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Published on: Jun 24, 2026

Gst Registration Through Mca Portal

Recently, new functionality is enabled through which the person can apply for Goods and Services Tax (GST) registration while applying for incorporating the company on the MCA portal. The applicant wiling to obtain Gst Registration Through Mca Portal is required to apply in

e-form AGILE (INC-35). The present article provides detail explanation regarding applying for Gst Registration Through Mca Portal.

Basic provisions of applying in e-form AGILE -

The full form of AGILE is

Application for Goods and Services Tax Identification Number (GSTIN), employees state Insurance corporation registration (ESIC) plus Employees provident fund organization (EPFO). Thus, the applicant can obtain registration under three categories i.e., GSTIN, ESIC and EPFO by filing a single e-form AGILE through MCA portal. The person willing to incorporate the company by filing an application in e-form SPICe+ and having a registered office address can apply for obtaining GST registration by filing e-form AGILE through MCA portal. Notably, all companies incorporated by filing e-form SPICe+ are mandatorily required to file e-form AGILE. However, obtaining registration under GST, ESI or EPF is optional.

Category of taxpayer eligible for GST registration via e-form AGILE-

Taxpayer willing to obtain GST registration under any of the following category can apply via e-form AGILE -

Importantly, the taxpayer willing to obtain registration under the following category cannot apply for GST registration via e-form AGILE-

Please note for registration under any of the above category, the applicant needs to apply through GST portal and not through MCA portal.

Procedure for obtaining GST registration through the filing of e-form AGILE-

The applicant willing to obtain Gst Registration Through Mca Portal is required to follow the below steps - STEP 1 – The applicant will file a company incorporating application in form SPICe+. STEP 2 – Post filing of the above application, through an available link, e-form AGILE will be made available. STEP 3 – For obtaining GST registration, the applicant should provide the following details -

  • State – Mention the state for which GST registration is to be obtained.
  • District.
  • State and Centre jurisdiction.
  • Reason to obtain registration.
  • Details of the premises.
  • Option for composition scheme.
  • Nature of the business activity being carried out at the above-mentioned premises.
  • Details of goods supplied by the business (i.e., mention HSN code).
  • Details of services supplied by the business (i.e., mention SAC code).
  • Details of directors.

STEP 4 – Attach the requisite documents. STEP 5 – Submit the e-form AGILE using the digital signature. Please note the form should be digitally signed only by the authorized signatory who is a citizen as well as a resident of India and is having PAN. STEP 6 – The information so provided will be sent to the GST network. Here, the information will be processed for GST application. STEP 7 – GST network will validate the data. Post successful validation, TRN (Temporary Reference Number) and ARN (Application Reference Number) will be generated and displayed on the MCA portal.

Certain important points-

  • Details of proposed directors in form AGILE will depend on the class/ category or sub-category entered in SPICe+ form. The details filed in form AGILE should match with the details submitted in SPICe+. Number of directors shall be as under -
Number of directors Type of company incorporated
One One-person Company
Two Private Company
Three Public Limited Company
Five Producer Company
  • The director signing the form AGILE will automatically be the Primary authorized signatory for GST registration.
  • The registered office mentioned in form AGILE will automatically be the Principal Place of Business for the purpose of GST registration.
  • The applicant obtaining GST registration by filing form AGILE can obtain registration of only that State where the registered office of the company is present. Preferably, the applicant willing to obtain registration in multiple states should obtain GST registration only through the GST portal.
  • The applicant who has to obtain GST registration by filing AGILE can update information like additional place of business, authorized representative, bank account details etc, by amending the GST application through GST portal.

Synopsis -

As we know, before commencing the business, the company needs to be incorporated/ registered under various laws. E-form AGILE is introduced to ease up the company incorporation procedure. In spite of some hurdles, through e-form AGILE, the company can obtain registration under three laws namely GST, ESI and EPF. However, it is mandatory to satisfy the following conditions for obtaining GST registration via e-form AGILE-

  • The company should be incorporated by filing e-form SPICe+.
  • The company should have a registered office address.
  • The company is willing to obtain GST registration as either a normal taxable person or composition scheme dealer.
Back to Learn

Frequently Asked Questions

Common questions about GST Registration via MCA Portal: Guide for Business Incorporation.

A: No, only companies incorporated by filing e-form SPICe+ and having a registered office address can apply for GST registration through the MCA portal using e-form AGILE. Other business entities like proprietorships, partnerships, and certain categories of GST registrations must apply through the GST portal.
A: The taxpayers eligible to apply for GST registration via e-form AGILE are normal taxable persons and composition scheme taxable persons. Other categories like input service distributors, special economic zone units, casual taxable persons, and non-resident taxable persons cannot apply through e-form AGILE.
A: Yes, it is mandatory for all companies incorporated by filing e-form SPICe+ to file e-form AGILE. However, obtaining registration under GST, ESI, or EPF is optional, and the applicant can choose to apply for one, two, or all three registrations.
A: No, a company can obtain GST registration only for the state where its registered office is located through e-form AGILE. If a company wants to obtain registration in multiple states, it should apply through the GST portal.
A: The e-form AGILE should be digitally signed only by an authorized signatory who is a citizen and resident of India and has a PAN (Permanent Account Number). The director signing the form will automatically become the primary authorized signatory for GST registration.
A: Yes, the applicant can update information like additional places of business, authorized representatives, bank account details, etc., by amending the GST application through the GST portal after obtaining registration via e-form AGILE.
A: Yes, the applicant can opt for the composition scheme while applying for GST registration through e-form AGILE by providing the relevant details in the form.
A: The number of directors' details to be provided in e-form AGILE depends on the type of company being incorporated. For a one-person company, one director's details are required, while for a private company, two directors' details are needed, and for a public limited company, five directors' details must be provided.
A: The Temporary Reference Number (TRN) and Application Reference Number (ARN) are generated by the GST network after successful validation of the data submitted in e-form AGILE. These numbers are displayed on the MCA portal and can be used for future reference or tracking the application status.
A: The applicant needs to attach requisite documents while filing e-form AGILE for GST registration. The specific documents required may vary depending on the type of business and the information provided in the form.