How to File SPICe explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
What Is Form SPICe+ (INC-32)?
Form SPICe+ (INC-32) is an electronic form prescribed under the Companies Act, 2013 for the purpose of Company incorporation -- integrated form for name reservation, incorporation, DIN allotment, PAN, TAN, EPFO, ESIC, GST. It is filed with the Registrar of Companies (ROC) through the MCA V3 Portal.
| Parameter | Details |
|---|---|
| Form Number | SPICe+ (INC-32) |
| Purpose | Company incorporation -- integrated form for name reservation, incorporation, DIN allotment, PAN, TAN, EPFO, ESIC, GST |
| Section | Section 7 read with Section 3 |
| Applicable Rule | Rule 38 of Companies (Incorporation) Rules, 2014 |
| Who Must File | Subscriber/Director or authorized representative |
| Who Must Sign (DSC) | Director (DIN holder) + Practicing Professional (CA/CS/CWA) |
| Filing Deadline | At the time of incorporation |
| Government Fee | Nil for companies with authorized capital up to Rs. 15 lakh; Rs. 500 onwards for higher capital |
| Late Filing Fee | Rs. 100 per day of delay (no maximum cap) |
| Filing Portal | MCA V3 Portal (mca.gov.in) -- Business User Login |
When Is Form SPICe+ (INC-32) Required?
SPICe+ is required to be filed under Section 7 read with Section 3 of the Companies Act, 2013, read with Rule 38 of Companies (Incorporation) Rules, 2014. The filing obligation arises when the company undertakes the specific event or transaction covered by this form.
The form must be filed within At the time of incorporation from the date of the relevant event. Failure to file within the prescribed period attracts additional fees of Rs. 100 per day of delay, with no upper cap. For delays exceeding 270 days, the company may need to seek condonation from the NCLT, which involves additional legal costs and time.
Documents and Attachments Required
The following documents must be attached while filing Form SPICe+ (INC-32):
- Memorandum of Association (MOA) in prescribed format
- Articles of Association (AOA) in prescribed format
- Declaration by subscribers and first directors in Form INC-9
- Proof of identity of subscribers (PAN, Aadhaar/Passport)
- Proof of registered office address (utility bill not older than 2 months)
- NOC from owner of premises for registered office
- Rent agreement or ownership proof for registered office
Field-by-Field Filing Guide
The following table provides guidance on how to fill each key field in Form SPICe+ (INC-32):
| Field | What to Enter | Common Mistakes to Avoid |
|---|---|---|
| Company Name | Enter proposed name approved through Part A of SPICe+ or RUN service | Do not use restricted words without prior approval; check trademark registry |
| Type of Company | Select Private/Public/OPC/Section 8 from dropdown | Ensure MOA and AOA format matches the company type selected |
| Authorized Capital | Enter the authorized share capital in rupees | Must match the capital clause in MOA; fee depends on this amount |
| Subscriber Details | Enter DIN (if existing) or personal details for new DIN allotment | Ensure PAN, Aadhaar, and mobile are linked for OTP verification |
| Registered Office State | Select the state where registered office will be situated | Must match the state mentioned in the MOA |
Step-by-Step Filing Process on MCA V3 Portal
Board Resolution Draft
The following is a sample Board Resolution that may be adapted for use in connection with Form SPICe+ (INC-32). This draft is illustrative only and must be customized to the specific facts and circumstances of each case.
BOARD RESOLUTION
RESOLVED THAT pursuant to the provisions of Section 7 and other applicable provisions of the Companies Act, 2013 read with the Companies (Incorporation) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time being in force), and subject to the approval of the Registrar of Companies, the subscribers to the Memorandum of Association do hereby authorize Mr./Ms. , , to file the SPICe+ Form (INC-32) and all ancillary forms including AGILE-PRO-S with the Registrar of Companies, , for the incorporation of the Company under the name "".
RESOLVED FURTHER THAT Mr./Ms. be and is hereby authorized to sign, execute, and submit all documents, declarations, and forms as may be required in connection with the incorporation of the Company, and to do all such acts, deeds, and things as may be necessary or expedient to give effect to this resolution.
Government Fees
| Authorized Capital / Turnover | Normal Fee | Additional Fee (per day delay) |
|---|---|---|
| Up to Rs. 1,00,000 | Rs. 200 | Rs. 100 |
| Rs. 1,00,001 to Rs. 5,00,000 | Rs. 300 | Rs. 100 |
| Rs. 5,00,001 to Rs. 25,00,000 | Rs. 400 | Rs. 100 |
| Rs. 25,00,001 to Rs. 1,00,00,000 | Rs. 500 | Rs. 100 |
| Above Rs. 1,00,00,000 | Rs. 600 | Rs. 100 |
Common Rejection Reasons and Fixes
The following are the most common reasons for rejection of Form SPICe+ (INC-32) by the ROC, along with suggested remedies:
- DSC not registered on V3 portal: Associate DSC with Business User account before filing
- DIN KYC not updated: Complete DIR-3 KYC for all proposed directors before filing
- Name already taken or too similar: Run a name search on MCA portal before filing; keep 2 alternative names ready
- MOA/AOA format mismatch: Ensure MOA/AOA tables match the company type -- Table A/F for company limited by shares
- Registered office proof older than 2 months: Get a fresh utility bill dated within 2 months of filing
Penalties for Non-Filing or Late Filing
| Default | Company Penalty | Officer Penalty |
|---|---|---|
| Late filing (within 270 days) | Rs. 100/day additional fee (no cap) | May face proportionate penalty |
| Non-filing (beyond 270 days) | NCLT condonation required (Rs. 5,000-50,000 legal cost) | Director disqualification risk under Section 164(2) |
| False declaration in form | Rs. 1 lakh to Rs. 10 lakh | Imprisonment up to 6 months under Section 448-449 |
Key Facts About How to File SPICe
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is Form SPICe+ (INC-32)?
Form SPICe+ (INC-32) is an e-form prescribed under the Companies Act, 2013 for Company incorporation -- integrated form for name reservation, incorporation, DIN allotment, PAN, TAN, EPFO, ESIC, GST. It is filed with the ROC through the MCA V3 Portal.
What is the deadline for filing Form SPICe+ (INC-32)?
Form SPICe+ (INC-32) must be filed At the time of incorporation. Late filing attracts additional fees of Rs. 100 per day of delay with no cap.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
How to File SPICe: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
Related Services & Guides
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