Incorporation Forms 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.
The direction of travel has been consistent since 2016 — fewer forms, more registrations bundled into each, and less that has to be done separately.
What the FAQ describes
SPICE refers to "Simplified Proforma for Incorporating Company Electronically". It is a simplified integrated process for incorporating a company in Form No. INC-32 along with e-Memorandum of Association in Form No. INC-33 and e-Articles of Association in Form No. INC-34. It has been introduced by the MCA and is effective from 1 October 2016.
As per Companies (Incorporation) Fifth Amendment Rules, 2016, all companies except Part I companies and a company having more than 7 subscribers / promoters are required to follow the SPICE process for incorporation with effect from 1 January 2017.
This publication is the June 2019 second edition, and the incorporation process was rebuilt shortly afterwards.
SPICe became SPICe+, a web-based application rather than a downloadable form. It carries two parts — name reservation, and the incorporation itself — and bundles into the second part a set of registrations that previously required separate applications: DIN, PAN, TAN, and further registrations depending on the company and its State.
RUN was narrowed. The FAQ says a company can apply for name availability by filing for RUN prior to filing of SPICE Form. That option for new companies was withdrawn; name reservation for a new company now runs through the incorporation application itself, and RUN survives for change of name by an existing company.
What has not changed is the underlying design principle, and it is worth naming because it explains the direction. Each revision has folded another separate registration into the incorporation flow, so that a company emerges from one process with the identifiers it needs to begin operating rather than with a certificate and a list of further applications.
The name validity periods in the FAQ — 20 days from the date of approval for a new company and 60 days for a change of name — and the requirement that a company shall have its registered office within 30 days of its incorporation are structural and have proved durable. Confirm the current form set, its components and the reservation periods on the MCA portal before an actual filing.
What persists across every version of the incorporation forms
| Point | Position |
|---|---|
| Registered office | Within 30 days of incorporation |
| Name validity — new company | 20 days from approval |
| Name validity — change of name | 60 days from approval |
| Change in situation of registered office | Intimated to the ROC within 30 days of the change |
| Electronic memorandum and articles | Filed with the incorporation application rather than separately |
Where manual documents still apply
In case the subscriber to the memorandum is a foreign national residing outside India, his signatures and address etc. shall be witnessed by a Notary Public / Embassy / Consulate offices of Embassies as per the Rule 13 of the Companies (Incorporation) Rules, 2014. In such cases, SPICe shall be filed along with the manually signed and duly attested MOA and AOA.
The point survives the change of forms. Where a subscriber cannot affix a digital signature because the attestation must be physical, the electronic memorandum and articles give way to signed and attested paper documents filed with the application.
What to check before incorporating
- The current incorporation forms and their parts on the MCA portal.
- Which registrations are bundled and which still require separate application.
- Name availability, and the trade mark position.
- Whether any subscriber is overseas, and what attestation their country requires.
- That a registered office will exist within thirty days.
Common mistakes
- Working from a description of the incorporation forms that predates SPICe+.
- Attempting to reserve a new company's name through RUN.
- Allowing an approved name to lapse before the incorporation application is complete.
- Incorporating without a registered office available within thirty days.