SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the single integrated web form on the Ministry of Corporate Affairs portal that founders use to reserve a company name, incorporate a Private Limited Company, and apply for PAN, TAN and related registrations in one filing. For a foreign founder this is usually the first document you will touch when setting up in India.
For a foreign founder or foreign director, the incorporation process through SPICe+ generally runs through these steps:
- Decide the proposed company name and check it against the SPICe+ Part A naming rules before filing.
- File SPICe+ Part A to reserve the name, or reserve the name and incorporate together directly in Part B.
- Collect and apostille the identity and address documents of foreign directors, foreign subscribers and any foreign parent entity.
- Apply for a Digital Signature Certificate for every proposed director and subscriber who will sign the form.
- Complete SPICe+ Part B with company details, capital structure and director particulars, applying for DIN inside the form where needed.
- File the linked forms, AGILE PRO S, e MoA, e AoA and INC 9, together with Part B.
- Pay the government fee and the applicable stamp duty based on the state where the registered office is located.
- Track the review by the Registrar of Companies and respond to any resubmission queries until the certificate of incorporation and PAN are issued.
If you are still deciding whether India is the right structure for your business at all, our Expanding to India Guide is a useful starting point before you get into form level detail.
What Is the SPICe+ Form?
SPICe+ replaced the older, more fragmented incorporation process where a founder filed separate applications for name approval, incorporation, PAN, TAN and other registrations. Under current rules, SPICe+ combines most of this into one web form with two linked parts, generally referred to as Part A and Part B.
What SPICe Stands For
SPICe stands for Simplified Proforma for Incorporating Company Electronically. The plus sign was added when the Ministry of Corporate Affairs expanded the form to bundle in additional registrations that used to be filed separately. So when people search for the spice plus form or spice plus company registration, they are really asking about this single web based incorporation form, not a separate product called SPICe.
Why SPICe Plus Replaced SPICe
The earlier version of the form only handled name reservation and incorporation. Founders then had to file separate applications for PAN, TAN, and, in many cases, for Employees Provident Fund and Employees State Insurance registration, and for GST. SPICe+ pulled these into one filing so that, under current regulations, a newly incorporated company can generally receive several registrations off the back of a single approval, rather than chasing each one individually after the certificate of incorporation is issued. For a foreign founder unfamiliar with India's registration landscape, this matters because it reduces the number of separate government interfaces you need to deal with in the first few weeks.
Company Registration Cost in India: SPICe+ Fees, Stamp Duty and Timeline
For authorised capital up to ₹15 lakh, the MCA charges no SPICe+ filing fee. What you actually pay is stamp duty (state dependent), PAN and TAN charges, DSC costs and professional fees. Above ₹15 lakh the MCA fee is slab based.
For a private limited company with authorised capital of ₹1 lakh and two directors, the government side of the 2026 bill is small: no MCA filing fee, ₹131 for PAN and TAN, and stamp duty from ₹135 in Haryana to ₹1,300 in Maharashtra. DSCs and professional fees make up the rest of the budget, and the table below itemises each component.
Government Fees by Authorised Capital
| Item | 2026 figure |
|---|---|
| MCA filing fee, SPICe+ Part B | Zero 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 |
| Stamp duty, Haryana including Gurugram | ₹135 at ₹1 lakh authorised capital |
| Stamp duty, Delhi | ₹360 at ₹1 lakh authorised capital |
| Stamp duty, Maharashtra | ₹1,300 at ₹1 lakh authorised capital |
| Digital Signature Certificate | ₹1,500 to ₹2,500 per director at market rates for a two year Class 3 DSC |
| AGILE PRO S registrations | No separate government fee for EPFO, ESIC, GST and bank account setup |
Stamp duty follows the state schedule of the registered office and rises with authorised capital. Professional fees for drafting, filings and follow up sit on top of the government charges. Krystal7 quotes the entire incorporation as one fixed fee in writing before any work starts, so the number you approve is the number you pay.
Realistic Day By Day Timeline
| Stage | Typical time |
|---|---|
| DSC for directors | Day 0 to 1 |
| 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, with the apostille chain the usual pacing item. The wider decision set is in the Expanding to India guide.
A realistic timeline for a foreign founder filing generally looks like this. Document collection and apostille or consularisation of foreign documents is usually the longest single step and can take anywhere from a few days to a few weeks depending on the founder's home country. Digital Signature Certificate issuance for foreign directors typically follows once apostilled identity documents are in hand. Name reservation through Part A, if filed separately, is generally processed within a short window once submitted, subject to no name conflicts. Part B, once all documents are ready, is generally reviewed by the Registrar within a similarly short window, though first time queries can extend this. PAN and TAN are usually issued in step with the certificate of incorporation, while GST and other registrations, if not bundled through AGILE PRO S, are typically applied for separately in the days that follow.
Cost by Entity Type (2026, 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; stamp duty moves with the state and the capital, and the foreign shareholder row includes the FEMA reporting a cross border setup cannot skip.
