIN (optional) GST registration can be applied for in the same form
- EPFO and ESIC registration auto-registered through SPICe+
- Bank account opening via AGILE-PRO-S (a linked form submitted simultaneously)
Documents Required for SPICe+
| Document | Who Provides It |
|---|---|
| Identity proof (PAN; passport for foreign nationals) | All proposed directors and subscribers |
| Address proof (Aadhaar, utility bill, bank statement) | All proposed directors and subscribers |
| Passport-size photograph | All proposed directors |
| Registered office address proof (utility bill ≤ 2 months old) | Owner of registered office |
| NOC from owner (if rented premises) | Property owner |
| Class 3 DSC | All proposed directors and subscribers |
| Subscriber sheet (signed) | All subscribers to the MoA |
MCA Government Fee for SPICe+ Registration
The MCA fee depends on the proposed authorised share capital:
- Capital up to ₹15 lakh: MoA and AoA registration fees are NIL under G.S.R. 380(E). You pay only ₹66 for PAN + TAN. This makes MCA-level incorporation essentially free for most early-stage startups and small businesses.
- Capital above ₹15 lakh: MoA registration fee (incremental formula), AoA registration fee (capital slab), and the SPICe+ Part B form fee all apply.
Use Leagully's free MCA fees calculator to compute the exact SPICe+ government fee for your proposed capital. State stamp duty (MoA and AoA stamp) is always payable separately the amount varies by state and is shown in the calculator for states where data is available.
Step-by-Step SPICe+ Process on MCA V3
- Obtain Class 3 DSC for all proposed directors (1–2 working days)
- Log in to mca.gov.in → MCA Services → Company → Incorporate Company
- File SPICe+ Part A for name reservation (or proceed directly to Part B)
- On name approval, fill Part B: registered office, capital, director details, business objects
- Attach identity/address proofs, office proof, NOC, subscriber sheets
- Affix DSC of all proposed directors; link AGILE-PRO-S and INC-9
- Pay the government fee and submit
- MCA issues the Certificate of Incorporation (CoI) digitally with the CIN, PAN, and TAN
How Long Does SPICe+ Take?
| Stage | Typical Timeline |
|---|---|
| DSC procurement | 1–2 working days |
| Name reservation (Part A) | 1–3 working days |
| Part B review by ROC | 2–5 working days |
| PAN and TAN issuance | Same day as CoI (auto-generated) |
| Bank account opening (AGILE-PRO-S) | 3–7 working days after approval |
Total from document collection to Certificate of Incorporation: 5–10 working days in most cases. Objections from the ROC (name conflicts, defective documents) can add another 5–10 days.
Common Reasons for SPICe+ Rejection
- Name conflict: The proposed name is too similar to an existing company or a trademark. Run a name search on mca.gov.in and trademarks.gov.in before applying.
- Defective registered office proof: Utility bill outdated (more than 2 months old) or address in the bill doesn't match the form exactly.
- DSC mismatch: DSC belongs to a different PAN than the director's PAN submitted in the form.
- Subscriber sheet discrepancies: Share subscription numbers or amounts don't match between the subscriber sheet and the MoA.
- Vague or restricted objects clause: Main business objects are too broad, or include regulated activities (banking, insurance, chit funds) that need prior approval.
Post-Incorporation Compliance
Once the CIN is issued, the compliance calendar starts immediately. Within the first year:
- Hold the first board meeting within 30 days of incorporation
- Appoint an auditor within 30 days and file ADT-1
- File the commencement of business declaration (INC-20A) within 180 days
- Open a bank account and deposit the subscribed capital
- Maintain statutory registers from day one
For the full ongoing compliance calendar after incorporation, see our MCA compliance checklist for private limited companies.