AGILE-PRO-S (Form INC-35)

What Is AGILE-PRO-S?

AGILE-PRO-S (Form INC-35) is the linked web form filed alongside Part B of SPICe+, India's single-window company incorporation form. Rule 38A of the Companies (Incorporation) Rules, 2014 requires it in terms: "The application for incorporation of a company under rule 38 shall be accompanied by e-form AGILE-PRO-S (INC-35)". The Ministry of Corporate Affairs (MCA) describes it as "an application for registration of Goods and Service Tax Identification Number (GSTIN), Employee State Insurance Corporation (ESIC), Employees' Provident Fund Organization (EPFO) Registration and Professional Tax Registration (in Maharashtra, Karnataka and West Bengal), Opening of Bank Account and Shops and Establishment Registration Number (for state of Delhi or Mumbai)." In practice, it means a newly incorporated company gets several statutory registration numbers issued in the same filing that creates the company itself, instead of applying to each department separately after incorporation.

AGILE-PRO-S is not optional to submit — every company incorporated through SPICe+ Part B must file it, and MCA's table of conditions for SPICe+ linked forms records AGILE-PRO-S as "Applicable in all case". What is optional or mandatory is which of the individual registrations inside it actually get applied for, and that varies item by item.

What AGILE-PRO-S Bundles, and What Is Mandatory

1. GSTIN — Optional

MCA's guidance states plainly: "it is optional to apply for GSTIN and registration of Shops and Establishment" through the form. A company can choose not to apply for a GST registration at incorporation and register later once it actually needs one — for example, once it crosses the GST turnover threshold or starts inter-state supply. If GSTIN is requested, the registered office address stated in SPICe+ Part B becomes the principal place of business for the GST registration, and an HSN or SAC classification code must be provided for the goods or services the company deals in. MCA attaches one further condition to the option: "GSTIN can be applied only if Address for correspondence is same as address of registered office of the company entered in SPICe+ form."

2. EPFO Establishment Code — Mandatory

MCA's FAQ is explicit that "applying for Establishment code as issued by EPFO, Employer Code as issued by ESIC, Profession Tax registration (in Maharashtra/Karnataka/West Bengal) and opening of bank account are mandatory." Every company incorporated through SPICe+ therefore receives an EPFO establishment code as part of incorporation, regardless of how many employees it has on day one. Applying for the code through the incorporation filing is a registration step. Whether the company must actually make provident fund contributions is governed separately by the coverage conditions in the EPF Act, not by AGILE-PRO-S.

3. ESIC Employer Code — Mandatory

The same MCA answer makes ESIC employer code issuance mandatory alongside EPFO. As with EPFO, the code is applied for as part of incorporation, while contribution obligations are governed by the coverage conditions in the ESI Act. MCA links its published guidelines for registration under the ESI Act, 1948 from the same FAQ for that detail.

4. Profession Tax Registration — Mandatory, but Only in Three States

MCA's FAQ states: "Professional tax registration is mandatory only for new companies incorporated in the State of Maharashtra, Karnataka and West Bengal." A company incorporating its registered office in any of these three states must register for profession tax through AGILE-PRO-S. Companies registering their office elsewhere are not offered a mandatory profession tax registration through this form — though many other states levy their own profession tax and require separate registration outside SPICe+.

5. Bank Account Opening — Mandatory

MCA confirms: "All new companies incorporated through SPICe+ Part B would also be mandatorily required to apply for opening the company's Bank account through the AGILE-PRO-S linked web form." The applicant selects a bank from the list integrated with the form, which MCA says covers State Bank of India, HDFC, ICICI, Kotak Mahindra Bank, Bank of Baroda, Punjab National Bank, HSBC and Yes Bank among others. Once the company is incorporated and the Certificate of Incorporation and PAN have been generated, MCA forwards the details to the chosen bank; once the bank validates them, the account number is generated and shown on the applicant's dashboard.

6. Shops and Establishment Registration — Optional, Delhi or Mumbai Only

MCA's FAQ states: "Shops and Establishment registration is optional. Also, it is available only for new companies incorporated in the State of Delhi/ Mumbai." This registration, made under the relevant state Shops and Establishment Act, is offered through AGILE-PRO-S only where the registered office is in Delhi or in Mumbai. Optional here does not mean it should be skipped. MCA adds that "it is recommended to OPT for registration as no first time registration will be provided by Labour department portal" — declining at incorporation can leave the company with no route to a first-time registration through the labour department's own portal. MCA also records that "Presently, Mumbai related fields are disabled in the form", so in practice the option is live for Delhi.

Mandatory vs Optional at a Glance

How AGILE-PRO-S Fits Into SPICe+ Incorporation

SPICe+ Part B is the incorporation application itself — company details, director and subscriber information, the Memorandum and Articles of Association, and the declaration by first subscribers and directors. AGILE-PRO-S is filed as the linked form that rides alongside Part B and is processed in the same approval. Because the registered office address and director/subscriber details are pulled from Part B, the applicant does not re-enter that information for GSTIN, EPFO, ESIC, or the other registrations — it flows through automatically.