Ways to Keep the Cost Down
- Keep authorised capital at or under ₹15 lakh; the MCA filing fee stays nil and stamp duty stays low
- Do not authorise capital you will not issue, since 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 itself, but the tax and IP benefits it unlocks later dwarf the setup cost
- The cheapest durable option is doing it correctly once
The ₹999 Package Economics
If a consultant's headline price for company registration is ₹999 or ₹1,999, read it as 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, an MoA drafted from an unedited template, and a sales pipeline that begins the day your certificate arrives. The real bill lands later. A wrong object clause in the MoA, over authorised capital inflating stamp duty, or a missed first year filing each costs more to fix than the entire gap between ₹999 and a properly priced engagement. Pay for judgment, not form filling; the forms were never the expensive part. What a fair engagement includes is on the Private Limited company page, and the pricing page puts numbers on it.
SPICe+ Part A: Reserving the Company Name
Part A of SPICe+ is used purely to reserve a proposed company name before you move to full incorporation in Part B. Some founders choose to file Part A first if they are still finalising directors, capital structure, or documentation, while others skip Part A entirely and combine name reservation with incorporation directly in Part B.
Name Rules That Cause Rejections
Under current rules, the Registrar checks a proposed name against existing companies, registered trademarks, and a list of words that are restricted or require prior government approval. Names that are too similar to an existing company or LLP, names that use words suggesting government affiliation without approval, and generic names that simply describe the business activity without any distinctive element are common reasons for rejection. Foreign founders often propose a name that mirrors their overseas brand, which is generally fine, but it is worth checking that the name is not already registered by an unrelated Indian entity before filing.
Resubmission Strategy
If a name is rejected, SPICe+ generally allows a limited number of resubmission attempts within the same application before you need to file afresh and pay the fee again. A practical approach is to propose two or three name options in order of preference at the outset, rather than waiting for a rejection and resubmitting one name at a time, since this uses your resubmission attempts more efficiently.
SPICe+ Part B: The Incorporation Engine
Part B is where the actual Private Limited Company registration happens. It captures registered office details, capital structure, subscriber and director information, and triggers the linked forms that bring in PAN, TAN and other registrations.
Linked Forms At A Glance
Part B does not work alone. It is filed together with a set of linked forms that each handle a specific piece of the registration bundle, covered in detail in the next section.
DIN Inside SPICe Plus
For a person who does not already hold a Director Identification Number, SPICe+ generally allows the DIN application to be made inside the incorporation form itself, rather than as a separate filing after the company exists. This is particularly useful for founders incorporating their first Indian entity, since it avoids a two step process where the company would otherwise need to be incorporated first and directors appointed later. Under current rules, this route inside SPICe+ is typically available for a limited number of proposed directors per filing, so founders with larger boards should confirm the current cap with their filing agent.
PAN, TAN, EPFO, ESIC and GST
Once Part B and its linked forms are approved, the system generally generates the company's Permanent Account Number and Tax Deduction and Collection Account Number automatically, without a separate application. Depending on the nature and scale of the business, registration with the Employees Provident Fund Organisation and Employees State Insurance Corporation may also be triggered through the same filing. GST registration is not usually completed through SPICe+ itself, since it depends on business specific details like the state of operation and turnover, but the company's PAN issued through SPICe+ is the base document you will use for a separate GST registration application soon after incorporation.
SPICe+ Part B: Field by Field Instruction Kit
Work through Part B in this order: company category and class, authorised and subscribed capital, the registered office address with its proof, the subscriber and director blocks with DIN or PAN for each person, the PAN and TAN application fields with AO codes, and finally the attachment set, typically subscriber proofs, a utility bill for the office not older than two months, the NOC from the premises owner and any sectoral declarations. INC-9 generates automatically for most cases. The validation errors that cause rework: photo and signature files in the wrong format, a DSC that does not match the DIN holder, capital fields that disagree with the e-MoA, and office proofs older than the window.
Work through Part B in this order: company category and class, authorised and subscribed capital, the registered office address with its proof, the subscriber and director blocks with DIN or PAN for each person, the PAN and TAN application fields with AO codes, and finally the attachment set, typically subscriber proofs, a utility bill for the office not older than two months, the NOC from the premises owner and any sectoral declarations. INC-9 generates automatically for most cases. The validation errors that cause rework: photo and signature files in the wrong format, a DSC that does not match the DIN holder, capital fields that disagree with the e-MoA, and office proofs older than the window.
Four field groups generate most resubmissions. Capital structure: the authorised and subscribed capital entered in Part B must match the MoA tables exactly, down to the per-share value. Registered office: the utility bill must be under two months old and the owner's no objection certificate must match the bill's name. DIN allotment: Part B can allot DINs to up to three new directors, and their identity documents must match the DIR-2 consents letter for letter. Attachments: for foreign subscribers, every parent document needs the full notarisation and apostille chain, which is where a foreign subsidiary filing most often stalls, and the standard Private Limited company checklist applies on top.
Linked Forms Filed With SPICe+
Each linked form feeds a specific outcome, and together they are what makes SPICe+ an integrated filing rather than a simple incorporation application.
AGILE PRO S Explained
AGILE PRO S is the linked form that handles GST related preferences, EPFO and ESIC registration, opening of the company's bank account, and, depending on the state, professional tax registration. It is filed alongside Part B rather than as a standalone application.
e MoA and e AoA
The electronic Memorandum of Association and electronic Articles of Association are the constitutional documents of the company, setting out its objects, capital structure and internal governance rules. Under SPICe+, these are filed as structured electronic forms rather than uploaded as scanned paper documents, and every subscriber to the memorandum needs to sign them, which is a step foreign subscribers should plan for well ahead of the intended incorporation date.
INC 9 Declaration
INC 9 is a declaration filed by each subscriber and director confirming that they are not disqualified from holding office and that the information provided is accurate. Where the number of subscribers is within a certain limit, this form is generally auto generated and signed digitally, and does not need to be manually drafted.
Foreign Founder Path Through SPICe Plus
The core SPICe+ process is the same whether the founders are resident in India or abroad, but a few steps carry extra weight for a Foreign Subsidiary in India or for individual foreign directors.
Foreign Directors And DIN
A foreign national can generally be appointed as a director of an Indian Private Limited Company and can apply for DIN through SPICe+ in the same way as a resident director, subject to at least one director on the board meeting India's residency requirement under current company law. The identity and address proof of a foreign director typically needs to be apostilled or consularised, depending on whether their home country is party to the relevant international convention, before it can be used in the DIN application.
Apostille And Notarisation Of Documents
Documents originating outside India, such as passport copies, address proof, and board resolutions of a foreign corporate subscriber, generally need to be either apostilled in the country of origin or notarised and consularised through the Indian embassy, depending on that country's status under the relevant convention. This is one of the most time consuming parts of the whole process for a foreign founder, since apostille turnaround varies significantly by country, and it is worth starting this step well before you plan to file Part B. Our apostille and notarisation services page covers what is typically required for common founder jurisdictions.
Foreign Parent As Subscriber
For the full cross border route on a fixed fee, see foreign subsidiary registration.
For the full cross border route on a fixed fee, see foreign subsidiary registration.
When a foreign company is subscribing to shares of the new Indian entity, its board resolution authorising the investment, its certificate of incorporation, and its constitutional documents generally need to be apostilled or notarised and then submitted with the SPICe+ filing. Foreign investment into the new company will also usually need to be reported under current FEMA rules once funds are received, so it is worth reviewing FEMA compliance for foreign investment alongside your incorporation filing rather than treating the two as separate workstreams.
Founders from specific countries can follow the corridor guides for Germany, Japan and the United Kingdom, which walk the same SPICe+ process with the apostille and treaty details for each country.
Documents Required for SPICe+
The exact document list varies by structure, but the checklist below covers what is generally requested under current rules.
Documents For Resident Directors
- PAN card and Aadhaar or another accepted government issued identity proof
- Recent address proof such as a bank statement or utility bill
- Passport size photograph
- Digital Signature Certificate
- Proof of registered office, such as a rent agreement or ownership document along with a no objection certificate from the owner
Documents For Foreign Founders
- Passport copy, apostilled or notarised and consularised as applicable
- Overseas address proof, similarly apostilled or notarised
- Digital Signature Certificate, applied for using the apostilled identity documents
- For a foreign corporate subscriber, its certificate of incorporation, board resolution approving the investment, and constitutional documents, apostilled or notarised
- Where applicable, a specimen signature or Know Your Customer document required by the bank for opening the company's account
Common Rejection Reasons And Fixes
Most SPICe+ rejections are avoidable and fall into a small number of recurring categories.
Name Conflicts
A proposed name that is deceptively similar to an existing registered company, LLP, or trademark is one of the most common reasons Part A or the name reservation section of Part B is sent back. Running a preliminary search before filing generally reduces this risk considerably.
Document Mismatches
Small inconsistencies, such as a director's name spelled differently across their passport and address proof, or a signed date on a document that does not match the filing timeline, frequently trigger a resubmission request. For foreign founders, this is especially common where apostilled documents were prepared weeks before the actual filing and small details were not cross checked against the online form.
Registered Office Proofs
The proof of registered office needs to clearly show the address, be reasonably current, and be accompanied by a no objection document from the property owner if the company is not the owner. A mismatch between the address on the proof document and the address entered in the form is a routine, easily avoidable rejection reason. Our note on registered office requirements in India covers what documentation generally satisfies the Registrar.
Frequently Asked Questions
What are the fields in SPICe+ Part B?
What are the fields in SPICe+ Part B?
What does SPICe+ stand for?
What is the SPICe+ simplified proforma for incorporating company electronically?
How do I start my own SPICe company?
Can a foreign national incorporate through SPICe+?
What is the difference between SPICe+ Part A and Part B?
How much does it cost to register a private limited company in India in 2026?
Is the government fee really zero for small companies?
What do CA and CS professional fees actually cover?
Facing this in your own entity?
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