This single-window design is why AGILE-PRO-S exists: before it, a company had to register for GST, EPFO and ESIC separately after incorporation, each with its own portal, paperwork and turnaround time. Rule 38A shows the bundle being assembled one registration at a time — GSTIN with effect from 31 March 2019, EPFO from 8 April 2019, ESIC from 15 April 2019, and profession tax registration and bank account opening both from 23 February 2020, with Shops and Establishment registration added afterwards. None of it carries a fee: asked whether anything is payable when applying for GSTIN, EPFO or ESIC through the form, MCA answers "No."

Why AGILE-PRO-S Matters for a Foreign Company or Investor

For a foreign parent setting up an Indian subsidiary, AGILE-PRO-S determines which statutory registrations exist from day one of the company's life, and which are deferred to a later filing:

• A bank account and the EPFO/ESIC codes are unavoidable. Every SPICe+ incorporation produces these, so budgeting and payroll-system setup should assume they exist immediately, even before any employee is hired in India.
• GST registration is a genuine choice. A foreign company that expects to start invoicing or moving goods across state lines quickly should apply for GSTIN at incorporation to avoid a second filing later; one that plans a slower ramp-up (for example, a liaison-style subsidiary not yet trading) can decline it and register when GST registration actually becomes necessary.
• The registered office state decides two of the six items. Choosing Maharashtra, Karnataka, or West Bengal as the registered office state brings mandatory profession tax registration into the incorporation filing; choosing Delhi or Mumbai additionally opens up the optional Shops and Establishment registration, which MCA recommends opting into and which is presently live for Delhi only. Registering the office in any other state removes both from the AGILE-PRO-S filing, though state-specific registrations may still be required through separate channels.

Practical Checklist Before Filing AGILE-PRO-S

• Decide whether GSTIN is needed immediately, and if so, have the HSN/SAC code for your business activity ready.
• Confirm the registered office state, since it fixes whether profession tax registration is mandatory and whether Delhi/Mumbai Shops and Establishment registration is even offered.
• Have a shortlist of banks ready for the mandatory bank account application, since this cannot be skipped.
• Line up one director to sign both forms — MCA requires that "The director who has signed the SPICe+ Part B form should sign the AGILE-PRO-S form."
• Remember that the EPFO and ESIC codes issued through AGILE-PRO-S are registrations, not contribution obligations — track coverage under the EPF Act and the ESI Act separately so contributions start on time.

Worked Example

A US parent company incorporates a wholly owned Indian subsidiary, Meridian India Private Limited, with its registered office in Bengaluru, Karnataka, and no employees on day one. Filing SPICe+ Part B together with AGILE-PRO-S produces a mandatory EPFO establishment code, a mandatory ESIC employer code, and a mandatory profession tax registration, because Karnataka is one of the three states named in MCA's guidance. The bank account application is filed as well, since it cannot be skipped. The founders decide against applying for GSTIN at incorporation, since the subsidiary will spend its first few months on internal setup rather than invoicing customers, and Shops and Establishment registration is not offered in the form at all, because the registered office is in Karnataka rather than Delhi or Mumbai. Once the subsidiary starts invoicing and crosses the GST turnover threshold some months later, it files a separate GST registration application outside AGILE-PRO-S.

Frequently Asked Questions

Is filing AGILE-PRO-S itself optional?

No. Every company incorporating through SPICe+ Part B must file the AGILE-PRO-S linked form. What is optional is whether specific registrations inside it — GSTIN and Shops and Establishment registration — are actually applied for.

Is GST registration mandatory through AGILE-PRO-S?

No. MCA's guidance states it is optional to apply for GSTIN through the form. A company can incorporate without a GSTIN and apply for one separately once it needs one, such as after crossing the GST turnover threshold.

Which states require profession tax registration through AGILE-PRO-S?

Only Maharashtra, Karnataka, and West Bengal. MCA's FAQ names these three states as the ones where profession tax registration is mandatory for new companies at incorporation; companies registering elsewhere are not offered a mandatory profession tax item in this form.

Can a company outside Delhi or Mumbai get Shops and Establishment registration through AGILE-PRO-S?

No. MCA states this registration "is available only for new companies incorporated in the State of Delhi/ Mumbai," and even there it is optional rather than mandatory. MCA nonetheless recommends opting in, because "no first time registration will be provided by Labour department portal", and it records that Mumbai-related fields in the form are presently disabled.

Does getting an EPFO or ESIC code at incorporation mean the company must start making contributions immediately?

Applying for the codes is mandatory at incorporation, but a code is a registration step. Whether contributions are actually payable is governed by the coverage conditions in the EPF Act and the ESI Act respectively, not by the AGILE-PRO-S filing, so a newly incorporated company with no staff yet holds the codes without an immediate payment obligation.

See also: SPICe+, GST Registration, and Employees' Provident Fund (EPF).

Incorporating a company in India and unsure which AGILE-PRO-S registrations to apply for? Beacon Filing handles SPICe+ and AGILE-PRO-S filings end to end for foreign-owned companies.